Plan Financiero

PLAN FINANCIERO, PRESUPUESTO Y FLUJO DE CAJA

 ALFREDO CARDENAS ARBELAEZ ARBELAEZ

SENA TECNOLOGÍA EN GESTION LOGÍSTICA MANIZALES NOVIEMBRE 2016

PLAN FINANCIERO, PRESUPUESTO Y FLUJO DE CAJA

 ALFREDO CARDENAS ARBELAEZ ARBELAEZ

TUTOR:  ARQUIMEDES MANTILLA ACOSTA ACOSTA INSTRUCTOR LIDER DE GESTION LOGISTICA

SENA TECNOLOGÍA EN GESTION LOGÍSTICA MANIZALES NOVIEMBRE 2016

I NTRODUCCI ON

El plan financiero ! l" #$%!&'( ( )&*%"! + l -. ! !$%" + l" /$%!", )/$%(+ l" *&")&'( + l! &3!, l !.+& 4 !l))&'( + l"! !%"5&"! -. ! .!"%( $"%" "l)"(7"%l!, l" )l)")&'( + /"!, )8

El "(l&!&! *&("()&% )(!&! ( 3"l."% l" !&.")&'( )('/&)9*&("()&%" ")."l + l" /$%!" 4 $%4)"% !. *..%8 E( +*&(&&3", (.&)&"% l" 5!&'( /$%!"%&"l + l" .(&+"+ )('/&)" $"%" $%+)&% !. 3l.)&'( *..%" 4 $+% /"% +)&!&(! )( l" /(% &()%&+./%8

LA PLANIFICACIÓN, EL CONTROL Y EL CONTROL DE GESTIÓN

L" $l"(&*&)")&'( ! +)&+&%! $% l" %")&("l&+"+ 4 l" &(()&("l&+"+ ( )(%" +l "7"%;&()%&+./%, ! /"% +)&!&(! $% "+l"("+ !% l! ).%!! + "))&'( *..%! ( ! $.+ +)&% -. ! l +!"%%ll !&!/&) + $%5%"/"! %&("+! ?")&" l )./$l&/&( + &3! $%3&"/( +*&(&+!, $% /+& + .( $%)! + "(l&!&!, 3"l.")&'( 4 !l))&'( + l"! +&*%(! $%.(&+"+! -. ! ?"( $%+&)?8 P% !. $"% l )(%l ! .(" ")&3&+"+ -. *%/" $"% + l" 3&+" )&+&"(" +l !% ?./"(, )(!)&(/(  (8 E! .(" *.()&'( -. ! %"l&7" /+&"( $"%/%! !"l)&+! )( "(%&%&+"+, 4 l !&!/" + )(%l ! l *%. + l" $l"(&*&)")&'(, $% l "(, "$.(" "l *..%8 El )(%l ! %*&% " l" .&l&7")&'( + %5&!%!  &(*%/! $"%" )/$"%"% l l5%"+ )( l $%5%"/"+, $% l "( l )(%l )(!&! ( l )(.( + "))&(! *)."+"! )( l $%$'!& + -. l"! ")&3&+"+! ! %"l&)( + )(*%/&+"+ )( l $l"(&*&)"+8 L" 5!&'( )/$%(+ l $%)! + >)(&)"!, )()&/&(! 4 %).%!!, $"%" ll3"% " )" l" !l.)&'( + "%"! *&)&(/(, /&(%"! -. l" 5!&'( /$%!"%&"l, ! .( >%/&( .&l&7"+ $"%" +!)%&&% l )(.( + >)(&)"! 4 l" #$%&()&" + l" %5"(&7")&'(, ( $%)!! )/ $l"(&*&)")&'(, +&%))&'( 4 )(%l *&)&( + l"! $%")&(! 4 + l"! %"! ")&3&+"+! + l" %5"(&7")&'(8 S&/$% ?"% -. (% $%!( -. l" 5!&'( ! l" "))&'( $"%" ll3"%  "+l"( .( $%$'!& 4 -. +" "))&'( ! 5(%" $% .( $l"(8

El Control de Gestin: ! l" ")&3&+"+ ()"%5"+" + 3&5&l"% l" )"l&+"+ +l +!/$@, l )."l ! + )()(%"% ( l /& )('/&), ( l )(.( + /+&+"! 4 ( l! &(+&)"+%! -. ! +( %"7"% $"%" -. +! 3&!."l&)( .(" &/"5( )/( + *&)&()&"8 T"/&>( l )(%l + 5!&'( ! l" &(%3()&'( &(l&5( 4 !&!/&)" %"l&7"+" $% $%!("! !% l )(.( + +)&!&(!, "))&(! 4 %).%!!, -. %-.&% .( ( $"%" !"&!*")% !.! $%$'!&!, )( l" &(()&'( + )"+4.3"% " -. !" #&! P"%" )(%l"% l" 5!&'( ! $%&/% ?"4 -. (% .( $l"( -. 5(% .(" 5!&'( 4 +!$.>! -. ! &/$l/( l $l"( 4 ! 5(% l" 5!&'(, ! $.+ )(%l"% !" 5!&'(8 E( l" $l"(&*&)")&'( 4 )(%l *&("()&%, "/&>( !.)+ l /&!/, ?"4 -. (%  .( $l"( *&("()&%, -. 5(% . +!/$@ ( ! !(&+ 4 l.5 -. ! 5(% l" 5!&'( !" ! $.+ )(%l"%8

CONCEPTOS DE PLANIFICACIÓN FINANCIERA L" $l"(&*&)")&'( *&("()&%" ! .(" ?%%"/&("  >)(&)" -. "$l&)" l "+/&(&!%"+% *&("()&%, $"%" l" 3"l.")&'( $%4)"+", !&/"+"  *..%" + .(" /$%!"8 L" $l"(&*&)")&'( *&("()&%" ! l" $%4))&'( + l"! 3("!, l &(5%! 4 l! ")&3!, /"(+ )/ "! !%"5&"! "l%("&3"! + $%+.))&'( 4 + /%)"+)(&", "! )/ l" +%/&(")&'( + l! %).%!! -. ! ()!&"( $"%" l5%"% !"! $%4))&(!8 P"%" l" $l"(&*&)")&'( *&("()&%" l" /$%!" + +*&(&% l -.> !$%" " *..% 4 + /"% ( ).(" l! *")%! -. &(*l.4( ( !" $%4))&'(, $"%" !"l)% !&.")&'( *&("()&%" $%4)"+" ( l )%  l"%5 $l"7, " *&( + 5(%"% l! $l"(! *&("()&%!:

U(" .(" $l"(&*&)")&'( *&("()&%" 5(%" !"l.+ )('/&)" + l" /$%!" $%  l "( + /"#&/&7"% l 3"l% +l (5)&, " !. 37 %+.) l %&!5, l" &(*&)&()&" 4 l" $>%+&+" + $%.(&+"+! +l (5)&, )%"(+ /l&$l! "l%("&3"! + "))&'(:

O!"ETI#OS DE LA PLANIFICACIÓN FINANCIERA L! &3! *.(+"/("l! + l" $l"(&*&)")&'( *&("()&%" !(: 9 9 9 9 9

T%"!)(+% /! "ll + l $%"&3 4 ")%)"%! /! " l !%">5&)8 A4.+"% " &+(&*&)"% l! &3! + l" /$%!"8 E!"l)% l"! "))&(! ()!"%&"! $"%" -. l" /$%!" l5% !.! &3! *&("()&%!8 C."(&*&)"% l"! +&*%(! "l%("&3"! !%">5&)"!, " *&( + 3"l."% l! &/$")! -. 5(%"( ( l" !&.")&'( *&("()&%" + l" /$%!"8 P%/3% l "(l&!&! + l"! +&*%()&"! (% l! &3! 4 l" )(+&)&'( *&("()&%" ")."l + l" /$%!"8

CONCEPTOS DE CONTROL FINANCIERO El C(%l F&("()&% ! l" *"! $!%&% " l" &/$l"(")&'( + l! $l"(! *&("()&%! l )(%l %"" l $%)! + %%"l&/(")&'( 4 ".! -. ! %-.&%, $"%" 5"%"(&7"% l" "+?%()&" " l! $l"(! 4 l" $%.(" /+&*&)")&'( + l! /&!/!, +&+ " )"/&! &/$%3&!!8

O!"ETI#OS DEL CONTROL FINANCIERO Dia$nosticar% ! "$l&)" )."(+ #&!( %"! )( $%l/"! 4 ! /$l"( /+&+"! + $%3()&'( "(! -. + )%%))&'(8 Co&'nicar%  ! %"l&7" " %"3>! + l" &(*%/")&'( + l! %!.l"+! + l"! +&3%!"! ")&3&+"+! + l" /$%!"8 (oti)ar% + +! l! l5%! -. (5" l" /$%!", " %"3>! + !&!/"! + )(%l (+%( (*&)&! +! l! /$l"+!8

LA ESTRATEGIA FINANCIERA DE LA E(PRESA Y S* CONE+IÓN CON LAS ESTRATEGIAS ESTA!LECIDAS EN LOS PLANES DE LA E(PRESA La )isin  + .(" + +"% !(&+ + +&%))&'( " l" %5"(&7")&'(, $% ( + /"(%" .'$&)", !&( -. !. %&(")&'( + !% !%">5&)", +&%&5&+" " l"! +)&!&(!, $l"(!, $%5%"/"!, $%4)! 4 "))&(!, 4 %!./ l! 3"l%! 4 "!$&%")&(! + .(" %5"(&7")&'( ( >%/&(! /.4 5(>%&)!, !&( ?")%  $l"("/&(! !$)*&)! !% l"! !%"5&"! .&l&7"+"! $"%" -. ! ?"5"( %"l&+"+8 D !% .( !/.l 4 .(" +&%))&'( " !5.&% $"%" l $%!("l + l" %5"(&7")&'(, $% "(, %"l&!", "/$l&" 4 +"ll"+", )(!&!(, 4 )/$"%&+" $%  +! l! /&/%! + l" %5"(&7")&'(8 P% !. $"% la &isin + .(" %5"(&7")&'( +!)%& l $%$'!& !&) + !. #&!()&" 4 l" (".%"l7" 4 l(" + !. (5)&8 A+/! "/&>( #$%!" l!

&3! !%">5&)! + l" %5"(&7")&'( 4 l (&3l +&!&(&3 + l" %5"(&7")&'( )( %!$) " l"! %"!8 E#&! .(" &(%%l")&'( !%)?" (% l" 3&!&'(, l" /&!&'( 4 l! $l"(! 4 $%5%"/"! + l"! %"! *.()&("l! 5&)! + l" /$%!"8

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