Presupuesto base cero
presupuesto base cero - A budget approach where each expenditure item must be justified for each new budget period
2 min de lectura
financial planning
Financial Planning
Presupuesto de gastos de venta y administración
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min de lectura
cost accounting
financial planning
Presupuesto de ventas
presupuesto de ventas - A budget that details anticipated sales levels
2 min de lectura
financial planning
Presupuesto estático
presupuesto estático - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
2 min de lectura
financial planning
Presupuesto impuesto de arriba hacia abajo
presupuesto impuesto de arriba hacia abajo - A budget approach where upper level management establishes parameters under which the budget is to be prepared
2 min de lectura
financial planning
Estados financieros pro forma
estados financieros pro forma - "As if" budgeted financial statements
2 min de lectura
financial reporting
financial planning
Presupuesto de producción
presupuesto de producción - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min de lectura
cost accounting
financial planning
Presupuesto maestro
presupuesto maestro - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, ma...
2 min de lectura
cost accounting
financial planning
Costos fijos discrecionales
costos fijos discrecionales - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad...
2 min de lectura
cost accounting
financial planning
Gravamen
gravamen - A budgetary restriction occurring in advance of a related expenditure
2 min de lectura
financial planning
Presupuesto de compras de materiales directos
presupuesto de compras de materiales directos - A budget that details expected direct material purchases, along with the related cash payments
2 min de lectura
financial planning
Presupuesto de costos indirectos de fabricación
presupuesto de costos indirectos de fabricación - A budget that details the anticipated factory overhead, including calculations related to the allocation of su...
2 min de lectura
cost accounting
financial planning
Presupuesto de mano de obra directa
presupuesto de mano de obra directa - A budget that details expected direct labor needs, along with the related costs of labor
2 min de lectura
cost accounting
financial planning
Presupuesto flexible
presupuesto flexible - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
2 min de lectura
financial planning
Presupuesto incremental
presupuesto incremental - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information but....
2 min de lectura
financial planning
Variación de gastos de costos indirectos fijos
variación de gastos de costos indirectos fijos - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min de lectura
cost accounting
financial planning
Variación de volumen de costos indirectos fijos
variación de volumen de costos indirectos fijos - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to p...
2 min de lectura
cost accounting
financial planning
Presupuesto continuo
presupuesto continuo - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
2 min de lectura
financial planning
Decisión de inversión
decisión de inversión - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
2 min de lectura
financial planning
Presupuesto de efectivo
presupuesto de efectivo - An essential budget component detailing planned cash receipts, disbursements, and financing actions
2 min de lectura
financial planning
Comité de presupuesto
comité de presupuesto - A group of senior managers from each business unit charged with leading the budget preparation and review process
2 min de lectura
financial planning
Holgura presupuestaria
holgura presupuestaria - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actua...
2 min de lectura
financial planning
Presupuesto
presupuesto - A planning tool that outlines the financial plans for an organization; there are various types of presupuestos -- operating, capital, and financia...
2 min de lectura
financial reporting
financial planning
Presupuesto participativo ascendente
presupuesto participativo ascendente - A budget approach driven by the direct participation of lower-level employees
2 min de lectura
financial planning
Flujo de efectivo
Cash flow - the movement of money into and out of a business. Understanding and managing flujo de efectivo is critical for business survival and growth
5 min de lectura
finance
accounting
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