Preparation of a comprehensive budget for Calzapies S.A. and its impact on financial and administrative planning for the year 2024

The comprehensive budget of the company Calzapies S.A. for the start of its activities in 2023 is a fundamental tool for the financial and operational management of the company. This budget covers everything from operating expenses to revenue projections, with the goal of establishing a solid financial plan to guide business decisions. In addition to startup expenses, the comprehensive budget also addresses recurring operating expenses, such as facility rent, utilities, staff salaries and benefits, marketing and advertising expenses, equipment maintenance, among others. These expenses are necessary to maintain the day-to-day operations of the business and ensure its efficient operation. In terms of revenue, the budget projects the expected sales of footwear for the first year of operations, in addition to the financial aspects, the comprehensive budget can also address other important aspects for business success, such as expansion strategies, investment in research and development, corporate social responsibility policies, among others. These elements can contribute to the creation of long-term value for the company and strengthen its position in the market.

• Autor Principal: Espinoza Mendoza, Jhonny Enrique (author)
• Formato: article
• Idioma: spa
• Publicado: 2025
• Subjects: presupuestos, costos, finanzas.; Presupuestación; Budgets, Costs, Finances; Budgeting
• Acceso en liña: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/333