presupuestos conceptos básicos

7/23/2019 Presupuestos conceptos bsicos

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CONTABILIDAD FINANCIERA

EL PRESUPUESTO


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INDICE

ANTECEDENTES DEL PRESUPUESTO.. 2

ETIMOLOGIA Y CONCEPTO DEL PRESUPUESTO.. 3

OBJETIVOS DEL PREPUESTO. 3

REQUISITOS DEL PRESUPUESTO.. 4-6

CLASIFICACION DE LOS PRESUPUESTOS.. 7-8

DIFERENCIAS DE PRESUPUESTO PBLICO Y PRIVADO.. !-"#

RESUMEN.. ""-"2

F$%&'%(. "3

1


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EL PRESUPUESTO

ANTECEDENTES DEL PRESUPUESTO

". L)( *$&+,%&')( '%/01)( /1'01)( +%5 /%($$%(') 1)) %//,0%&',+% 5,&0*01,10& 1)&'/)5 '$) ($ )/09%& %& %5 (%1')/ 9$:%/&,%&',5 , *0&,5%( +%5(095) ;VIII 1$,&+) (% /%(%&',:, ,5 P,/5,%&') B/0'&01) 5)( 5,&%( +% 9,(')( +%5/%0&) (% +,:,& ,$',( ():/% ($ )(0:5% %


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ETIMOLOGIA Y CONCEPTO

P/%H ?$% (09&0*01, ,&'%( +% ) +%5,&'% +% ($$%(')H ?$% (09&0*01, %1) ) *)/,+).

P)/ 5) ',&') %'0)5901,%&'% P/%-($$%(') (09&0*01, A&'%( +% 5) %1) ) *)/,+)H

". E& %5 $() 1)>& ?$% (% +, , P/%($$%(')H (% %&'0%&+% 1)) $& 5,& 0&'%9/,+)/

1))/+0&,+) %/%(,+) %& '=/0&)( *0&,&10%/)( +% 5,( )%/,10)&%( /%1$/()( +%$&, %&'0+,+ 1)& ):


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REQUISITOS DEL PRESUPUESTO

Conocimiento de la Em!e"a#$ E( 0&+0(%&(,:5% %5 1)&)100%&') ,50) +% 5,(%/%(,( ):


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P,/, ?$% 5)( /%($$%(')( 5)9/%& ($ 1)%'0+) +% *)/, (,'0(*,1')/0, 5,( %/()&,(

%&1,/9,+,( +% ($ %5,:)/,10& +%:%& :,(,/(% %& 10%/')( /%?$0(0')( ?$% %501,)( ,

1)&'0&$,10&

+# Conocimiento de la Em!e"a#E( $ 0)/',&'% ?$% '%&9,( $& 1)&)100%&') ,50)+% 5, %/%(, %& 1$,&') , ($( ):


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/%($$%(') 9%&%/,5 =('% (%, 1)) $&, $&0+,+ %( &%1%(,/0, 5, /%(%&10, +% $&,

%/()&, ?$% ,1'>% 1)) 1))/+0&,+)/ +% ')+)( 5)( +%,/',%&')( ?$% 0&'%/0%&%& %& %5

5,&. A %(', %/()&, (% 5% +%&)0&, D0/%1')/ +%5 P/%($$%(').

L901,%&'% %(', /%()&(,:050+,+ +%:% /%1,%/ %& ,&)( +% $& *$&10)&,/0) 1)&

/%,/,10& '=1&01, 1)& $& 1)&)100%&') ,50) +% 5, 1),, %& 1$,&') , ($)/9,&0@,10& ,(%1') *0&,&10%/) ,( 1)) +%5 (0('%, 1)&',:5% +% 5, %&'0+,+ '),&+)

%& 1$%&', %5 ',,) +% 5, %/%(, 5,( &%1%(0+,+%( +% =(', )/?$% %5 D0/%1')/ +%5

P/%($$%(') , , %/ 5, %/%(, +% ,&%/, 95):,5.

P,/, (0&1/)&0@,/ 5,( ,1'00+,+%( +% 1,+, +%,/',%&') +%:%( %5,:)/,/ $& 1,5%&+,/0) %& %5

1$,5 (% 0&+0?$%& 5,( *%1,( %& 5,( ?$% 1,+, +%,/',%&') +%:%/ '%&%/ 50(', 5,

0&*)/,10& &%1%(,/0, ,/, ?$% )'/)( $%+,& +%(,//)55,/ 5,( %('0,10)&%(. T)+, %(',

0&*)/,10& ,5 09$,5 ?$% %5 1,5%&+,/0) +% ,1'00+,+%( 5,( +%:% ,&%


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Po! tio de Em!e"a3E(')( $%+%& (%/

P!e"))e"to P45lico o *i"cal#$ S)& ,?$%55)( ?$% /%,50@,& 5)( G):0%/&)( 5)(M$&0100)( 5,( %/%(,( +%(1%&'/,50@,+,( %'1. P,/, 1)&'/)5,/ 5,( *0&,&@,( +% ($(+0*%/%&'%( +%%&+%&10,( P.O.A.

P!e"))e"to P!i6ado o Em!e"a!ial#$S)& 5)( /%,50@,+)( $'050@,+)( )/ 5,( %/%(,(,/'01$5,/%( 1)) 0&('/$%&') +% ($ ,+0&0('/,10&.

Po! ") Contenido#$E(')( $%+%& (%/

a7 P!inciale"#$E(')( /%($$%(')( ()& $&, %(%10% +% /%($%& %& %5 ?$% (% /%(%&',&5)( %5%%&')( %+$5,/%( %& ')+)( 5)( /%($$%(')( +% 5, %/%(,.

57 A)%ilia!e"#$S)& ,?$%55)( ?$% $%('/,& %& *)/, ,&,5'01, 5,( )%/,10)&%( %('0,+,()/ 1,+, $&) +% 5)( +%,/',%&')( ?$% 0&'%9/,& 5, )/9,&0@,10& +% 5, %/%(,.

/7 Po! ") *o!ma#$S%9>& 5,( *,(%( ,5'%/&,'0,( ?$% /%(%&', $%+%& (%/

a7 *le%i5le"#$ E(')( /%($$%(')( 1)&(0+%/,& ,&'010,+,%&'% 5,( ,/0,10)&%( ?$%$+0%(%& )1$//0/ %/0'%& 10%/', %5,('010+,+ )/ )(0:5%( 1,:0)( ) *5$1'$,10)&%(/)0,( 5901,( ) &%1%(,/0,(.

*i(o"#$S)& 5)( /%($$%(')( ?$% %/,&%1%& 0&,/0,:5%( +$/,&'% 5, 09%&10, +%5 %/0)+)/%($$%(',/0). L, /,@)&,:5% %,1'0'$+ 1)& ?$% (% ,& *)/$5,+) ):509, , 5, %/%(, ,,501,/5)( %& *)/, 0&*5%0:5% , ($( )%/,10)&%( '/,',&+) +% ,%9,/(% 5) %


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E"t:nda!#$A?$%55)( ?$% )/ (%/ *)/$5,+)( ():/% :,(%( 10%&'*01,( ) 1,(0 10%&'*01,( (%%500&,& %& $& )/1%&',


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Es com%n encontrar ue e&isten distintos tipos o denominaciones del#resupuesto, en realidad estas diferentes formas de llamarlo, o"edecentan solo a caractersticas particulares del mimo.

DI*ERENCIAS ENTRE PRESUPUESTO P:501, ?$% %?$050:/, 0&9/%()( >:501)( 9,(') >:501)%& %5 ,) *0(1,5.E5 /%($$%(') 1)&('0'$% 5, %/%(0& 10*/,+, 1)&


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Lo" !e"))e"to" 45lico" (% %5,:)/,& 1)& :,(% %& 5, 0+%, +% 1)&'/)5 +%9,(')( (% ,1% /0%/) $&, %('0,10& +%5 1)&'/)5 +% 5)( 9,(')( ?$% (% ,& +% )/090&,/+%:0+) , &%1%(0+,+%( >:501,( +%($=( (% 5,&%, 5,( *)/,( +% 1$:/0/5,( %('$+0,&+) 5,$:501,10& +% 0&9/%()( ?$% (% /%1,:%& +% 5)( 0$%(')( ):'%&10& +% %/=('0')( 5,%0(0& +% ,%5 )&%+, ?$% )1,(0)&,/, 0&*5,10&.

Lo" !e"))e"to" en la" em!e"a" !i6ada"/0%/) (% +%:%& %('0,/ 5)( 0&9/%()(,/, ():/% %55)( /%+%'%/0&,/ ($ +0('/0:$10& ) ,501,10& 5) ?$% )1,(0)&, ?$% 5,0&'%9/,10& +% ($ 1)&'/)5 /%($$%(',5 (%, ( 1)5%


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RESUMEN

ANTECEDENTES DEL PRESUPUESTO

L)( *$&+,%&')( '%/01)( /1'01)( +%5 /%($$%(') 1)) %//,0%&',+% 5,&0*01,10& 1)&'/)5 '$) ($ )/09%& %& %5 (%1')/ 9$:%/&,%&',5 , *0&,5%( +%5 (095);VIII 1$,&+) (% /%(%&',:, ,5 P,/5,%&') B/0'&01) 5)( 5,&%( +% 9,(')( +%5 /%0&) (%+,:,& ,$',( ():/% ($ )(0:5% %& ?$% (% +, , P/%($$%(')H (% %&'0%&+% 1)) $& 5,& 0&'%9/,+)/ 1))/+0&,+) %/%(,+) %& '=/0&)( *0&,&10%/)( +% 5,( )%/,10)&%( /%1$/()( +% $&,%&'0+,+ 1)& ):


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P,/, ?$% $& /%($$%(') 1$5, %& *)/, ,+%1$,+, 1)& 5,( *$&10)&%( ?$% +% =5 (%%(%/, %( 0&+0(%&(,:5% :,(,/5) %& +%'%/0&,+,( 1)&+010)&%( ?$% ):509,')/0,%&'%+%:%& ):(%/,/(% %& ($ %('/$1'$/,10& 1)) ()&

Conocimiento de la Em!e"a#$ E( 0&+0(%&(,:5% %5 1)&)100%&') ,50) +% 5,(%/%(,( ):


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o P/%($$%(') +% 1)(') +% +0('/0:$10&

o P/%($$%(') +% 9,(')( +% ,+0&0('/,10&

o P/%($$%(') +% 0$%(')(

o P/%($$%(') +% ,501,10& +% $'050+,+%(

o P/%($$%(') +% )'/)( %9/%()(

o P/%($$%(')( +% 0&%/(0)&%( , ( +% $& ,).

Lo" !e"))e"to" 45lico" (% %5,:)/,& 1)& :,(% %& 5, 0+%, +% 1)&'/)5 +%9,(')( (% ,1% /0%/) $&, %('0,10& +%5 1)&'/)5 +% 5)( 9,(')( ?$% (% ,& +%)/090&,/ +%:0+) , &%1%(0+,+%( >:501,( +%($=( (% 5,&%, 5,( *)/,( +%1$:/0/5,( %('$+0,&+) 5, $:501,10& +% 0&9/%()( ?$% (% /%1,:%& +% 5)( 0$%(')():'%&10& +% %/=('0')( 5, %0(0& +% ,%5 )&%+, ?$% )1,(0)&,/, 0&*5,10&.

Lo" !e"))e"to" en la" em!e"a" !i6ada" /0%/) (% +%:%& %('0,/ 5)(0&9/%()( ,/, ():/% %55)( /%+%'%/0&,/ ($ +0('/0:$10& ) ,501,10& 5) ?$%)1,(0)&, ?$% 5, 0&'%9/,10& +% ($ 1)&'/)5 /%($$%(',5 (%, ( 1)5%

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