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Interrelation between financial operative budgets

Author

Listed:
  • José Germán Altuve Godoy

    (Universidad de Los Andes, Facultad de Economía)

Abstract

La interrelación de los Presupuestos Operativos Financieros, o Presupuestación Integral como también puede denominarse, tiene como propósito fundamental el proporcionar una visión de conjunto de los presupuestos operativo-financieros, como herramientas in dispensables que utiliza la gerencia de los negocios, para la toma de decisiones oportunas y eficientes. Este ensayo constituye un avance significativo en el campo de las finanzas, ya que hasta la fecha sólo se habla de los presupuestos de manera aislada. Por ello, se hace necesario comenzar a desarrollar estos planes de una manera integral y cónsona con los objetivos y actividades que una determinada empresa debe llevar a cabo.

Suggested Citation

  • José Germán Altuve Godoy, 1987. "Interrelation between financial operative budgets," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 12(1), pages 7-16, January-D.
    • Handle: RePEc:ula:econom:v:12:y:1987:i:1:p:7-16
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