Diseño e implementación de un presupuesto para el Colegio de Bacteriologós del Cesar – Entidad Sin Animo De Lucro.

Abstract

This research aims to propose a budget with which a non-profit entity improves in an issue as crucial as the evaluation and control of its financial system, so that it provides the accurate information required for decision-making by senior management, in search of a reasonable and optimal management of the entity's monetary resources. On the understanding that the budget covers 5 stages in its order: Pre-initiation, preparation, execution, control and evaluation; In this work only the first two stages will be addressed. Once the stages have been proposed, a detailed analysis of each item will be carried out consistent with the social purpose of the College of Bacteriologists of Cesar that represents the need for economic resources, for which a value will be determined for each item and in this way each committee of the entity will have assigned resources After the allocation of monetary resources, each functional area of ESAL is consolidated in an orderly manner, starting from the accounting accounts, and then projecting an income statement for the term.