Elaboración del presupuesto maestro de la Estación de Servicio Gasolinera Politécnica “GASPOCH” para el año 2013

Abstract

In the present investigation it is exposed the elaboration of master budget of service station, polytechnic gas station GASPOCH for 2013, by means of collection of historical data, the same ones that serve of base to do the financial projections. By the time we get the master budget we can have a better view of the financial needs of the Station, based on it, we can set up goals, standards and policies in each one of the areas of GASPOCH. In chapter one, we expose the generalities of service station, polytechnic gas station GASPOCH, its historical review, its relevant administrative data, we present the corporate values that govern this institution, we explain its organizational structure, mission and vision, and we detail which the main objective is of the production unit. In chapter two, we do in-depth analysis of external factors as well as internal ones that directly influence in the development of commercial activities of the station. From external factors we extracted the opportunities and threats of greater impact in the station. We obtained strengths and weaknesses from internal factors. After evaluating external and internal factors we made the analysis matrix SWOT, by means of this analysis it is possible to set up strategies and policies. In chapter three we firstly expose all historical financial data, we individually make all budgets which comprise the master budget. We project the financial statements based on obtained budgets and we analyze with financial ratios for determining the projected financial position. In chapter four we present the conclusions which we reached with the current research, we answer the general and specific objectives, we enunciate the recommendations about the importance and implementation of budgets.