Financial budgets: evaluation instrument to future

Abstract

The general objective of the research is the design of methodological models for the preparation of financial budgets, whose function is to carry out the future evaluation of the productive unit, through innovative techniques. A solution flowchart was prepared for each type of budget. The financial economy requires specific instruments for the future evaluation of the productive units, which make up the production of goods and services. For this reason, tools are used for the future evaluation of financial variables from the short to long term, which will allow the evaluation of options for integrating proposals in a successful system, which responds in an environment of uncertainty to the investment function and its impact on the production process. Mastering the future evaluation, knowing its methodology, are part of the basic knowledge of the financier, so that higher education in this area makes sense. The construction of a textbook is another contribution of research in the development of the theoretical perspective.