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Presupuestos
 

PresupuestosOnline version

Autoevaluación Presupuestos

by Adriana García Cabrera
1

Los presupuestos solamente se hacen para expresar cantidades monetarias de un proyecto o plan de inversiones.

2

Una de las funciones de los presupuestos es la de motivar al personal de la empresa.

3

El presupuesto de explotación hace referencia a la financiación y a las inversiones de la empresa.

4

Las desviaciones se consideran positivas o favorables cuando la cantidad real de una partida de ingresos sea mayor que la prevista.

5

Las desviaciones se consideran negativas o desfavorables cuando la cantidad real de una partida de ingresos sea menor que la prevista.

6

Los costes fijos son aquellos en los que incurre la empresa independientemente de cual sea su volumen de producción.

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