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INCAE

NOTA SOBRE EL PRONOSTICO FINANCIERO
La nota precedente sobre movimiento de fondos y análisis de las razones entre las operaciones fueron presentadas con el objeto de evaluar la ejecutaría pasada de una empresa comercial. Se puso de relieve que las acciones y los resultados del pasado, básicamente, eran solo guías para el análisis y que el funcionamiento que se esperaba en el futuro y su realización práctica eran los criterios reales para el éxito, para el valor del crédito y para el mérito de la inversión En vista de estas consideraciones, una tarea importante del gerente o del analista es la del pronóstico financiero, el cual, en términos más simples, no es sino una proyección sistemática de los acontecimientos y las acciones que se esperan de la gerencia en forma de programa, presupuestos e informes sobre estados de cuentas. En este proceso, las estadísticas del pasado, las razones financieras, las relaciones y los movimientos de fondos así como las condiciones económicas que se prevén, futuras, se combinan y se arreglan en un plan de trabajo para el período deseado. La utilidad de este tipo de plan se ve mejor cuando se consideran las diversas esferas en que es aplicable: el pronóstico se convierte en la base del pensamiento coordinado sobre el futuro y reduce las decisiones de emergencia y las sorpresas; puede emplearse para determinar estándares de trabajo, a fin de medir y regular las decisiones colectivas y separadas en las diversas partes de la compañía; puede emplearse para ver con anticipación las necesidades financieras que se presentarán o los efectos financieros de políticas nuevas o cambiantes. Forma también una buena base para discutir las necesidades de fondos con posibles prestamistas.

Este material fue traducido para ser usado en Centroamérica por el Instituto Centroamérica de Administración de Empresas (INCAE) ,Managua, Nicaragua…...

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