It reflects the structure of a company

and has information regarding a

company’s assets, liabilities and
available capital. This information is
presented at the end of a reporting
period or on an annual basis.

AP08-EV04“INGLES: DIALOGO EN
INGLÉS: INFORME DE
PRESUPUESTO

FINANCIAL INDICATOR OR RATIO:

LUIS ALFONSO MOLINA PÉREZ, LAUDITH

ROJAS AVENDAÑO, KEVIN HIDALGO GÓMEZ
AP08-EV04“INGLES: DIALOGO EN INGLÉS: INFORME DE PRESUPUESTO”

APRENDICES:

LUIS ALFONSO MOLINA PÉREZ

LAUDITH ROJAS AVENDAÑO

KEVIN HIDALGO GÓMEZ

FICHA 2282460

PROGRAMA:

TECNÓLOGO EN GESTIÓN DE MERCADOS

INSTRUCTOR:

SASKIA GÓMEZ DÍAZ

SERVICIO NACIONAL DE APRENDIZAJE CENTRO COMERCIO, INDUSTRIA Y

TURISMO SENA MONTERÍA

13/10/202
BALANCE SHEET:

It reflects the structure of a company and has information regarding a company’s

assets, liabilities and available capital. This information is presented at the end of a
reporting period or on an annual basis.

HOJA DE BALANCE:

Refleja la estructura de una empresa y tiene información sobre los activos de una
empresa, pasivos y capital disponible. Esta información se presenta al final de un
informe período o sobre una base anual.

CASH FLOWSTATEMENT:

Itindicates cash flowchanges (inflows and outflows) over a particular period of time.
The main purpose of Financial Statementsisto provide information on a business’
currentfinancial position, performance and changes in itsfinancial position to a wide
range of users, in order to support and guide managementdecision-making

ESTADO DE FLUJO DE EFECTIVO:

Indica los cambios de flujo de efectivo (entradas y salidas) durante un período de

tiempo particular. El objetivo principal de los Estados Financieros es proporcionar
información sobre un negocio posición financiera actual, el rendimiento y los
cambios en su posición financiera a una amplia gama de usuarios, con el fin de
apoyar y guiar la toma de decisiones de gestión

FINANCIAL INDICATOR OR RATIO:

A financial ratio or indicator is a relative magnitude of two numbers selected from

the financial statements of a company. As the financial statements themselves, it is
used by administrators or project stakeholders to interpret and evaluate financial
performance. The financial performance indicators are grouped into:

- Use

- Profitability

- Liquidity
- Financial structure

- Investment

INDICADOR O PROPORCIÓN FINANCIERA:

Un índice o indicador financiero es una magnitud relativa de dos números

seleccionados de los estados financieros de una empresa. Como los estados
financieros en sí mismos, se usa por los administradores o partes interesadas del
proyecto para interpretar y evaluar el desempeño financiero. Los indicadores de
desempeño financiero se agrupan en: - Utilizar - Rentabilidad - Liquidez -
Estructura financiera - Inversión

Income statement:

It reflects the results of a company’s operation in terms of incomes, expenses,

profitsand losses over a year or particular period of time of a Project.

Estado de resultados:

Refleja los resultados de la operación de una empresa en términos de ingresos,

gastos y ganancias y pérdidas durante un año o un período de tiempo particular de
un proyecto.

• Price In general it’s the value given in exchange for transfer of ownership as it’s
the essence of comercial transactions. Three main parties take part in the process:
the buyer, the seller and the competition. Price is the first and more relevant
component of the classic “4 Ps” of marketing (Price, Product, Placement and
Promotion).

Pricing is usually regarded as a difficult subject because when it comes to fixing

prices you necessarily have to take into consideration a lot of factors. Generally,
when you decide on a price you need to:

- Analyze other competitors’ proposals.

- Ask yourself whether the price will be paid or not.

- Consider if the price will help you achieve income targets and meet market
expectations.

- Consider if the price will help you maximize your profits

PRECIO

En general, es el valor dado a cambio de la transferencia de la propiedad, ya que

es la esencia de transacciones comerciales. Tres partes principales participan en
el proceso: el comprador, el vendedor y la competencia. El precio es el primer y
más relevante componente del clásico "4 Ps" de marketing Producto, Colocación y
Promoción).

La fijación de precios generalmente se considera un tema difícil porque cuando se

trata de fijar precios Usted necesariamente tiene que considerar muchos factores.
Generalmente, cuando Decidir sobre el precio que necesita para:

- Analizar las propuestas de otros competidores.

- Pregúntese si el precio será pagado o no.

- Considere si el precio lo ayudará a alcanzar los objetivos de ingresos y cumplir

con el mercado esperanzas de heredar.

- Considere si el precio lo ayudará a maximizar sus ganancias

• PRICING STRATEGY KEY

Pricing is usually affected by your product design, channel, and promotional

activities. Take a look at the following chart and observe how different companies
set their prices according to their profiles and needs.

ESTRATEGIA DE PRECIOS CLAVE

Los precios generalmente se ven afectados por el diseño de su producto, el canal

y las actividades promocionales. Eche un vistazo a la siguiente tabla y observe
cómo diferentes compañías establecen · sus preciosde acuerdo a sus perfiles y
necesidades

• IS BUDGET

A Sales Budget is a must forall companies, even forthesmallest businesses,

becauseit is the basis formaking accurate financial decisions and a
goodplanningprocess. Planning abudgethelpsto:

- Determine the production plan tosatisfycustomerorders.

– Indicate the minimum required quantities of rawmaterials, machinery and staff.

- Facilitate the projection of the financial statements, especially cash flow

 PRESUPUESTO

Un presupuesto de ventas es imprescindible para todas las empresas, incluso

para las empresas más pequeñas, porque es la base para tomar decisiones
financieras precisas y un buen proceso de planificación. Planificación un
presupuesto ayuda a:

- Determine el plan de producción para satisfacer los pedidos de los clientes.

- Indique las cantidades mínimas requeridas de materias primas, maquinaria y

personal.

- Facilitar la proyección de los estados financieros, especialmente el flujo de

efectivo

• Sales budget: it is a document that anticipates the profitability of a company

during certain periods based on their historical records and environmental
conditions.

Presupuesto de venta
es un documento que anticipa la rentabilidad de una empresa durante ciertos periodos con base
a los registros históricos de las mismas y condiciones del entorno.

❖ Income statement: it is a financial statement that presents the operations of

an entity during an accounting period, by means of the adequate confrontation
of its income with the relative costs and expenses, to determine the net profit
or loss, as well as the comprehensive income for the year.

Estado de resultado

es un estado financiero que presentan las operaciones de una entidad durante un

periodo contable, mediante el adecuado enfrentamiento de sus ingresos con los
costos y gastos relativos, para determinar la utilidad o pérdida neta, así como el
resultado integral del ejercicio.

• Creditors: they need a guarantee of the loans granted to a company. Interest

on those loans will be paid on time.
Acreedores: necesitan una garantía de los préstamos otorgados a una empresa
intereses sobre esos préstamos se pagarán a tiempo.
• Government institution: it is a state institution whose administration and
management is in charge of the government up to date, its purpose is to
provide a service to the public that is necessary for citizens.

• Institución gubernamental: es una institución estatal cuya administración

y gestiones está a cargo del gobierno al día, su propósito es brindarle un
servicio al público que sea necesario para los ciudadanos
2) Basado en la información contenida en el objeto de aprendizaje “Sales forecast
and financial indicators”, elabore un dialogo cuyo tema sea una reunion de los
directivos de una empresa planean el informe de presupuesto. El dialogo debe tener
por lo menos tres personajes y cada personaje debe tener por lo menos 7
intervenciones.

Bucaramanga footwear company meeting with directors Luis Alfonso, laudith rojas
and Kevin Hidalgo.

is scheduled in the meeting room on the business day to create the sales budget .
 DIALOG

• Luis alfonso: Good afternoon, how are you?

• Laudith rojas: good afternoon, very well and you?

• Kevin hidalgo: good afternoon, good sir and you?

• Luis alfonso: Well thank you, today we will have a meeting where we have
to establish sales budgets to have more potential customers.

• Kevin Hidalgo: I was thinking of making an investment in the best selling

shoes so there will be more products that will sell easily and if we buy them
wholesale they will be cheaper.

• Laudith rojas: I think this is a good idea, we can also make an offer to the
products with lower sales, this will make customers also interested in those
products and there will be more purchases.

• Luis alfonso: good contributions, Surely that helps to improve the sales of
the company, I also have a contribution and is that we can make a small
remodeling to the store so that customers have better space to walk around
the store and try different footwear

• Kevin hidalgo: We must also see the competition of other companies to

create strategies and marketing techniques to have better recognition.

• Laudith rojas : we must begin to design the sales budget, in order to

establish the prices with which we will reach the market.

• Luis alfonso: we have a great and valuable working group, we meet for the
creation and application of surveys to design the budget of the products.
• Kevin hidalgo: We must also analyze the profitability of the investments
and the level of benefits.

• Laudith rojas: I am also of the opinion that if we are going to make loans to
enable customers to acquire goods and services, we must analyze very well
each customer and the risk they might have.

• Luis alfonso: We must organize the store in an easy way for consumers to
quickly find the section they are looking for, the nomenclature must be easy
and practical for the location of the products.

• Kevin hidalgo: the team must design a marketing strategy that will help us
attract customers to increase sales volumes in the store.

• Laudith rojas: We are already working on this issue and we are waiting for
the chief to give us the order to invest in the infrastructure, increase the
installed capacity to increase customer revenue and capture more
resources from sales and reinvest in the store until we reach a revenue
seperavit.

• luis alfonso: I will be waiting for the marketing team to see our Market
Strength and we will conclude the meeting to gather the information as soon
as possible, thank you and have a great day.

• Laudith rojas: All right gentlemen be well God Bless you

• Kevin Hidalgo: See you soon.