Finance

The working capital budget is essential for its proper management and, more importantly, for reviewing how it will be financed if necessary. It is an indispensable…

The culmination of the budgeting process for sales, cost of sales (COGS), and operating expenses (OPEX) —which we covered in previous articles of this series— allows…

The Cost of Sales Budget (CMV) projects the cost of the goods or services that a company expects to sell, according to its sales budget. Its…

The preparation of the Operating Expenses Budget (OPEX) is a fundamental analytical process for financial management. Its objective is to project in detail the resources necessary…

Before you frown when you hear the word “budget”, remember that the problem is almost never the budget itself, but the way it is built. Does…

Accounting and financial planning are two of the most important functions of an organization: the axis of corporate finance. They are a marriage that must work…

Imagine buying the cheapest air ticket on the market and, already on board, discovering that no one calculated the fuel, that there is no flight plan…

The indirect method is the most used in accounting and financial practice, especially by medium and large companies that prepare their financial statements under the principle…

Direct cash flow consists of chronologically registering all real cash transactions of a company during a specific period. This method separates cash inflows —sales, customer charges,…

‘We sell a lot, but we don’t see the money, we are always running to pay the payroll.’ — Testimony of a businessman Cash flow –…