[{"data":1,"prerenderedAt":4029},["ShallowReactive",2],{"es-blog/procedimiento-presupuestario":3,"es-global-content":1596,"es-article-global-content":2893,"es-blog-article-more-articles-636a19ab-b2b0-4a0e-bbd5-e24ac80d6aa4":3141,"es-blog-article-more-articles-411087874":4017,"MarkdownRenderer_aJwV0sAlLID7I6LxPXCrWpnsidgjA5zXs2hIg98g":4022},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":1583,"full_slug":1584,"sort_by_date":37,"position":1585,"tag_list":1586,"is_startpage":27,"parent_id":1587,"meta_data":37,"group_id":1588,"first_published_at":1589,"release_id":37,"lang":43,"path":37,"alternates":1590,"default_full_slug":1591,"translated_slugs":1592},"El procedimiento presupuestario que tu empresa debería seguir","2023-11-27T09:06:38.522Z","2026-09-27T17:27:34.185Z","2026-09-27T17:27:34.221Z",411087874,"4f95e2ce-5f44-44a5-a1a6-a0c984202850",{"_uid":11,"roles":12,"title":13,"author":14,"topics":15,"content":53,"noIndex":27,"category":1429,"language":1457,"component":1444,"heroMedia":1458,"sidebarCta":1467,"publishedAt":1468,"readingTime":1469,"redirectUrl":14,"listingImage":1470,"metaDescription":1476,"bottomArticleCta":1477,"componentsAfterTheArticle":1506},"743e6b28-0d66-4514-80e3-4f99e2082c8d",[],"El proceso presupuestario empresarial: 8 pasos para elaborar un presupuesto eficaz","",[16],{"name":17,"created_at":18,"published_at":19,"updated_at":20,"id":21,"uuid":22,"content":23,"slug":35,"full_slug":36,"sort_by_date":37,"position":38,"tag_list":39,"is_startpage":27,"parent_id":40,"meta_data":37,"group_id":41,"first_published_at":42,"release_id":37,"lang":43,"path":37,"alternates":44,"default_full_slug":45,"translated_slugs":46,"_stopResolving":52},"Presupuestos","2023-06-08T09:19:29.066Z","2026-09-29T09:14:32.490Z","2026-09-29T09:14:32.509Z",320660662,"636a19ab-b2b0-4a0e-bbd5-e24ac80d6aa4",{"seo":24,"_uid":33,"name":17,"component":34},[25],{"_uid":26,"noIndex":27,"component":28,"metaFields":29},"cdbc8d23-4450-4f3d-8b06-fe1280964ef5",false,"seo",{"_uid":30,"plugin":31,"description":32},"5e30f827-0c14-4ff2-a91e-c062ab287c8a","meta-fields","Presupuestos empresariales: como planificarlos, repartirlos por equipos y mantener el gasto alineado con lo previsto.","a2c58a16-f495-475f-951f-05171468aae4","tag","presupuestos","es/blog/topic/presupuestos",null,-530,[],176456153,"fe2bdee7-65aa-48af-9e56-ed40b8f17611","2022-11-02T15:24:39.815Z","es",[],"blog/topic/presupuestos",[47,49,51],{"path":45,"name":37,"lang":48,"published":37},"fr",{"path":45,"name":37,"lang":50,"published":37},"de",{"path":45,"name":37,"lang":43,"published":37},true,{"type":54,"attrs":55,"content":56},"doc",{"backgroundColor":37},[57,70,79,88,97,106,117,120,131,157,186,215,225,235,367,370,378,386,473,481,489,497,505,548,556,564,572,600,608,616,624,632,640,708,717,725,734,763,852,861,870,1008,1016,1025,1034,1043,1051,1060,1069,1078,1087,1095,1136,1164,1173,1182,1190,1199,1208,1217,1226,1234,1243,1278,1305,1348,1357,1366,1373,1379],{"type":58,"attrs":59,"content":61},"paragraph",{"textAlign":37,"key":60},"p-0",[62],{"text":63,"type":64,"marks":65},"El proceso presupuestario puede ser algo bastante tedioso. Surgen preguntas, problemas y hay que mantener la comunicación con otros equipos. Como resultado, es fácil que los presupuestos se dejen para última hora, o que incluso se dejen de lado por completo.","text",[66],{"type":67,"attrs":68},"textStyle",{"color":69},"#000000",{"type":58,"attrs":71,"content":73},{"textAlign":37,"key":72},"p-1",[74],{"text":75,"type":64,"marks":76},"Y por otro lado se encuentran los presupuestos demasiado detallados, francamente puntillosos. Esos que apuntan cualquier mínimo gasto en una red de hojas de cálculo que la mayoría de los usuarios no pueden entender. Sin duda es mejor que no tener ningún presupuesto, pero también puede crear muchos problemas.",[77],{"type":67,"attrs":78},{"color":69},{"type":58,"attrs":80,"content":82},{"textAlign":37,"key":81},"p-2",[83],{"text":84,"type":64,"marks":85},"Sea cual sea tu opción, este artículo te ayudará. Vamos a exponer los aspectos esenciales del procedimiento presupuestario empresarial.",[86],{"type":67,"attrs":87},{"color":69},{"type":58,"attrs":89,"content":91},{"textAlign":37,"key":90},"p-3",[92],{"text":93,"type":64,"marks":94},"Este post también incluye las mejores prácticas y principios para asegurarte de que lo estás haciendo bien, independientemente de lo simple o complejo que acabe siendo tu presupuesto.",[95],{"type":67,"attrs":96},{"color":69},{"type":58,"attrs":98,"content":100},{"textAlign":37,"key":99},"p-4",[101],{"text":102,"type":64,"marks":103},"Porque tu empresa debe tener un presupuesto. Pero de ti depende que sea eficaz, que merezca la pena o que simplemente llegue a ser una gran pérdida de tiempo.",[104],{"type":67,"attrs":105},{"color":69},{"type":107,"attrs":108},"blok",{"id":109,"body":110},"5a217c1d-3b53-4829-982c-374f5f808b0b",[111],{"_uid":112,"text":113,"color":114,"title":115,"component":116},"i-4aa53dfc-77f9-4c84-9a5f-03077d1eea2c","- El **proceso presupuestario** convierte los objetivos de la empresa en un plan de ingresos, costes y gastos.\n- El **proceso de elaboración de presupuestos** incluye revisar el periodo anterior, calcular los ingresos y analizar el flujo de caja.\n- Un **presupuesto empresarial** debe diferenciar entre gastos fijos, variables y gastos adicionales o imprevistos.\n- La participación de los equipos financieros y gestores presupuestarios ayuda a establecer prioridades realistas y compartidas.\n- Comunicar el presupuesto con claridad y registrar cada pago facilita el control del gasto y evita desviaciones.","purple","Puntos Clave","callout",{"type":58,"attrs":118},{"textAlign":37,"key":119},"p-5",{"type":121,"attrs":122,"content":124},"heading",{"level":123,"textAlign":37},2,[125],{"text":126,"type":64,"marks":127},"El procedimiento presupuestario",[128],{"type":67,"attrs":129},{"color":130},"rgb(0, 0, 0)",{"type":58,"attrs":132,"content":134},{"textAlign":37,"key":133},"p-6",[135,140,152],{"text":136,"type":64,"marks":137},"Contar con procesos y sistemas para trabajar los presupuestos permite a una organización planificarlos y prepararlos para un periodo determinado. Implica revisar los presupuestos anteriores, identificar y prever los ingresos para el próximo periodo y asignar cantidades para gastar en los distintos ",[138],{"type":67,"attrs":139},{"color":130},{"text":141,"type":64,"marks":142},"costes de una empresa",[143,150],{"type":144,"attrs":145},"link",{"href":146,"uuid":147,"anchor":37,"target":148,"linktype":149},"/blog/reducir-costes-empresa","d8159b75-d2db-4fbd-b34b-7666d5bee488","_self","story",{"type":67,"attrs":151},{"color":130},{"text":153,"type":64,"marks":154},".",[155],{"type":67,"attrs":156},{"color":130},{"type":58,"attrs":158,"content":160},{"textAlign":37,"key":159},"p-7",[161,166,181],{"text":162,"type":64,"marks":163},"Para que todo salga bien, se necesita la aportación de la alta dirección, el equipo financiero y los ",[164],{"type":67,"attrs":165},{"color":130},{"text":167,"type":64,"marks":168},"gestores presupuestarios",[169,179],{"type":144,"attrs":170},{"href":171,"uuid":172,"anchor":37,"target":148,"linktype":149,"story":173},"/blog/control-presupuestario","af5c3d0e-2b9f-4619-88c0-53e7f79fee43",{"name":174,"id":175,"uuid":172,"slug":176,"url":177,"full_slug":178,"_stopResolving":52},"Control presupuestario: cómo gestionar presupuestos y corregir desviaciones",318895018,"control-presupuestario","blog/control-presupuestario","es/blog/control-presupuestario",{"type":67,"attrs":180},{"color":130},{"text":182,"type":64,"marks":183}," de toda la empresa.",[184],{"type":67,"attrs":185},{"color":130},{"type":58,"attrs":187,"content":189},{"textAlign":37,"key":188},"p-8",[190,195,210],{"text":191,"type":64,"marks":192},"Piensa en tu presupuesto como la puesta en marcha de tu plan de negocio. Has fijado las prioridades y ",[193],{"type":67,"attrs":194},{"color":130},{"text":196,"type":64,"marks":197},"objetivos de la empresa",[198,208],{"type":144,"attrs":199},{"href":200,"uuid":201,"anchor":37,"target":148,"linktype":149,"story":202},"/blog/objetivos-financieros","e5cf3832-9186-4806-afc0-64b0b340fc1e",{"name":203,"id":204,"uuid":201,"slug":205,"url":206,"full_slug":207,"_stopResolving":52},"Los objetivos financieros clave para empresas inteligentes",305568893,"objetivos-financieros","blog/objetivos-financieros","es/blog/objetivos-financieros",{"type":67,"attrs":209},{"color":130},{"text":211,"type":64,"marks":212}," para el año siguiente, y el presupuesto asigna recursos financieros para alcanzarlos.",[213],{"type":67,"attrs":214},{"color":130},{"type":121,"attrs":216,"content":218},{"level":217,"textAlign":37},3,[219],{"text":220,"type":64,"marks":221},"La importancia del presupuesto empresarial",[222],{"type":67,"attrs":223},{"color":224},"rgb(67, 67, 67)",{"type":58,"attrs":226,"content":228},{"textAlign":37,"key":227},"p-9",[229],{"text":230,"type":64,"marks":231},"Contar con un presupuesto no solo ayuda a garantizar la sostenibilidad de la empresa y a mantener un plan de tesorería claro. También permite fijar objetivos, establecer prioridades y dar a todos los equipos unas directrices comunes sobre el uso de los recursos. Además, el proceso presupuestario mejora la colaboración entre Finanzas y el resto de la organización, al proporcionar mayor control y visibilidad sobre el gasto.",[232],{"type":67,"attrs":233},{"color":234},"oklch(0.147 0.004 49.25)",{"type":236,"content":237},"table",[238,266,287,307,327,347],{"type":239,"content":240},"tableRow",[241,255],{"type":242,"attrs":243,"content":245},"tableHeader",{"colspan":244,"rowspan":244,"colwidth":37},1,[246],{"type":58,"attrs":247,"content":249},{"textAlign":37,"key":248},"p-10",[250],{"text":251,"type":64,"marks":252},"Beneficio",[253],{"type":254},"bold",{"type":242,"attrs":256,"content":257},{"colspan":244,"rowspan":244,"colwidth":37},[258],{"type":58,"attrs":259,"content":261},{"textAlign":37,"key":260},"p-11",[262],{"text":263,"type":64,"marks":264},"Por qué importa",[265],{"type":254},{"type":239,"content":267},[268,278],{"type":269,"attrs":270,"content":271},"tableCell",{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[272],{"type":58,"attrs":273,"content":275},{"textAlign":37,"key":274},"p-12",[276],{"text":277,"type":64},"Fija objetivos y expectativas precisos",{"type":269,"attrs":279,"content":280},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[281],{"type":58,"attrs":282,"content":284},{"textAlign":37,"key":283},"p-13",[285],{"text":286,"type":64},"Define objetivos de ingresos y gastos, y ayuda a los equipos a adaptar su trabajo para alcanzarlos.",{"type":239,"content":288},[289,298],{"type":269,"attrs":290,"content":291},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[292],{"type":58,"attrs":293,"content":295},{"textAlign":37,"key":294},"p-14",[296],{"text":297,"type":64},"Facilita la financiación",{"type":269,"attrs":299,"content":300},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[301],{"type":58,"attrs":302,"content":304},{"textAlign":37,"key":303},"p-15",[305],{"text":306,"type":64},"Inversores y bancos quieren saber cómo se utilizarán los fondos y comprobar que la empresa ha elaborado y respetado presupuestos anteriormente.",{"type":239,"content":308},[309,318],{"type":269,"attrs":310,"content":311},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[312],{"type":58,"attrs":313,"content":315},{"textAlign":37,"key":314},"p-16",[316],{"text":317,"type":64},"Establece prioridades de forma tangible",{"type":269,"attrs":319,"content":320},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[321],{"type":58,"attrs":322,"content":324},{"textAlign":37,"key":323},"p-17",[325],{"text":326,"type":64},"Ofrece directrices globales para que los equipos organicen sus plazos, calendarios y necesidades de financiación.",{"type":239,"content":328},[329,338],{"type":269,"attrs":330,"content":331},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[332],{"type":58,"attrs":333,"content":335},{"textAlign":37,"key":334},"p-18",[336],{"text":337,"type":64},"Evita conversaciones difíciles",{"type":269,"attrs":339,"content":340},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[341],{"type":58,"attrs":342,"content":344},{"textAlign":37,"key":343},"p-19",[345],{"text":346,"type":64},"Proporciona límites claros para valorar nuevas ideas, campañas y proyectos sin perder de vista los recursos disponibles.",{"type":239,"content":348},[349,358],{"type":269,"attrs":350,"content":351},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[352],{"type":58,"attrs":353,"content":355},{"textAlign":37,"key":354},"p-20",[356],{"text":357,"type":64},"Conecta a Finanzas con el resto de la empresa",{"type":269,"attrs":359,"content":360},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[361],{"type":58,"attrs":362,"content":364},{"textAlign":37,"key":363},"p-21",[365],{"text":366,"type":64},"Requiere la participación de distintos equipos, permite entender mejor sus prioridades y facilita ofrecerles una orientación estructurada.",{"type":58,"attrs":368},{"textAlign":37,"key":369},"p-22",{"type":121,"attrs":371,"content":372},{"level":123,"textAlign":37},[373],{"text":374,"type":64,"marks":375},"Los 8 pasos clave del proceso presupuestario",[376],{"type":67,"attrs":377},{"color":130},{"type":58,"attrs":379,"content":380},{"textAlign":37,"key":60},[381],{"text":382,"type":64,"marks":383},"Probablemente no exista una única manera correcta de elaborar un presupuesto empresarial. Pero para guiarte en el proceso, aquí tienes ocho pasos importantes que debes seguir:",[384],{"type":67,"attrs":385},{"color":130},{"type":387,"attrs":388,"content":391},"ordered_list",{"order":389,"key":390},{"order":244},"ol-0",[392,403,413,423,433,443,453,463],{"type":393,"content":394},"list_item",[395],{"type":58,"attrs":396,"content":397},{"textAlign":37,"key":72},[398],{"text":399,"type":64,"marks":400},"Revisar el periodo anterior.",[401],{"type":67,"attrs":402},{"color":130},{"type":393,"content":404},[405],{"type":58,"attrs":406,"content":407},{"textAlign":37,"key":81},[408],{"text":409,"type":64,"marks":410},"Calcular los ingresos existentes.",[411],{"type":67,"attrs":412},{"color":130},{"type":393,"content":414},[415],{"type":58,"attrs":416,"content":417},{"textAlign":37,"key":90},[418],{"text":419,"type":64,"marks":420},"Establecer los gastos fijos.",[421],{"type":67,"attrs":422},{"color":130},{"type":393,"content":424},[425],{"type":58,"attrs":426,"content":427},{"textAlign":37,"key":99},[428],{"text":429,"type":64,"marks":430},"Enumerar los gastos variables.",[431],{"type":67,"attrs":432},{"color":130},{"type":393,"content":434},[435],{"type":58,"attrs":436,"content":437},{"textAlign":37,"key":119},[438],{"text":439,"type":64,"marks":440},"Prever los gastos adicionales.",[441],{"type":67,"attrs":442},{"color":130},{"type":393,"content":444},[445],{"type":58,"attrs":446,"content":447},{"textAlign":37,"key":133},[448],{"text":449,"type":64,"marks":450},"Examinar el flujo de caja.",[451],{"type":67,"attrs":452},{"color":130},{"type":393,"content":454},[455],{"type":58,"attrs":456,"content":457},{"textAlign":37,"key":159},[458],{"text":459,"type":64,"marks":460},"Tomar decisiones empresariales.",[461],{"type":67,"attrs":462},{"color":130},{"type":393,"content":464},[465],{"type":58,"attrs":466,"content":467},{"textAlign":37,"key":188},[468],{"text":469,"type":64,"marks":470},"Comunicarlo con claridad.",[471],{"type":67,"attrs":472},{"color":130},{"type":58,"attrs":474,"content":475},{"textAlign":37,"key":227},[476],{"text":477,"type":64,"marks":478},"Veamos cada uno de estos pasos en detalle.",[479],{"type":67,"attrs":480},{"color":130},{"type":121,"attrs":482,"content":483},{"level":217,"textAlign":37},[484],{"text":485,"type":64,"marks":486},"1. Revisar el periodo anterior",[487],{"type":67,"attrs":488},{"color":224},{"type":58,"attrs":490,"content":491},{"textAlign":37,"key":248},[492],{"text":493,"type":64,"marks":494},"El punto de partida debe ser siempre revisar la información disponible. Y en este caso, la mejor prueba de cómo debe ser tu nuevo presupuesto es el anterior.",[495],{"type":67,"attrs":496},{"color":130},{"type":58,"attrs":498,"content":499},{"textAlign":37,"key":260},[500],{"text":501,"type":64,"marks":502},"Algunas preguntas a tener en cuenta:",[503],{"type":67,"attrs":504},{"color":130},{"type":506,"content":507},"bullet_list",[508,518,528,538],{"type":393,"content":509},[510],{"type":58,"attrs":511,"content":512},{"textAlign":37,"key":274},[513],{"text":514,"type":64,"marks":515},"¿Gastaste más o menos de lo previsto?",[516],{"type":67,"attrs":517},{"color":130},{"type":393,"content":519},[520],{"type":58,"attrs":521,"content":522},{"textAlign":37,"key":283},[523],{"text":524,"type":64,"marks":525},"¿Eran correctas tus hipótesis sobre el sector y tu propio crecimiento?",[526],{"type":67,"attrs":527},{"color":130},{"type":393,"content":529},[530],{"type":58,"attrs":531,"content":532},{"textAlign":37,"key":294},[533],{"text":534,"type":64,"marks":535},"¿Hubo obstáculos o déficits inesperados?",[536],{"type":67,"attrs":537},{"color":130},{"type":393,"content":539},[540],{"type":58,"attrs":541,"content":542},{"textAlign":37,"key":303},[543],{"text":544,"type":64,"marks":545},"¿Fue fácil aplicar el presupuesto? ¿Lo siguieron los miembros del equipo?",[546],{"type":67,"attrs":547},{"color":130},{"type":58,"attrs":549,"content":550},{"textAlign":37,"key":314},[551],{"text":552,"type":64,"marks":553},"Haz esto para toda la empresa, y también anima a los gestores de presupuestos (si los tienes) a hacer lo mismo para sus propios ámbitos.",[554],{"type":67,"attrs":555},{"color":130},{"type":58,"attrs":557,"content":558},{"textAlign":37,"key":323},[559],{"text":560,"type":64,"marks":561},"También es fundamental en este paso consultar a otros jefes de equipo. Como veremos, los mejores presupuestos son los que se elaboran en colaboración, y es necesario saber lo bien que funcionó el presupuesto anterior para todos los afectados.",[562],{"type":67,"attrs":563},{"color":130},{"type":121,"attrs":565,"content":566},{"level":217,"textAlign":37},[567],{"text":568,"type":64,"marks":569},"2. Calcular los ingresos existentes",[570],{"type":67,"attrs":571},{"color":224},{"type":58,"attrs":573,"content":574},{"textAlign":37,"key":334},[575,580,595],{"text":576,"type":64,"marks":577},"El punto de partida más obvio para cualquier ejercicio presupuestario es calcular cuánto tienes que gastar. Por supuesto, se deberá tener en cuenta la existencia de ",[578],{"type":67,"attrs":579},{"color":130},{"text":581,"type":64,"marks":582},"otros costes",[583,593],{"type":144,"attrs":584},{"href":585,"uuid":586,"anchor":37,"target":148,"linktype":149,"story":587},"/blog/costes-directos-indirectos","c70aeb60-1d8d-4d9b-9e0c-00889278cd14",{"name":588,"id":589,"uuid":586,"slug":590,"url":591,"full_slug":592,"_stopResolving":52},"Qué son los costes directos e indirectos y cómo diferenciarlos",294608358,"costes-directos-indirectos","blog/costes-directos-indirectos","es/blog/costes-directos-indirectos",{"type":67,"attrs":594},{"color":130},{"text":596,"type":64,"marks":597},", pero hablaremos de ellos a continuación.",[598],{"type":67,"attrs":599},{"color":130},{"type":58,"attrs":601,"content":602},{"textAlign":37,"key":343},[603],{"text":604,"type":64,"marks":605},"A nivel de empresa, hay que identificar los flujos de ingresos. ¿Cuánto dinero gana en bruto? Enumera los principales productos, los precios y los volúmenes previstos para cada uno de ellos el año que viene. Naturalmente, esto implica algunas estimaciones y no será perfecto.",[606],{"type":67,"attrs":607},{"color":130},{"type":58,"attrs":609,"content":610},{"textAlign":37,"key":354},[611],{"text":612,"type":64,"marks":613},"En el caso de las startups que aún no son rentables (o que no tienen clientes de pago), tendrás que recurrir al capital de los inversores o a la deuda de las empresas de riesgo. Así que, en esta fase, tienes que determinar la \"tasa de consumo\" con la que te sientes cómodo, es decir, qué parte de la inversión total eres capaz de comprometer en cada periodo de tiempo.",[614],{"type":67,"attrs":615},{"color":130},{"type":121,"attrs":617,"content":618},{"level":217,"textAlign":37},[619],{"text":620,"type":64,"marks":621},"3. Establecer los gastos fijos",[622],{"type":67,"attrs":623},{"color":224},{"type":58,"attrs":625,"content":626},{"textAlign":37,"key":363},[627],{"text":628,"type":64,"marks":629},"Los gastos fijos, a menudo denominados \"gastos generales\", son aquellos sobre los que tienes poco control. Lo más importante es que no dependen de las ventas: el éxito o fracaso de la empresa no influye en la cantidad que pagas.",[630],{"type":67,"attrs":631},{"color":130},{"type":58,"attrs":633,"content":634},{"textAlign":37,"key":369},[635],{"text":636,"type":64,"marks":637},"Los costes fijos pueden incluir:",[638],{"type":67,"attrs":639},{"color":130},{"type":506,"content":641},[642,653,664,675,686,697],{"type":393,"content":643},[644],{"type":58,"attrs":645,"content":647},{"textAlign":37,"key":646},"p-23",[648],{"text":649,"type":64,"marks":650},"Alquiler o hipoteca de la oficina",[651],{"type":67,"attrs":652},{"color":130},{"type":393,"content":654},[655],{"type":58,"attrs":656,"content":658},{"textAlign":37,"key":657},"p-24",[659],{"text":660,"type":64,"marks":661},"Alojamiento web y servidores",[662],{"type":67,"attrs":663},{"color":130},{"type":393,"content":665},[666],{"type":58,"attrs":667,"content":669},{"textAlign":37,"key":668},"p-25",[670],{"text":671,"type":64,"marks":672},"Sueldos de los empleados",[673],{"type":67,"attrs":674},{"color":130},{"type":393,"content":676},[677],{"type":58,"attrs":678,"content":680},{"textAlign":37,"key":679},"p-26",[681],{"text":682,"type":64,"marks":683},"Seguros",[684],{"type":67,"attrs":685},{"color":130},{"type":393,"content":687},[688],{"type":58,"attrs":689,"content":691},{"textAlign":37,"key":690},"p-27",[692],{"text":693,"type":64,"marks":694},"Intereses de préstamos",[695],{"type":67,"attrs":696},{"color":130},{"type":393,"content":698},[699],{"type":58,"attrs":700,"content":702},{"textAlign":37,"key":701},"p-28",[703],{"text":704,"type":64,"marks":705},"Servicios públicos (como electricidad e Internet)",[706],{"type":67,"attrs":707},{"color":130},{"type":58,"attrs":709,"content":711},{"textAlign":37,"key":710},"p-29",[712],{"text":713,"type":64,"marks":714},"Suponiendo que sepas el número de empleados para el año, y que tengas el espacio de oficina y el seguro resueltos, puedes planificar fácilmente estos costes. Como parte de este proceso, merece la pena comprender la terminología clave de las nóminas para no dejarse llevar por ideas erróneas o por la falta de experiencia, especialmente a la hora de evaluar los costes de personal.",[715],{"type":67,"attrs":716},{"color":130},{"type":121,"attrs":718,"content":719},{"level":217,"textAlign":37},[720],{"text":721,"type":64,"marks":722},"4. Enumerar los gastos variables",[723],{"type":67,"attrs":724},{"color":224},{"type":58,"attrs":726,"content":728},{"textAlign":37,"key":727},"p-30",[729],{"text":730,"type":64,"marks":731},"Los gastos variables suelen considerarse gastos opcionales. A diferencia de los costes fijos, son más fluidos y se puede jugar con ellos.",[732],{"type":67,"attrs":733},{"color":130},{"type":58,"attrs":735,"content":737},{"textAlign":37,"key":736},"p-31",[738,743,758],{"text":739,"type":64,"marks":740},"Algunos ",[741],{"type":67,"attrs":742},{"color":130},{"text":744,"type":64,"marks":745},"ejemplos de gastos",[746,756],{"type":144,"attrs":747},{"href":748,"uuid":749,"anchor":37,"target":148,"linktype":149,"story":750},"/blog/tipos-de-gastos","fc55d89a-9029-4b35-9bc3-9cba2195824c",{"name":751,"id":752,"uuid":749,"slug":753,"url":754,"full_slug":755,"_stopResolving":52},"Tipos de gastos que las empresas deben controlar",316525453,"tipos-de-gastos","blog/tipos-de-gastos","es/blog/tipos-de-gastos",{"type":67,"attrs":757},{"color":130},{"text":759,"type":64,"marks":760}," de este tipo son:",[761],{"type":67,"attrs":762},{"color":130},{"type":506,"content":764},[765,776,787,798,819,830,841],{"type":393,"content":766},[767],{"type":58,"attrs":768,"content":770},{"textAlign":37,"key":769},"p-32",[771],{"text":772,"type":64,"marks":773},"Marketing y publicidad",[774],{"type":67,"attrs":775},{"color":130},{"type":393,"content":777},[778],{"type":58,"attrs":779,"content":781},{"textAlign":37,"key":780},"p-33",[782],{"text":783,"type":64,"marks":784},"Inversiones y donaciones de empresas",[785],{"type":67,"attrs":786},{"color":130},{"type":393,"content":788},[789],{"type":58,"attrs":790,"content":792},{"textAlign":37,"key":791},"p-34",[793],{"text":794,"type":64,"marks":795},"Suscripciones a programas informáticos, sobre todo si no son fundamentales para el funcionamiento de la empresa",[796],{"type":67,"attrs":797},{"color":130},{"type":393,"content":799},[800],{"type":58,"attrs":801,"content":803},{"textAlign":37,"key":802},"p-35",[804],{"text":805,"type":64,"marks":806},"Viajes y reuniones con clientes",[807,817],{"type":144,"attrs":808},{"href":809,"uuid":810,"anchor":37,"target":148,"linktype":149,"story":811},"/blog/viaje-de-empresa","b9f7e8bc-9d63-43c3-91c0-a4e1d0971bef",{"name":812,"id":813,"uuid":810,"slug":814,"url":815,"full_slug":816,"_stopResolving":52},"Gestión de viajes de empresa",291029784,"viaje-de-empresa","blog/viaje-de-empresa","es/blog/viaje-de-empresa",{"type":67,"attrs":818},{"color":130},{"type":393,"content":820},[821],{"type":58,"attrs":822,"content":824},{"textAlign":37,"key":823},"p-36",[825],{"text":826,"type":64,"marks":827},"Beneficios para el equipo",[828],{"type":67,"attrs":829},{"color":130},{"type":393,"content":831},[832],{"type":58,"attrs":833,"content":835},{"textAlign":37,"key":834},"p-37",[836],{"text":837,"type":64,"marks":838},"Decoración y renovación de oficinas",[839],{"type":67,"attrs":840},{"color":130},{"type":393,"content":842},[843],{"type":58,"attrs":844,"content":846},{"textAlign":37,"key":845},"p-38",[847],{"text":848,"type":64,"marks":849},"Tabletas, portátiles, teléfonos móviles y otro hardware de la empresa",[850],{"type":67,"attrs":851},{"color":130},{"type":58,"attrs":853,"content":855},{"textAlign":37,"key":854},"p-39",[856],{"text":857,"type":64,"marks":858},"Que sean gastos opcionales no significa que sean innecesarios. Una empresa no crecerá sin marketing, y las gratificaciones para el equipo pueden ser un factor clave para mantener contentos a los empleados durante más tiempo.",[859],{"type":67,"attrs":860},{"color":130},{"type":58,"attrs":862,"content":864},{"textAlign":37,"key":863},"p-40",[865],{"text":866,"type":64,"marks":867},"Pero a la hora de elaborar un presupuesto empresarial, estos costes deben justificarse de forma más crítica. Y cuando se corre el riesgo de salirse del presupuesto, los costes variables suelen ser los primeros en recortarse.",[868],{"type":67,"attrs":869},{"color":130},{"type":236,"content":871},[872,896,914,933,952,970,988],{"type":239,"content":873},[874,885],{"type":242,"attrs":875,"content":876},{"colspan":244,"rowspan":244,"colwidth":37},[877],{"type":58,"attrs":878,"content":880},{"textAlign":37,"key":879},"p-41",[881],{"text":882,"type":64,"marks":883},"Gastos fijos",[884],{"type":254},{"type":242,"attrs":886,"content":887},{"colspan":244,"rowspan":244,"colwidth":37},[888],{"type":58,"attrs":889,"content":891},{"textAlign":37,"key":890},"p-42",[892],{"text":893,"type":64,"marks":894},"Gastos variables",[895],{"type":254},{"type":239,"content":897},[898,906],{"type":269,"attrs":899,"content":900},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[901],{"type":58,"attrs":902,"content":904},{"textAlign":37,"key":903},"p-43",[905],{"text":649,"type":64},{"type":269,"attrs":907,"content":908},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[909],{"type":58,"attrs":910,"content":912},{"textAlign":37,"key":911},"p-44",[913],{"text":772,"type":64},{"type":239,"content":915},[916,924],{"type":269,"attrs":917,"content":918},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[919],{"type":58,"attrs":920,"content":922},{"textAlign":37,"key":921},"p-45",[923],{"text":660,"type":64},{"type":269,"attrs":925,"content":926},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[927],{"type":58,"attrs":928,"content":930},{"textAlign":37,"key":929},"p-46",[931],{"text":932,"type":64},"Inversiones y donaciones empresariales",{"type":239,"content":934},[935,943],{"type":269,"attrs":936,"content":937},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[938],{"type":58,"attrs":939,"content":941},{"textAlign":37,"key":940},"p-47",[942],{"text":671,"type":64},{"type":269,"attrs":944,"content":945},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[946],{"type":58,"attrs":947,"content":949},{"textAlign":37,"key":948},"p-48",[950],{"text":951,"type":64},"Suscripciones a programas informáticos",{"type":239,"content":953},[954,962],{"type":269,"attrs":955,"content":956},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[957],{"type":58,"attrs":958,"content":960},{"textAlign":37,"key":959},"p-49",[961],{"text":682,"type":64},{"type":269,"attrs":963,"content":964},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[965],{"type":58,"attrs":966,"content":968},{"textAlign":37,"key":967},"p-50",[969],{"text":805,"type":64},{"type":239,"content":971},[972,980],{"type":269,"attrs":973,"content":974},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[975],{"type":58,"attrs":976,"content":978},{"textAlign":37,"key":977},"p-51",[979],{"text":693,"type":64},{"type":269,"attrs":981,"content":982},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[983],{"type":58,"attrs":984,"content":986},{"textAlign":37,"key":985},"p-52",[987],{"text":826,"type":64},{"type":239,"content":989},[990,999],{"type":269,"attrs":991,"content":992},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[993],{"type":58,"attrs":994,"content":996},{"textAlign":37,"key":995},"p-53",[997],{"text":998,"type":64},"Servicios públicos, como electricidad e Internet",{"type":269,"attrs":1000,"content":1001},{"colspan":244,"rowspan":244,"colwidth":37,"backgroundColor":37},[1002],{"type":58,"attrs":1003,"content":1005},{"textAlign":37,"key":1004},"p-54",[1006],{"text":1007,"type":64},"Decoración y renovación de oficinas; tablets, portátiles, teléfonos móviles y otro hardware de la empresa",{"type":121,"attrs":1009,"content":1010},{"level":217,"textAlign":37},[1011],{"text":1012,"type":64,"marks":1013},"5. Prever los gastos adicionales",[1014],{"type":67,"attrs":1015},{"color":224},{"type":58,"attrs":1017,"content":1019},{"textAlign":37,"key":1018},"p-55",[1020],{"text":1021,"type":64,"marks":1022},"¿Hay gastos extraordinarios en el horizonte? Puede tratarse de una fusión o adquisición importante, la ayuda de un consultor para preparar una auditoría o incluso un acontecimiento especial o una fiesta poco frecuente.",[1023],{"type":67,"attrs":1024},{"color":130},{"type":58,"attrs":1026,"content":1028},{"textAlign":37,"key":1027},"p-56",[1029],{"text":1030,"type":64,"marks":1031},"Si es posible, trata de consignar estos gastos irregulares por separado en el presupuesto. Es cierto que debes tenerlos en cuenta en tus gastos, pero no serán una pieza clave en los próximos años.",[1032],{"type":67,"attrs":1033},{"color":130},{"type":58,"attrs":1035,"content":1037},{"textAlign":37,"key":1036},"p-57",[1038],{"text":1039,"type":64,"marks":1040},"También podrías considerar un \"fondo para días lluviosos\". Dado que la única certeza es la incertidumbre, merece la pena tener reservada una parte de tu presupuesto por si surgen imprevistos y necesitas una red de seguridad.",[1041],{"type":67,"attrs":1042},{"color":130},{"type":121,"attrs":1044,"content":1045},{"level":217,"textAlign":37},[1046],{"text":1047,"type":64,"marks":1048},"6. Examinar el flujo de caja",[1049],{"type":67,"attrs":1050},{"color":224},{"type":58,"attrs":1052,"content":1054},{"textAlign":37,"key":1053},"p-58",[1055],{"text":1056,"type":64,"marks":1057},"Aquí empieza el análisis del presupuesto. Ahora deberías tener un registro claro de los ingresos y gastos previstos y, con suerte, incluso del periodo anterior.",[1058],{"type":67,"attrs":1059},{"color":130},{"type":58,"attrs":1061,"content":1063},{"textAlign":37,"key":1062},"p-59",[1064],{"text":1065,"type":64,"marks":1066},"¿Se ha gastado según lo previsto? ¿Has tenido unos ingresos constantes a lo largo del último año, o puedes detectar algún cambio temporal?",[1067],{"type":67,"attrs":1068},{"color":130},{"type":58,"attrs":1070,"content":1072},{"textAlign":37,"key":1071},"p-60",[1073],{"text":1074,"type":64,"marks":1075},"El flujo de caja se refiere a la relación entre el dinero que entra y el que sale. Quieres saber que estás gastando el dinero que has presupuestado, y que las caídas de ingresos pueden actualizar tus gastos para igualarlas.",[1076],{"type":67,"attrs":1077},{"color":130},{"type":58,"attrs":1079,"content":1081},{"textAlign":37,"key":1080},"p-61",[1082],{"text":1083,"type":64,"marks":1084},"Busca indicadores claros de que ciertas partes de tu presupuesto pueden necesitar atención adicional. Debes conocer los aspectos concretos de tu empresa que más influyen en el presupuesto y estar preparado para hacer los ajustes necesarios.",[1085],{"type":67,"attrs":1086},{"color":130},{"type":121,"attrs":1088,"content":1089},{"level":217,"textAlign":37},[1090],{"text":1091,"type":64,"marks":1092},"7. Tomar decisiones empresariales",[1093],{"type":67,"attrs":1094},{"color":224},{"type":58,"attrs":1096,"content":1098},{"textAlign":37,"key":1097},"p-62",[1099,1104,1117,1122,1131],{"text":1100,"type":64,"marks":1101},"Naturalmente, ahora tienes que utilizar todo el análisis y la preparación que has realizado. Y eso significa elaborar un plan de gastos claro para el futuro. ",[1102],{"type":67,"attrs":1103},{"color":130},{"text":1105,"type":64,"marks":1106},"Google Sheets",[1107,1112,1115],{"type":144,"attrs":1108},{"href":1109,"uuid":37,"anchor":37,"target":1110,"linktype":1111},"https://docs.google.com/spreadsheets/u/0/?ftv=1","_blank","url",{"type":67,"attrs":1113},{"color":1114},"rgb(17, 85, 204)",{"type":1116},"underline",{"text":1118,"type":64,"marks":1119}," tiene una estupenda plantilla de presupuesto anual, y ",[1120],{"type":67,"attrs":1121},{"color":130},{"text":1123,"type":64,"marks":1124},"The Balance",[1125,1128,1130],{"type":144,"attrs":1126},{"href":1127,"uuid":37,"anchor":37,"target":1110,"linktype":1111},"https://www.thebalancesmb.com/sample-business-budget-template-393033",{"type":67,"attrs":1129},{"color":1114},{"type":1116},{"text":1132,"type":64,"marks":1133}," tiene esta otra muy sencilla.",[1134],{"type":67,"attrs":1135},{"color":130},{"type":58,"attrs":1137,"content":1139},{"textAlign":37,"key":1138},"p-63",[1140,1145,1160],{"text":1141,"type":64,"marks":1142},"Descarga estas plantillas gratuitas de ",[1143],{"type":67,"attrs":1144},{"color":1114},{"text":1146,"type":64,"marks":1147},"presupuestos de marketing",[1148,1158],{"type":144,"attrs":1149},{"href":1150,"uuid":1151,"anchor":37,"target":148,"linktype":149,"story":1152},"/blog/presupuesto-de-marketing","f31bda3c-724e-4944-b3ff-fb1f5143b1b8",{"name":1153,"id":1154,"uuid":1151,"slug":1155,"url":1156,"full_slug":1157,"_stopResolving":52},"Presupuesto de marketing: cómo planificar y gestionar tus gastos",318824532,"presupuesto-de-marketing","blog/presupuesto-de-marketing","es/blog/presupuesto-de-marketing",{"type":67,"attrs":1159},{"color":1114},{"text":153,"type":64,"marks":1161},[1162],{"type":67,"attrs":1163},{"color":130},{"type":58,"attrs":1165,"content":1167},{"textAlign":37,"key":1166},"p-64",[1168],{"text":1169,"type":64,"marks":1170},"Por supuesto, la parte más difícil de todo el proceso es decidir qué proyectos o prioridades recibirán financiación y cuáles no. Esto puede ser estresante, por lo que hemos incluido a continuación algunas buenas prácticas que pueden ser de ayuda. Lo más importante es mantener una actitud consultiva en todo momento: recaba opiniones y confía en la experiencia de los miembros de tu equipo para que te guíen.",[1171],{"type":67,"attrs":1172},{"color":130},{"type":58,"attrs":1174,"content":1176},{"textAlign":37,"key":1175},"p-65",[1177],{"text":1178,"type":64,"marks":1179},"Es casi seguro que habrá actualizaciones y cambios a lo largo del año, por lo que es importante basarse en los datos que tienes hoy y no estancarte demasiado.",[1180],{"type":67,"attrs":1181},{"color":130},{"type":121,"attrs":1183,"content":1184},{"level":217,"textAlign":37},[1185],{"text":1186,"type":64,"marks":1187},"8. Comunicarlo con claridad",[1188],{"type":67,"attrs":1189},{"color":224},{"type":58,"attrs":1191,"content":1193},{"textAlign":37,"key":1192},"p-66",[1194],{"text":1195,"type":64,"marks":1196},"El último paso es compartir el presupuesto con los equipos y asegurarte de que saben lo que se les pide. Lo más probable es que dependas de muchos jefes de equipo para gestionar sus propios gastos, y necesitan disponer de las herramientas y expectativas para hacerlo bien.",[1197],{"type":67,"attrs":1198},{"color":130},{"type":58,"attrs":1200,"content":1202},{"textAlign":37,"key":1201},"p-67",[1203],{"text":1204,"type":64,"marks":1205},"¿Saben todos los implicados cuánto pueden gastar y en qué? ¿Saben también cómo informar de sus gastos sobre la marcha?",[1206],{"type":67,"attrs":1207},{"color":130},{"type":58,"attrs":1209,"content":1211},{"textAlign":37,"key":1210},"p-68",[1212],{"text":1213,"type":64,"marks":1214},"Si no puedes responder \"sí\" a estas dos preguntas, lo más probable es que tengas dificultades para controlar y medir adecuadamente la eficacia de tu presupuesto.",[1215],{"type":67,"attrs":1216},{"color":130},{"type":58,"attrs":1218,"content":1220},{"textAlign":37,"key":1219},"p-69",[1221],{"text":1222,"type":64,"marks":1223},"Y luego está el mensaje. Para muchos gobiernos, el \"día del presupuesto\" es el día más importante del año. Por algo los líderes políticos se toman tan en serio el mensaje. Y aunque no es necesario exagerar, también tiene sentido que la comunicación sea correcta.",[1224],{"type":67,"attrs":1225},{"color":130},{"type":121,"attrs":1227,"content":1228},{"level":123,"textAlign":37},[1229],{"text":1230,"type":64,"marks":1231},"El procedimiento presupuestario va de la mano de la gestión de los gastos",[1232],{"type":67,"attrs":1233},{"color":130},{"type":58,"attrs":1235,"content":1237},{"textAlign":37,"key":1236},"p-70",[1238],{"text":1239,"type":64,"marks":1240},"Llegados a este punto, ya conoces los entresijos para conseguir un proceso presupuestario eficaz. El siguiente paso es utilizarlo realmente para una gestión más eficaz de los gastos de la empresa. Piensa en lo siguiente:",[1241],{"type":67,"attrs":1242},{"color":130},{"type":506,"content":1244},[1245,1256,1267],{"type":393,"content":1246},[1247],{"type":58,"attrs":1248,"content":1250},{"textAlign":37,"key":1249},"p-71",[1251],{"text":1252,"type":64,"marks":1253},"¿Cómo controlarás fácilmente el destino de cada pago?",[1254],{"type":67,"attrs":1255},{"color":130},{"type":393,"content":1257},[1258],{"type":58,"attrs":1259,"content":1261},{"textAlign":37,"key":1260},"p-72",[1262],{"text":1263,"type":64,"marks":1264},"¿Tienen los miembros del equipo que actualizar manualmente una hoja de cálculo para realizar el seguimiento?",[1265],{"type":67,"attrs":1266},{"color":130},{"type":393,"content":1268},[1269],{"type":58,"attrs":1270,"content":1272},{"textAlign":37,"key":1271},"p-73",[1273],{"text":1274,"type":64,"marks":1275},"¿Quién tiene la aprobación para pagos específicos, y comprenden los equipos estas normas?",[1276],{"type":67,"attrs":1277},{"color":130},{"type":58,"attrs":1279,"content":1281},{"textAlign":37,"key":1280},"p-74",[1282,1287,1301],{"text":1283,"type":64,"marks":1284},"Lo más probable es que las respuestas no estén del todo claras. 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Suscríbete a nuestro Newsletter para mantenerte informado.",[2999,3000],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[3002],{"cta":3003,"_uid":3004,"items":3005,"heading":3117,"reverse":27,"component":1574,"sectionSettings":3138},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[3006,3060],{"_uid":3007,"title":3008,"component":1513,"description":3009},"dfc0accd-ab64-464a-8597-b76754748f04","¿Qué es la gestión del gasto?",{"type":54,"content":3010},[3011,3016,3040,3045,3050,3055],{"type":58,"attrs":3012,"content":3013},{"textAlign":37},[3014],{"text":3015,"type":64},"El gasto empresarial incluye diferentes tipos de gasto:",{"type":387,"attrs":3017,"content":3018},{"order":244},[3019,3026,3033],{"type":393,"content":3020},[3021],{"type":58,"attrs":3022,"content":3023},{"textAlign":37},[3024],{"text":3025,"type":64},"El gasto estratégico suele estar centralizado y gestionado por ejecutivos de alto nivel con responsables de gasto dedicados. Se puede gestionar a través de facturas, transferencias bancarias y órdenes de compra.",{"type":393,"content":3027},[3028],{"type":58,"attrs":3029,"content":3030},{"textAlign":37},[3031],{"text":3032,"type":64},"El gasto discrecional y operativo también está centralizado, pero lo realizan los directivos y empleados durante su vida profesional diaria. Incluye compras con tarjeta, pagos de suscripciones, anuncios digitales, eventos, pedidos de oficina y viajes de negocios.",{"type":393,"content":3034},[3035],{"type":58,"attrs":3036,"content":3037},{"textAlign":37},[3038],{"text":3039,"type":64},"Los gastos, a diferencia del gasto estratégico, representan una cantidad significativa de pequeñas compras que pueden ser difíciles de rastrear. Estos incluyen pagos con tarjeta, reclamaciones de gastos, beneficios para el equipo y gastos de viaje.",{"type":58,"attrs":3041,"content":3042},{"textAlign":37},[3043],{"text":3044,"type":64},"La gestión del gasto es el proceso mediante el cual las empresas gestionan los gastos empresariales. 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Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":58,"attrs":3088,"content":3089},{"textAlign":37},[3090,3094,3095],{"text":3091,"type":64,"marks":3092},"Para los equipos financieros",[3093],{"type":254},{"type":2926},{"text":3096,"type":64},"Cada empleado tiene su propio perfil de Spendesk y su tarjeta de débito para gastos. Así, a diferencia de lo que ocurre con las tarjetas de crédito de empresa, siempre se sabe quién está gastando el dinero de la empresa.",{"type":58,"attrs":3098,"content":3099},{"textAlign":37},[3100],{"text":3101,"type":64},"La plataforma permite a los controladores crear límites de gasto y aprobaciones previas. Los ejecutivos de nivel C o los gerentes tendrán un nivel de gasto preaprobado diferente al del resto del personal. Si un miembro del equipo necesita superar su presupuesto preaprobado, puede solicitarlo a su gerente a través de la aplicación móvil o la plataforma en línea.",{"type":58,"attrs":3103,"content":3104},{"textAlign":37},[3105],{"text":3106,"type":64},"Cuando se realiza un gasto con una tarjeta Spendesk, el empleado simplemente toma una foto del recibo en el momento de la compra. 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Un gasto inferior al previsto puede reflejar eficiencia, pero también un retraso, una actividad menor o una inversión que todavía no se ha ejecutado. La explicación depende del contexto y de la previsión para los períodos siguientes.",{"_uid":3200,"title":3201,"component":1513,"description":3202},"1a4d5fa3-1a2c-46db-9753-5b06b16eb2db","¿Cada cuánto se deben revisar las desviaciones presupuestarias?",{"type":54,"content":3203},[3204],{"type":58,"attrs":3205,"content":3206},{"textAlign":37},[3207],{"text":3208,"type":64},"Una revisión mensual permite detectar problemas operativos y decidir acciones con rapidez. Una revisión trimestral puede centrarse en las tendencias, la previsión de cierre y la necesidad de ajustar los supuestos del presupuesto.",{"_uid":3210,"title":3211,"component":1513,"description":3212},"0af364b4-f6f3-4b26-add0-9cf50895adc0","¿Cuál es el umbral de materialidad habitual para investigar una desviación?",{"type":54,"content":3213},[3214],{"type":58,"attrs":3215,"content":3216},{"textAlign":37},[3217],{"text":3218,"type":64},"No existe un umbral único válido para todas las empresas. Lo más útil es combinar un criterio porcentual con un importe absoluto y ajustarlo según el tamaño, la volatilidad, la recurrencia y el riesgo de cada partida.",{"_uid":3220,"title":3221,"component":1513,"description":3222},"a9112f9e-e1bf-4248-b0e6-22f1fd414e49","¿Cuál es la diferencia entre un presupuesto estático y uno flexible?",{"type":54,"content":3223},[3224],{"type":58,"attrs":3225,"content":3226},{"textAlign":37},[3227],{"text":3228,"type":64},"El presupuesto estático mantiene las cifras fijadas al inicio del periodo. El presupuesto flexible ajusta determinadas partidas al nivel de actividad real, lo que ayuda a distinguir entre una desviación causada por el volumen y otra relacionada con los precios, la eficiencia o la planificación.",{"_uid":3230,"title":3231,"component":1513,"description":3232},"b5b33f3d-1f8c-4588-b4fc-57add53c3784","¿Cómo puede ayudar Spendesk a controlar las desviaciones presupuestarias?",{"type":54,"content":3233},[3234],{"type":58,"attrs":3235,"content":3236},{"textAlign":37},[3237],{"text":3238,"type":64},"Spendesk permite centralizar presupuestos, pagos con tarjeta, solicitudes, notas de gastos y facturas, con seguimiento en tiempo real según la configuración de la empresa. Esto ayuda a los responsables a consultar el estado del presupuesto antes de aprobar nuevos gastos y facilita la revisión posterior.",[3240],{"cta":3241,"_uid":3242,"title":3243,"eyebrow":3250,"subtitle":3255,"component":121,"textAlign":14,"flexibleSection":3260,"sectionSettings":3261,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":14},[],"66c09807-454a-4486-a1db-9c131cb60ede",{"type":54,"content":3244},[3245],{"type":121,"attrs":3246,"content":3247},{"level":123,"textAlign":37},[3248],{"text":3249,"type":64},"Preguntas frecuentes",{"type":54,"content":3251},[3252],{"type":58,"attrs":3253,"content":3254},{"textAlign":37},[],{"type":54,"content":3256},[3257],{"type":58,"attrs":3258,"content":3259},{"textAlign":37},[],[],[],"analisis-de-desviaciones-presupuestarias","es/blog/analisis-de-desviaciones-presupuestarias",-3450,[],"a5872084-7cf6-410e-8dab-83fcb37a894c","2026-09-14T09:05:49.783Z",[],"blog/analisis-de-desviaciones-presupuestarias",[3271,3272,3273],{"path":3269,"name":37,"lang":48,"published":37},{"path":3269,"name":37,"lang":50,"published":37},{"path":3269,"name":37,"lang":43,"published":37},{"name":3275,"created_at":3276,"published_at":3277,"updated_at":3278,"id":3279,"uuid":3280,"content":3281,"slug":3401,"full_slug":3402,"sort_by_date":37,"position":3403,"tag_list":3404,"is_startpage":27,"parent_id":1587,"meta_data":37,"group_id":3405,"first_published_at":3406,"release_id":37,"lang":43,"path":37,"alternates":3407,"default_full_slug":3408,"translated_slugs":3409},"Flujo de caja: cómo construir y leer el estado de tesorería de tu empresa","2026-08-27T10:05:47.852Z","2026-09-10T12:48:23.439Z","2026-09-10T12:48:23.473Z",213547204048720,"59e8d522-0d9e-48f4-8516-3a3c5f1e6fbb",{"_uid":3282,"title":3275,"topics":3283,"noIndex":27,"category":3292,"language":3301,"component":1444,"heroMedia":3302,"metaTitle":3303,"publishedAt":3304,"readingTime":3305,"redirectUrl":14,"listingImage":3306,"metaDescription":3313,"bottomArticleCta":3314,"componentsAfterTheArticle":3315},"e53ba4dd-df21-4b02-a075-469a60d77938",[3284],{"name":17,"created_at":18,"published_at":19,"updated_at":20,"id":21,"uuid":22,"content":3285,"slug":35,"full_slug":36,"sort_by_date":37,"position":38,"tag_list":3286,"is_startpage":27,"parent_id":40,"meta_data":37,"group_id":41,"first_published_at":42,"release_id":37,"lang":43,"path":37,"alternates":3287,"default_full_slug":45,"translated_slugs":3288,"_stopResolving":52},{"_uid":33,"name":17,"component":34},[],[],[3289,3290,3291],{"path":45,"name":37,"lang":48,"published":37},{"path":45,"name":37,"lang":50,"published":37},{"path":45,"name":37,"lang":43,"published":37},{"name":1430,"created_at":1431,"published_at":1432,"updated_at":1433,"id":1434,"uuid":1435,"content":3293,"slug":1444,"full_slug":1445,"sort_by_date":37,"position":1446,"tag_list":3295,"is_startpage":27,"parent_id":1448,"meta_data":37,"group_id":1449,"first_published_at":1450,"release_id":37,"lang":43,"path":37,"alternates":3296,"default_full_slug":1452,"translated_slugs":3297,"_stopResolving":52},{"_uid":1437,"icon":3294,"name":1430,"component":1443},{"id":1439,"alt":1440,"name":14,"focus":14,"title":14,"filename":1441,"copyright":14,"fieldtype":1442,"is_external_url":27},[],[],[3298,3299,3300],{"path":1452,"name":37,"lang":48,"published":37},{"path":1452,"name":37,"lang":50,"published":37},{"path":1452,"name":37,"lang":43,"published":37},[43],[],"Flujo de caja: cómo construir y leer el estado de tesorería ","2026-08-26 00:00","13",[3307],{"_uid":3308,"asset":3309,"caption":14,"component":1466},"f303499c-ab17-4964-a49e-9d2994c7f5d5",{"id":3310,"alt":14,"name":14,"focus":14,"title":14,"source":14,"filename":3311,"copyright":14,"fieldtype":1442,"meta_data":3312,"is_external_url":27},218541575241457,"https://a.storyblok.com/f/146026/1672x941/bd6cce0a37/flujo-de-caja-es.png",{"size":3182},"Aprende qué es el flujo de caja, cómo construir un presupuesto de tesorería en Excel y cómo leerlo para anticipar tensiones de liquidez.",[],[3316],{"_uid":3317,"items":3318,"heading":3379,"component":1574},"a7dda334-4112-420f-a19d-5adb1a97aa87",[3319,3329,3339,3349,3359,3369],{"_uid":3320,"title":3321,"component":1513,"description":3322},"b973dc75-bb68-4f42-acc4-d08565ea73a8","¿Puede una empresa con beneficios tener un flujo de caja negativo?",{"type":54,"content":3323},[3324],{"type":58,"attrs":3325,"content":3326},{"textAlign":37},[3327],{"text":3328,"type":64},"Sí. Una empresa puede reconocer ingresos antes de cobrarlos y, al mismo tiempo, tener que pagar nóminas, proveedores, impuestos u otras obligaciones. Por eso el beneficio y la liquidez deben analizarse por separado.",{"_uid":3330,"title":3331,"component":1513,"description":3332},"612d5057-41b1-4bfb-9bd0-a69f82564b78","¿Cada cuánto conviene actualizar el presupuesto de tesorería?",{"type":54,"content":3333},[3334],{"type":58,"attrs":3335,"content":3336},{"textAlign":37},[3337],{"text":3338,"type":64},"Como mínimo, una vez al mes. Si la empresa tiene mucha actividad o atraviesa una etapa de tensión de liquidez, puede ser útil actualizarlo con mayor frecuencia.",{"_uid":3340,"title":3341,"component":1513,"description":3342},"9c422bb1-6acc-4fe8-848f-e265e7affaa5","¿Qué diferencia hay entre un presupuesto de tesorería y un seguimiento de caja?",{"type":54,"content":3343},[3344],{"type":58,"attrs":3345,"content":3346},{"textAlign":37},[3347],{"text":3348,"type":64},"El presupuesto muestra los cobros y pagos previstos. El seguimiento incorpora los movimientos reales, compara ambos datos y explica las desviaciones.",{"_uid":3350,"title":3351,"component":1513,"description":3352},"0fea39f0-0c4f-41db-a576-9135682e51f3","¿Cómo se incluye el IVA en un presupuesto de tesorería?",{"type":54,"content":3353},[3354],{"type":58,"attrs":3355,"content":3356},{"textAlign":37},[3357],{"text":3358,"type":64},"Los cobros y pagos deben registrarse por el importe que realmente entra o sale de la cuenta. Las liquidaciones periódicas de IVA deben reflejarse como movimientos de caja independientes en la fecha prevista, evitando duplicar el IVA ya incluido en facturas cobradas o pagadas.",{"_uid":3360,"title":3361,"component":1513,"description":3362},"256ee792-6f3d-491e-bd8d-157ceb66a51f","¿Qué herramientas pueden ayudar a gestionar el flujo de caja?",{"type":54,"content":3363},[3364],{"type":58,"attrs":3365,"content":3366},{"textAlign":37},[3367],{"text":3368,"type":64},"Excel puede ser suficiente para empezar. Cuando aumenta el volumen de facturas, tarjetas, solicitudes y pagos, una solución de gestión del gasto puede ayudar a centralizar los datos y mantener actualizada la información que alimenta el presupuesto.",{"_uid":3370,"title":3371,"component":1513,"description":3372},"c291cd54-fb0f-40b3-a0bf-f369443c4354","¿Cómo ayuda Spendesk a gestionar el flujo de caja?",{"type":54,"content":3373},[3374],{"type":58,"attrs":3375,"content":3376},{"textAlign":37},[3377],{"text":3378,"type":64},"El presupuesto de tesorería es tan fiable como los datos de gasto que lo alimentan. Spendesk centraliza tarjetas, facturas y solicitudes de gasto desde que se producen, permite configurar presupuestos con esa misma estructura y muestra el impacto de cada pago sobre lo planificado antes de que se ejecute. Esto ayuda a que el cuadro de tesorería se apoye en compromisos reales en lugar de estimaciones sueltas, aunque no sustituye la previsión de tesorería ni el análisis del equipo financiero.",[3380],{"cta":3381,"_uid":3382,"title":3383,"eyebrow":3389,"subtitle":3394,"component":121,"textAlign":14,"flexibleSection":3399,"sectionSettings":3400,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":14},[],"bb6e7474-1827-4974-a982-aeacca67c897",{"type":54,"content":3384},[3385],{"type":121,"attrs":3386,"content":3387},{"level":123,"textAlign":37},[3388],{"text":3249,"type":64},{"type":54,"content":3390},[3391],{"type":58,"attrs":3392,"content":3393},{"textAlign":37},[],{"type":54,"content":3395},[3396],{"type":58,"attrs":3397,"content":3398},{"textAlign":37},[],[],[],"flujo-de-caja","es/blog/flujo-de-caja",-2980,[],"8fa8c174-18a2-4c99-8fe9-19113df46475","2026-08-27T10:05:47.916Z",[],"blog/flujo-de-caja",[3410,3411,3412],{"path":3408,"name":37,"lang":48,"published":37},{"path":3408,"name":37,"lang":50,"published":37},{"path":3408,"name":37,"lang":43,"published":37},{"name":3414,"created_at":3415,"published_at":3416,"updated_at":3417,"id":3418,"uuid":3419,"content":3420,"slug":3521,"full_slug":3522,"sort_by_date":37,"position":3523,"tag_list":3524,"is_startpage":27,"parent_id":1587,"meta_data":37,"group_id":3525,"first_published_at":3526,"release_id":37,"lang":43,"path":37,"alternates":3527,"default_full_slug":3528,"translated_slugs":3529},"Contabilidad de gestión y control de costes: guía práctica","2026-08-26T15:56:41.960Z","2026-08-27T11:19:55.652Z","2026-08-27T11:19:55.682Z",213279547284781,"8372e0db-cbdf-4c4d-b846-8ae970873d6c",{"_uid":3421,"title":3414,"topics":3422,"noIndex":27,"category":3431,"language":3440,"component":1444,"heroMedia":3441,"metaTitle":3442,"publishedAt":3443,"readingTime":3444,"redirectUrl":14,"listingImage":3445,"metaDescription":3453,"bottomArticleCta":3454,"componentsAfterTheArticle":3455},"480c209c-5e50-487c-8390-ab27cebcb424",[3423],{"name":17,"created_at":18,"published_at":19,"updated_at":20,"id":21,"uuid":22,"content":3424,"slug":35,"full_slug":36,"sort_by_date":37,"position":38,"tag_list":3425,"is_startpage":27,"parent_id":40,"meta_data":37,"group_id":41,"first_published_at":42,"release_id":37,"lang":43,"path":37,"alternates":3426,"default_full_slug":45,"translated_slugs":3427,"_stopResolving":52},{"_uid":33,"name":17,"component":34},[],[],[3428,3429,3430],{"path":45,"name":37,"lang":48,"published":37},{"path":45,"name":37,"lang":50,"published":37},{"path":45,"name":37,"lang":43,"published":37},{"name":1430,"created_at":1431,"published_at":1432,"updated_at":1433,"id":1434,"uuid":1435,"content":3432,"slug":1444,"full_slug":1445,"sort_by_date":37,"position":1446,"tag_list":3434,"is_startpage":27,"parent_id":1448,"meta_data":37,"group_id":1449,"first_published_at":1450,"release_id":37,"lang":43,"path":37,"alternates":3435,"default_full_slug":1452,"translated_slugs":3436,"_stopResolving":52},{"_uid":1437,"icon":3433,"name":1430,"component":1443},{"id":1439,"alt":1440,"name":14,"focus":14,"title":14,"filename":1441,"copyright":14,"fieldtype":1442,"is_external_url":27},[],[],[3437,3438,3439],{"path":1452,"name":37,"lang":48,"published":37},{"path":1452,"name":37,"lang":50,"published":37},{"path":1452,"name":37,"lang":43,"published":37},[43],[],"Contabilidad de gestión y control de costes: guía","2026-08-17 00:00","14",[3446],{"_uid":3447,"asset":3448,"caption":14,"component":1466},"1f74d995-a296-4d73-9e7e-aa4b7e333cf5",{"id":3449,"alt":14,"name":14,"focus":14,"title":14,"source":14,"filename":3450,"copyright":14,"fieldtype":1442,"meta_data":3451,"is_external_url":27},213565389832148,"https://a.storyblok.com/f/146026/1536x1024/8ae592c667/contabilidad-de-gestion-control-de-costes.png",{"size":3452},"1536x1024","Aplica la contabilidad de gestión y el control de costes para elaborar presupuestos, medir costes y tomar mejores decisiones financieras.",[],[3456],{"_uid":3457,"items":3458,"heading":3499,"component":1574},"22534985-a97f-4152-9198-a739a039d0fb",[3459,3469,3479,3489],{"_uid":3460,"title":3461,"component":1513,"description":3462},"877dd9a4-d8bb-40d2-aead-1087dfd4fe5f","¿Qué diferencia hay entre controlar gastos y controlar costes?",{"type":54,"content":3463},[3464],{"type":58,"attrs":3465,"content":3466},{"textAlign":37},[3467],{"text":3468,"type":64},"Controlar gastos se refiere principalmente a supervisar las salidas de caja y los desembolsos. Controlar costes abarca el análisis de todos los recursos consumidos, incluidos los que no generan un pago directo ese mes, como la amortización de un activo. Un sistema maduro integra ambos conceptos.",{"_uid":3470,"title":3471,"component":1513,"description":3472},"b551ef4c-1e3a-48bf-8fc1-ebbc731b8e9d","¿Es suficiente una hoja de cálculo para el control de costes?",{"type":54,"content":3473},[3474],{"type":58,"attrs":3475,"content":3476},{"textAlign":37},[3477],{"text":3478,"type":64},"Puede serlo para algunas empresas pequeñas, con una sola entidad, pocos centros de coste, un volumen reducido de operaciones y procesos sencillos. A medida que aumentan las transacciones, los aprobadores, las dimensiones analíticas y las necesidades de información, la conciliación y el mantenimiento manual pueden consumir más tiempo y aumentar el riesgo de error. La pregunta no es solo si la hoja de cálculo funciona, sino cuánto esfuerzo requiere mantenerla actualizada y controlada.",{"_uid":3480,"title":3481,"component":1513,"description":3482},"208c022c-e483-4ea1-b76c-05bac8521916","¿Cada cuánto debo revisar el control de costes?",{"type":54,"content":3483},[3484],{"type":58,"attrs":3485,"content":3486},{"textAlign":37},[3487],{"text":3488,"type":64},"La frecuencia depende de la volatilidad del negocio y del tipo de información que quieras analizar. Una revisión semanal del gasto, la tesorería o determinados indicadores operativos puede ayudar a detectar desviaciones pronto. Las métricas de rentabilidad por cliente o proyecto suelen revisarse mensualmente, siempre que los datos estén suficientemente actualizados y el cierre contable permita comparaciones fiables.",{"_uid":3490,"title":3491,"component":1513,"description":3492},"0acf6797-1c2a-4bb1-a453-463ec9f4de08","¿Cómo ayuda el control de costes a mejorar la rentabilidad?",{"type":54,"content":3493},[3494],{"type":58,"attrs":3495,"content":3496},{"textAlign":37},[3497],{"text":3498,"type":64},"El control de costes ayuda a identificar fugas de margen antes de que aparezcan en el resultado trimestral. Ejemplo ilustrativo: una desviación del 10 % detectada durante la segunda semana del mes puede investigarse antes del cierre, mientras que un proceso de información más lento podría detectarla después. El efecto dependerá de la calidad de los datos, de la naturaleza de la desviación y de la rapidez con la que la empresa 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