“DIALOGO SOBRE INFORME DE PRESUPUESTO DE UNA EMPRESA”

APPRENTICE: BRYAN STEVEN CASTILLO GUAPO

INSTRUCTOR: GINA LEYDY ARIAS PATIÑO

SENA: CENTER OF COMMERCE AND SERVICE

FILE: (1668028)
REGIONAL TOLIMA
2019

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2. Escriba los principales conceptos descritos en la sección “Let’s listen” y “Let’s

read”, luego traduzca estos conceptos a español, a manera de glosario.

 English
 spanish
 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, pasivos y capital disponible de una

empresa esta información se presenta al final del periodo de

presentación de informes o anualmente

 Cash Flow Statement: It indicates cash Flow changes (inflows and

outflows) over a particular period of time

 Estado de flujo de efectivo: Indica los cambios de flujo de caja

(entradas y salidas) durante un periodo de tiempo particular

 Creditors: Need an assurance that loans granted to a business and

interests on those loans Will be paid on time

 Acreedores: Necesita una garantía de que los préstamos otorgados

a una empresa e intereses sobre esos préstamos se pagaran a

tiempo
 Financial analysts: Use information to provide services to clients (investors,

credit agencies)
 Analistas financieros: Utilizar información para proporcionar servicios

a clientes (inversores), agencias de créditos

 Financial indicator or ratio: Is a relative magnitude of two numbers selected

from the financial statements of a company. As the financial statements

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 themselves, it is used by administrators or project stakeholders to interpret

and evaluate financial performance

 Indicador financiero o razón: Es una magnitud relativa de dos

números seleccionados de los estados financieros de una empresa.

Como los estados financieros en sí mismos, los administradores o

partes interesadas del proyecto lo utilizan para interpretar y evaluar

el desempeño financiero
 Government Institutions: Use information to allocate resources for statistical

purposes
 Instituciones Gubernamentales: Utilizan información para asignar

recursos con fines estadísticos

 Income statement: It reflects the results of a company’s operation in terms

of incomes, expenses, profits and losses over a year or particular period of

time of a Project
 Estado de Resultados: Refleja los resultados de la operación de una

compañía en términos de ingresos, gastos, ganancias y pérdidas

durante un año o un periodo de tiempo particular de un proyecto

 Management: Responsible for day to day business management. Need

information on financial situation of business, current and expected situation

in the future
 Administración: Responsable de la gestión empresarial diaria.

Necesita información sobre la situación financiera de las empresas,

es decir, la situación actual y la esperada en el futuro

 Price: In general, it’s the value given in Exchange for transfer of ownership

as it’s the essence of Commercial transactions. Three main parties take part

in the process: the buyer, the seller and the competition

 Precio: En general, es el valor otorgado a cambio de la transferencia

de propiedad, ya que es la esencia de las transacciones comerciales.

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 Allí, los principales participantes participan en el proceso: El

comprador, el vendedor y la competencia

 Public: Businesses are part of the public. They contribute to local economy,

employment, usage of local resources and environmental preservation.

Information here is used to evaluate such contribution

 Publico: Las empresas son parte del público. Contribuyen en la

economía local, el empleo, el uso de los recursos locales y la

preservación del medio ambiente. La información aquí se usa para

evaluar dicha contribución

 Sales Budget: Is the first input a company needs to estimate incomes, costs,

expenses and generally, all the elements that make up the financial

statements
 Presupuesto de Ventas: Es la primera entrada que una empresa

necesita para estimar los ingresos, costos, gastos y en general,

todos los elementos que componen los estados financieros

 Sales Forecasting: Is also a procedure a lot companies use to set their

goals and organize their operating plans

 Pronóstico de Ventas: También es un procedimiento que utilizan

muchas empresas para establecer sus objetivos y organizan sus

planes operativos
 Share holder: Use information to assess performance of the management.
 Accionistas: Utilizan información para evaluar el rendimiento de la

gestión
 Taxation authorities: Use information for assessment of taxes, including

sales tax
 Autoridades Fiscales: Utilizan información para la evaluación de

impuestos, incluido el impuesto de ventas

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  Trade partners: Suppliers selling goods need information on security of their

sales and payments. Customers buying goods need information on security

and stability of their purchases

 Socios Comerciales: Los proveedores que venden bienes necesitan

información sobre la seguridad de sus ventas y pagos. Los clientes

que compran productos necesitan información sobre seguridad y

estabilidad de sus compras

3. En la sección “Let’s write”, organice las palabras y agréguelas en las oraciones

incompletas. Escriba en el documento las palabras organizadas y pegue la captura

de pantalla donde se indique que termino el ejercicio exitosamente.

1. Financial statement

2. Sales Forecasting

3. Price

4. Sales Budget

5. Financial Indicator

1. Price is the first and more relevant component of the classic “4 Ps” of

marketing.

2. Sales budget is the first input a company needs to estimate incomes, costs,

expenses and generally, all the elements that make un the financial statements. Of

the classic “4 Ps” of marketing.

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3. Financial statement provides information on a business current financial

situation, performance and changes in its financial position to a wide range of

users, in order to support and guide management decision-making.

4. Sales Forecasting are used by administrators or project stakeholders to

interpret and evaluate financial performance.

5. Financial Indicator is a procedure a lot of companies use to set their goals and

organize their operation plans.

4. En la sección “Vocabulary”, escuche cuidadosamente cada definición. Luego,

escoja la mejor opción que defina dicho concepto. Puede escuchar el audio hasta

tres veces. Al finalizar, tome una captura de pantalla con los ejercicios

correctamente desarrollados y agréguelos al documento.

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5. Basado en la información contenida en el objeto de aprendizaje “Sales forecast

and financial indicators”, elabore un dialogo cuyo tema sea una reunión de los

directivos de una empresa planean el informe de presupuesto. El dialogo debe

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tener por lo menos tres personajes y cada personaje debe tener por lo menos 7

intervenciones.

 Mr. Olaya: Good morning, Mr. Ramirez and Mrs. Sanchez, today in our

meeting we are going to plan the sales budget report of our company.
 Mr. Ramirez: Good morning, Mr. Olaya, if we are going to do it since

we have two weeks to complete it and deliver it.

 Mrs. Sanchez: how is the sales budget report prepared?
 Mr. Olaya: The first thing we must do is to know that it is a sales budget.
 Mr. Ramirez: Yes, a sales budget is the first entry that the company

needs to estimate the income, expenses, costs and in general all the

elements that make up the company's financial statements.

 Mrs. Sanchez: So, this document is vital as it will guide our company to

make precise decisions about marketing strategies, sales monitoring.

 Mr. Olaya: If the price also influences, since it is the essence of the

company's commercial transactions.

 Mr. Ramirez: The buyers, the seller and the competition in the price

also influence.
 Mrs. Sanchez: So, we need to analyze the proposals of other competitors,

we must also ask ourselves whether the price chosen by the clients will pay

for it or not.
 Mr. Olaya: We must make the budget in account to expenses such as

posters, sale price per box, individual.

 Mr. Ramirez: Yes, we must also keep a financial statement such as

balance sheet, income statement and statement of cash flow.

 Mrs. Sanchez: So, what I understand the objective of the financial

statements is to provide information about the current financial position of a

company, the performance and the changes they have.

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 Mr. Olaya: Yes, we must also look at the fact that shareholders,

administrators, business partners, creditors, tax authorities and financial

analysts and the public have a lot to do with our budget.

 Mr. Ramirez: As we know the indicators of financial performance is

grouped into: use, profitability, liquidity, you can use several programs

to create and analyze financial statements.

 Mrs. Sanchez: How we review the profitability and success of our business

depends on how wisely we plan all the activities of our company.

 Mr. Olaya: Yes, we also remember that the sales budget is essential for all

companies, even for the smallest companies, because it is the basis for

making accurate financial decisions and a good planning process.

 Mr. Ramirez: Since we finished analyzing how the sales budget is

made, now we can discuss it with the other members of the company.
 Mrs. Sanchez: Yes, gentlemen thank you for all the information, we can now

make our report and present it.

 Mr. Olaya: Thank you for coming to the meeting, gentlemen.
 Mr. Ramirez: You're welcome gentlemen, it was a very lucrative

meeting

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