{"id":62987,"date":"2019-02-05T09:35:13","date_gmt":"2019-02-05T08:35:13","guid":{"rendered":"https:\/\/blog.euncet.com\/?p=62987"},"modified":"2024-07-05T10:37:46","modified_gmt":"2024-07-05T08:37:46","slug":"gestio-control-pressupostari","status":"publish","type":"post","link":"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/","title":{"rendered":"Per qu\u00e8 \u00e9s important una bona gesti\u00f3 del control pressupostari?"},"content":{"rendered":"<p><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">Moltes<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">empreses<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> no <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">nom\u00e9s<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> no <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">nom\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">realitzen<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">adequat<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> control <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">pressupostari<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">sin\u00f3<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> que ni tan <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">sols<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> preparen una correcta <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">planificaci\u00f3<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">. Solen <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">deixar<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">-se portar per la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">in\u00e8rcia<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> de la compra\/venda i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">nom\u00e9s<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> fan un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">recompte<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> global al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">tancament<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">l&#8217;any<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> o del trimestre. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">Tanmateix<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">l&#8217;<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">\u00e8xit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">d&#8217;una<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> empresa <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">nom\u00e9s<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> es <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">pot<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> garantir <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">planificant<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">accions<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">amb<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">antelaci\u00f3<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> i, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">posteriorment<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">mesurant<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">controlant<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\"> que es <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">compleix<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">amb<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">objectius<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW252554275 BCX0\">marcats<\/span><span class=\"NormalTextRun SCXW252554275 BCX0\">.<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdNDEX DE CONTINGUTS<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #222222;color:#222222\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #222222;color:#222222\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/#Que_es_la_planificacio_pressupostaria\" >Qu\u00e8 \u00e9s la planificaci\u00f3 pressupost\u00e0ria?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/#Que_es_el_control_pressupostari_i_com_es_duu_a_terme\" >Qu\u00e8 \u00e9s el control pressupostari i com es duu a terme?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/#ANALITZA_ELS_RESULTATS_REALS\" >ANALITZA ELS RESULTATS REALS\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/#COMPARA_ELS_RESULTATS_AMB_ELS_OBJECTIUS_MARCATS\" >COMPARA ELS RESULTATS AMB ELS OBJECTIUS MARCATS\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/#APLICA_LES_MESURES_CORRECTIVES_NECESSARIES\" >APLICA LES MESURES CORRECTIVES NECESS\u00c0RIES\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Que_es_la_planificacio_pressupostaria\"><\/span><span class=\"TextRun SCXW69016792 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\">Qu\u00e8<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span><span class=\"NormalTextRun SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\">planificaci\u00f3<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\">pressupost\u00e0ria<\/span><span class=\"NormalTextRun SCXW69016792 BCX0\" data-ccp-parastyle=\"heading 2\">?<\/span><\/span><span class=\"EOP SCXW69016792 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:300,&quot;335559739&quot;:150,&quot;335559740&quot;:540}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span class=\"TextRun SCXW48852197 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW48852197 BCX0\">Per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">comprendre<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">import\u00e0ncia<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> del control <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">pressupostari<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">hem<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">comen\u00e7ar<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">elaborant<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> un <\/span><\/span><a class=\"Hyperlink SCXW48852197 BCX0\" href=\"https:\/\/es.wikipedia.org\/wiki\/Presupuesto\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW48852197 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW48852197 BCX0\" data-ccp-charstyle=\"Hyperlink\">pressupost<\/span><\/span><\/a><span class=\"TextRun SCXW48852197 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW48852197 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">Aquest<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">ens<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">permetr\u00e0<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">com<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> a empresa, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">fixar<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">-nos <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">uns<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">objectius<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">econ\u00f2mics<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">. A <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">m\u00e9s<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">podem<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">veure<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">quins<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> recursos <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">tenim<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> disponibles i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">com<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">assignarem<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">. En definitiva, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> una <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">planificaci\u00f3<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">far\u00e0<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">assolir<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">nostres<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">fites<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">sigui<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">m\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">senzill<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">S&#8217;elabora<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\"> de la manera <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW48852197 BCX0\">seg\u00fcent<\/span><span class=\"NormalTextRun SCXW48852197 BCX0\">:<\/span><\/span><span class=\"EOP SCXW48852197 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Analitza els exercicis anteriors. Per tenir una idea real de la situaci\u00f3 actual hem d&#8217;analitzar quines han estat les nostres despeses en anys anteriors, ingressos, fonts de finan\u00e7ament.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">\u00c9s uns objectius a curt termini. Intenta que siguin metes realistes i que puguin mesurar-se amb facilitat. Un objectiu realista podria ser augmentar les vendes, o la rendibilitat, un 5% m\u00e9s respecte a l&#8217;any anterior.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Estableix l\u00edmits de despesa i intenta realitzar pron\u00f2stics de compra i venda, per anticipar-te a possibles incid\u00e8ncies. Planteja escenaris possibles: Per exemple, baixa demanda, qu\u00e8 est\u00e0 fent la compet\u00e8ncia, la teva capacitat de producci\u00f3&#8230; Pel que fa a les despeses, planifica quins s\u00f3n els fixos i pensa si pots reduir-les. Pots destinar una partida per a despeses inesperades que puguin sorgir.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Estructura el pressupost segons les \u00e0rees d&#8217;organitzaci\u00f3: Quina part del pressupost destinar\u00e0s a producci\u00f3, m\u00e0rqueting, log\u00edstica&#8230; D&#8217;aquesta manera, les persones que treballen en cadascuna de les \u00e0rees sabran quines fites han d&#8217;assolir i tindran clars els seus objectius.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Per tot aix\u00f2, un pressupost ben estructurat ens permetr\u00e0:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Open Sans\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Imatge real del punt en qu\u00e8 es troba l&#8217;empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"%1.\" data-font=\"Open Sans\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Augmentar la motivaci\u00f3 dels treballadors, cap a la consecuci\u00f3 dels objectius.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"%1.\" data-font=\"Open Sans\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Anticipar resultats i millorar el proc\u00e9s de presa de decisions.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"none\">Un cop elaborat el pressupost, ja podem centrar-nos en el control pressupostari.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Que_es_el_control_pressupostari_i_com_es_duu_a_terme\"><\/span><span class=\"TextRun SCXW35555664 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">Qu\u00e8<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span><span class=\"NormalTextRun SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\"> el control <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">pressupostari<\/span><span class=\"NormalTextRun SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">com<\/span><span class=\"NormalTextRun SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\"> es <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">duu<\/span><span class=\"NormalTextRun SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">terme<\/span><span class=\"NormalTextRun SCXW35555664 BCX0\" data-ccp-parastyle=\"heading 2\">?<\/span><\/span><span class=\"EOP SCXW35555664 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:300,&quot;335559739&quot;:150,&quot;335559740&quot;:540}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span class=\"TextRun SCXW165242992 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW165242992 BCX0\">El normal <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> que, al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">llarg<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">l&#8217;any<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, o al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">tancament<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">pressupost<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">apareguin<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">desviacions<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> que cal corregir o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">aprofitar<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">. Per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">aix\u00f2<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">important<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> portar un correcte control <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">pressupostari<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">Aix\u00f2<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, en definitiva, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">anar<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">mesurant<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">resultats<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">obtinguts<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">comparant<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">-los <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">amb<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">esperats<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">ens<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">hav\u00edem<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">marcat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">com<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">objectiu<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">. A <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">m\u00e9s<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">, si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">hem<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">elaborat<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">pressupost<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> de forma correcta, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">podrem<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">comprovar<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">quines<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">\u00e0rees<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> arriben a les metes i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">quines<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> no. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">Els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">passos<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">dur<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">terme<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\"> un correcte control <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">pressupostari<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">s\u00f3n<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW165242992 BCX0\">seg\u00fcents<\/span><span class=\"NormalTextRun SCXW165242992 BCX0\">:<\/span><\/span><span class=\"EOP SCXW165242992 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"ANALITZA_ELS_RESULTATS_REALS\"><\/span><span class=\"TextRun SCXW129169646 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW129169646 BCX0\" data-ccp-parastyle=\"heading 3\">ANALITZA ELS RESULTATS REALS<\/span><\/span><span class=\"EOP SCXW129169646 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:300,&quot;335559739&quot;:150,&quot;335559740&quot;:450}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span class=\"TextRun SCXW1748188 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW1748188 BCX0\">Quin <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW1748188 BCX0\">ha<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">estat<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">nivell<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> de despesa? I el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">d&#8217;ingressos<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">? Hi ha <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">hagut<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">despeses<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> i<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">mprevistes <\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">que no has <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">tingut<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">compte<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">? Quin <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW1748188 BCX0\">ha<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">estat<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">nivell<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">rendiment<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> de cada <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">departament<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">? Totes <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">aquestes<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">s\u00f3n<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> variables <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">reals<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> que has de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">recollir<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> en un informe al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">tancament<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">teu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">pressupost<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">Analitza<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> cada partida de forma <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">independent<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">obtenir<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">resultats<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">amb<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">major<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">nivell<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">detall<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW1748188 BCX0\">possible<\/span><span class=\"NormalTextRun SCXW1748188 BCX0\">.<\/span><\/span><span class=\"EOP SCXW1748188 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"COMPARA_ELS_RESULTATS_AMB_ELS_OBJECTIUS_MARCATS\"><\/span><span class=\"TextRun SCXW90128323 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW90128323 BCX0\" data-ccp-parastyle=\"heading 3\">COMPARA ELS RESULTATS AMB ELS OBJECTIUS MARCATS<\/span><\/span><span class=\"EOP SCXW90128323 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:300,&quot;335559739&quot;:150,&quot;335559740&quot;:450}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span class=\"TextRun SCXW28781862 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW28781862 BCX0\">Durant la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">planificaci\u00f3<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">pressupost\u00e0ria<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">, un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">dels<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">passos<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> era definir metes <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">realistes<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">. Un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">cop<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">obtinguts<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">resultats<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> en el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">pas<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> anterior, el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">seg\u00fcent<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> que has de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">fer<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> comparar-los <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">amb<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">marcadors<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">establerts<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">Comprova<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">els<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> has <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">assolit<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">superat<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">, o si, <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW28781862 BCX0\">per<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> contra, hi ha <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">hagut<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">desviacions<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">. Si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">passa<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">aix\u00f2<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">\u00faltim<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">, et toca <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">analitzar<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">d&#8217;on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">venen<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">desviacions<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">: hi <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW28781862 BCX0\">ha<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">hagut<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">baix<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">rendiment<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">? Un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">exc\u00e9s<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">despeses<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">? <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW28781862 BCX0\">Poques vendes?<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> O <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">potser<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> el preu de venda no <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">cobreix<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">necessitats<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">reals<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">fabricaci\u00f3<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">producte<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">? <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">Contestant<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">aquestes<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> preguntes, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">arribar\u00e0s<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">l&#8217;\u00faltim<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW28781862 BCX0\">pas<\/span><span class=\"NormalTextRun SCXW28781862 BCX0\">.<\/span><\/span><span class=\"EOP SCXW28781862 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"APLICA_LES_MESURES_CORRECTIVES_NECESSARIES\"><\/span><span class=\"TextRun SCXW266990072 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266990072 BCX0\" data-ccp-parastyle=\"heading 3\">APLICA LES MESURES CORRECTIVES NECESS\u00c0RIES<\/span><\/span><span class=\"EOP SCXW266990072 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:300,&quot;335559739&quot;:150,&quot;335559740&quot;:450}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span data-contrast=\"none\">Quan tens a la m\u00e0 les desviacions, has de prendre les mesures correctives convenients per al seg\u00fcent exercici. Potser passin per reduir costos, millorar el m\u00e0rqueting, optimitzar el rendiment o augmentar el PVP. Pensa en com has de fer una implementaci\u00f3 efectiva.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Com veieu, el control pressupostari ens permet no nom\u00e9s analitzar, sin\u00f3 millorar l&#8217;estructura financera de la nostra empresa, optimitzant els beneficis d&#8217;aquesta.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Si necessites aprendre a crear un pressupost efectiu, el millor \u00e9s que et formes amb el nostre postgrau en Control de Gesti\u00f3.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:-225,&quot;335559737&quot;:-225,&quot;335559738&quot;:0,&quot;335559739&quot;:338,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Moltes empreses no nom\u00e9s no nom\u00e9s realitzen un adequat control pressupostari, sin\u00f3 que ni tan sols preparen una correcta planificaci\u00f3. Solen deixar-se portar per la in\u00e8rcia de la compra\/venda i nom\u00e9s fan un recompte global al tancament de l&#8217;any o del trimestre. Tanmateix, l&#8217;\u00e8xit d&#8217;una empresa nom\u00e9s es pot garantir planificant accions amb antelaci\u00f3 i, [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":37971,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[455],"tags":[],"class_list":["post-62987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-operacions-scm-i-logistica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c9s important la gesti\u00f3 del control pressupostari? | Blog Euncet<\/title>\n<meta name=\"description\" content=\"El control pressupostari ens permet, juntament amb la planificaci\u00f3, obtenir els m\u00e0xims beneficis per la nostra empresa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.euncet.com\/blog\/ca\/gestio-control-pressupostari\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9s important la gesti\u00f3 del control pressupostari? 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