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El control presupuestario consiste en comparar los datos reales con la previsión y corregir las desviaciones a tiempo, antes de que un sobrecoste puntual se convierta en una sorpresa al cierre. No basta con validar un presupuesto en enero y archivarlo: hay que seguirlo mes a mes, implicar a contabilidad y a los responsables de cada partida, y revisarlo cuando cambia el contexto. 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Un presupuesto aprobado cuando el año ya está en marcha llega tarde para orientar las decisiones de los primeros meses.",{"type":53,"attrs":188,"content":190},{"textAlign":55,"key":189},"p-7",[191],{"text":192,"type":60},"Una opción práctica es construir la previsión en el tramo final del ejercicio en curso, cuando ya dispones de los datos reales de los primeros 7 a 9 meses del año. Esos meses te dan una base fiable sobre ventas, costes fijos y estacionalidad, en lugar de partir de cero.",{"type":53,"attrs":194,"content":196},{"textAlign":55,"key":195},"p-8",[197],{"text":198,"type":60},"Por ejemplo, si tu ejercicio termina en diciembre, podrías preparar la previsión del año siguiente en septiembre, cuando ya conoces la ejecución real de enero a septiembre. Con esos 9 meses cerrados puedes proyectar el último trimestre y ajustar las partidas del próximo año sobre cifras verificadas, no sobre supuestos.",{"type":126,"attrs":200,"content":201},{"level":128,"textAlign":55},[202],{"text":203,"type":60},"Usa el presupuesto en los cierres contables mensuales",{"type":53,"attrs":205,"content":206},{"textAlign":55,"key":56},[207,209,215],{"text":208,"type":60},"El presupuesto resulta más útil para controlar el gasto cuando lo comparas con la realidad en cada cierre mensual. Implica al equipo de contabilidad para",{"text":210,"type":60,"marks":211}," controlar los gastos",[212],{"type":119,"attrs":213},{"href":214,"uuid":55,"anchor":55,"target":122,"linktype":41},"https://www.spendesk.com/es/blog/gestion-de-gastos/",{"text":216,"type":60}," y registra los gastos devengados en el periodo correspondiente, de modo que cada mes refleje el gasto real de cada partida y no el momento en que llega la factura.",{"type":53,"attrs":218,"content":219},{"textAlign":55,"key":140},[220],{"text":221,"type":60},"El registro de los gastos devengados evita que un mes parezca barato solo porque la factura aún no ha entrado. Al imputar el gasto al periodo en que se consume, la comparación entre datos reales y previsión se vuelve más precisa y coherente mes a mes.",{"type":53,"attrs":223,"content":224},{"textAlign":55,"key":148},[225],{"text":226,"type":60},"Piensa en una partida de marketing con un gasto no lineal: 120.000 € anuales concentrados en dos campañas. 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Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":53,"attrs":2161,"content":2162},{"textAlign":55},[2163,2167,2168],{"text":2164,"type":60,"marks":2165},"Para los equipos financieros",[2166],{"type":268},{"type":1997},{"text":2169,"type":60},"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":53,"attrs":2171,"content":2172},{"textAlign":55},[2173],{"text":2174,"type":60},"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. 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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":2273,"title":2274,"component":560,"description":2275},"1a4d5fa3-1a2c-46db-9753-5b06b16eb2db","¿Cada cuánto se deben revisar las desviaciones presupuestarias?",{"type":50,"content":2276},[2277],{"type":53,"attrs":2278,"content":2279},{"textAlign":55},[2280],{"text":2281,"type":60},"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":2283,"title":2284,"component":560,"description":2285},"0af364b4-f6f3-4b26-add0-9cf50895adc0","¿Cuál es el umbral de materialidad habitual para investigar una desviación?",{"type":50,"content":2286},[2287],{"type":53,"attrs":2288,"content":2289},{"textAlign":55},[2290],{"text":2291,"type":60},"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":2293,"title":2294,"component":560,"description":2295},"a9112f9e-e1bf-4248-b0e6-22f1fd414e49","¿Cuál es la diferencia entre un presupuesto estático y uno flexible?",{"type":50,"content":2296},[2297],{"type":53,"attrs":2298,"content":2299},{"textAlign":55},[2300],{"text":2301,"type":60},"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":2303,"title":2304,"component":560,"description":2305},"b5b33f3d-1f8c-4588-b4fc-57add53c3784","¿Cómo puede ayudar Spendesk a controlar las desviaciones presupuestarias?",{"type":50,"content":2306},[2307],{"type":53,"attrs":2308,"content":2309},{"textAlign":55},[2310],{"text":2311,"type":60},"Spendesk permite centralizar presupuestos, pagos con tarjeta, solicitudes, notas de gastos y facturas, con seguimiento en tiempo real según la configuración de la empresa. 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Si la empresa tiene mucha actividad o atraviesa una etapa de tensión de liquidez, puede ser útil actualizarlo con mayor frecuencia.",{"_uid":2412,"title":2413,"component":560,"description":2414},"9c422bb1-6acc-4fe8-848f-e265e7affaa5","¿Qué diferencia hay entre un presupuesto de tesorería y un seguimiento de caja?",{"type":50,"content":2415},[2416],{"type":53,"attrs":2417,"content":2418},{"textAlign":55},[2419],{"text":2420,"type":60},"El presupuesto muestra los cobros y pagos previstos. El seguimiento incorpora los movimientos reales, compara ambos datos y explica las desviaciones.",{"_uid":2422,"title":2423,"component":560,"description":2424},"0fea39f0-0c4f-41db-a576-9135682e51f3","¿Cómo se incluye el IVA en un presupuesto de tesorería?",{"type":50,"content":2425},[2426],{"type":53,"attrs":2427,"content":2428},{"textAlign":55},[2429],{"text":2430,"type":60},"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":2432,"title":2433,"component":560,"description":2434},"256ee792-6f3d-491e-bd8d-157ceb66a51f","¿Qué herramientas pueden ayudar a gestionar el flujo de caja?",{"type":50,"content":2435},[2436],{"type":53,"attrs":2437,"content":2438},{"textAlign":55},[2439],{"text":2440,"type":60},"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":2442,"title":2443,"component":560,"description":2444},"c291cd54-fb0f-40b3-a0bf-f369443c4354","¿Cómo ayuda Spendesk a gestionar el flujo de caja?",{"type":50,"content":2445},[2446],{"type":53,"attrs":2447,"content":2448},{"textAlign":55},[2449],{"text":2450,"type":60},"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. 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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":2542,"title":2543,"component":560,"description":2544},"b551ef4c-1e3a-48bf-8fc1-ebbc731b8e9d","¿Es suficiente una hoja de cálculo para el control de costes?",{"type":50,"content":2545},[2546],{"type":53,"attrs":2547,"content":2548},{"textAlign":55},[2549],{"text":2550,"type":60},"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. 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de marketing: cómo planificar y gestionar tus","2023-06-08 00:00",[3001],{"_uid":3002,"type":33,"asset":3003,"shadow":24,"caption":33,"overlay":3005,"component":541},"c58947fe-e6b6-4f58-8748-2366db24f022",{"id":2994,"alt":33,"name":33,"focus":33,"title":33,"source":33,"filename":2995,"copyright":33,"fieldtype":38,"meta_data":3004,"is_external_url":24},{},[],"Aprende qué es un presupuesto de marketing y cómo planificar y gestionar sus gastos. Automatizar los procesos con la herramienta adecuada facilitará la labor.",[],[3009],{"_uid":3010,"items":3011,"heading":3072,"component":641},"2483b81c-cad3-4ff9-af19-e82e31577ef2",[3012,3022,3032,3042,3052,3062],{"_uid":3013,"title":3014,"component":560,"description":3015},"abb0b8b1-74ee-4c1a-b26c-d03b1ddc9103","¿Cómo calcular el presupuesto de marketing para mi empresa?",{"type":50,"content":3016},[3017],{"type":53,"attrs":3018,"content":3019},{"textAlign":55},[3020],{"text":3021,"type":60},"Parte de tus ingresos anuales y de tus objetivos. Como referencia orientativa, las startups pueden destinar inicialmente entre el 12% y el 20% de sus ingresos al marketing y reducir ese porcentaje hasta situarlo entre el 6% y el 12% cuando las ventas empiezan a despegar. Define después las partidas, personal, herramientas y campañas, y ajusta el importe a tu plan de marketing.",{"_uid":3023,"title":3024,"component":560,"description":3025},"62b6b8c5-4f89-4d5f-8004-cef614b0f403","¿Cómo asignar el presupuesto entre los diferentes canales de marketing?",{"type":50,"content":3026},[3027],{"type":53,"attrs":3028,"content":3029},{"textAlign":55},[3030],{"text":3031,"type":60},"Reparte el importe por canal en función de su peso en tus objetivos y revísalo a lo largo del año. Asigna un presupuesto mensual a los canales de pago, como las redes sociales o Google Ads, reserva una partida para la creación de contenido y deja margen para oportunidades puntuales.",{"_uid":3033,"title":3034,"component":560,"description":3035},"23072d9d-034a-41d2-a9a9-9981dc1790eb","¿Cómo controlar que el presupuesto de marketing se utiliza según lo previsto?",{"type":50,"content":3036},[3037],{"type":53,"attrs":3038,"content":3039},{"textAlign":55},[3040],{"text":3041,"type":60},"Centraliza todos los gastos de marketing en un único lugar y asigna tarjetas con límites individuales que registren cada pago en tiempo real. Así, el equipo de contabilidad puede identificar el origen de cada gasto, evitar pagos duplicados y detectar desviaciones antes del cierre de mes, en lugar de descubrirlas después.",{"_uid":3043,"title":3044,"component":560,"description":3045},"1b953f96-7f3c-489a-8591-9300bb76fe4a","¿Cómo medir el ROI del presupuesto de marketing?",{"type":50,"content":3046},[3047],{"type":53,"attrs":3048,"content":3049},{"textAlign":55},[3050],{"text":3051,"type":60},"Asigna cada gasto a una campaña y compáralo con los resultados que genera para calcular el coste por adquisición y el retorno de cada canal. Hacer este seguimiento de forma continua, y no solo al final del ejercicio, permite reasignar el presupuesto hacia lo que mejor funciona.",{"_uid":3053,"title":3054,"component":560,"description":3055},"495a370f-f185-4d04-81d5-035043739b6b","¿Cómo justificar el presupuesto de marketing ante la dirección?",{"type":50,"content":3056},[3057],{"type":53,"attrs":3058,"content":3059},{"textAlign":55},[3060],{"text":3061,"type":60},"Preséntalo vinculando cada partida a un objetivo de negocio y a una referencia de mercado. Por ejemplo, puedes explicar que la inversión propuesta se mantiene dentro del intervalo del 6% al 12% citado por Baremetrics para las empresas cuyas ventas empiezan a despegar. Acompáñalo del retorno esperado por canal y de datos de gasto reales de periodos anteriores para respaldar la cifra.",{"_uid":3063,"title":3064,"component":560,"description":3065},"930b0e64-a4a4-438e-971b-28a31a111036","¿Cómo revisar el presupuesto de marketing cuando cambian los objetivos de la empresa?",{"type":50,"content":3066},[3067],{"type":53,"attrs":3068,"content":3069},{"textAlign":55},[3070],{"text":3071,"type":60},"Trata el presupuesto como un documento vivo: cuando cambien los objetivos o la época del año, reasigna las partidas a las campañas prioritarias en lugar de mantener el reparto inicial. Hacer un seguimiento del gasto en tiempo real facilita ajustar los importes sin perder el control.",[3073],{"cta":3074,"_uid":3075,"title":3076,"eyebrow":3082,"subtitle":3087,"component":126,"textAlign":33,"flexibleSection":3092,"sectionSettings":3093,"displaySeparator":24,"breakLineOnMobile":24,"subtitleLeftBorder":24,"customTitleFontSize":33},[],"29e9af5f-7fcd-4082-ac51-d6a43c3f3e10",{"type":50,"content":3077},[3078],{"type":126,"attrs":3079,"content":3080},{"level":128,"textAlign":55},[3081],{"text":628,"type":60},{"type":50,"content":3083},[3084],{"type":53,"attrs":3085,"content":3086},{"textAlign":55},[],{"type":50,"content":3088},[3089],{"type":53,"attrs":3090,"content":3091},{"textAlign":55},[],[],[],"presupuesto-de-marketing","es/blog/presupuesto-de-marketing",550,[],"fba3c81c-6a1e-46c6-a0c7-f03261388967","2023-06-08T09:37:29.230Z",[],"blog/presupuesto-de-marketing",[3103,3104,3105],{"path":3101,"name":55,"lang":73,"published":55},{"path":3101,"name":55,"lang":75,"published":55},{"path":3101,"name":55,"lang":68,"published":55},[3107,3108,3109,3110],["Reactive",2215],["Reactive",2962],["Reactive",2346],["Reactive",2485],1791304022162]