Professional Documents
Culture Documents
Lecturas: Organizations (5 Ed.) - Pearson Education, Inc
Lecturas: Organizations (5 Ed.) - Pearson Education, Inc
Lecturas
Andrés Romero, M. (2013). Presupuesto de una organización sin fines de lucro.
https://www.academia.edu/16247980/El_Presupuesto_en_una_organizaci%C3%B3n_sin_fines_de_lucro
(https://www.academia.edu/16247980/El_Presupuesto_en_una_organizaci%C3%B3n_sin_fines_de_lucro)
(https://www.investopedia.com/articles/investing/102715/calculating-internal-rate-return-using-excel.asp)
objetivo (https://es.slideshare.net/hugoces/presupuestos-y-su-objetivo)
https://revistajuridica.uprrp.edu/wp-content/uploads/2016/06/85-Rev.-Jur.-UPR-819-2016.pdf
(https://revistajuridica.uprrp.edu/wp-content/uploads/2016/06/85-Rev.-Jur.-UPR-819-2016.pdf)
Copley, P. (2020). Essentials of Accounting for Governmental and No – for – Profit Organizations (14th ed.). McGraw-Hill Higher
Education.
Datar, S.M. & Rajan, M.V. (2018). Horngreen’s Cost Accounting a Managerial Emphasis, 16th Edition. Pearson.
Fernando, J. (2022). Internal Rate of Return (IRR) Rule: Definition and Example.
https://www.investopedia.com/terms/i/irr.asp#:~:text=The%20internal%20rate%20of%20return,a%20discounted
%20cash%20flow%20analysis.&text=It%20is%20the%20annual%20return%20that%20makes%20the%20NPV%20
equal%20to%20zero
(https://www.investopedia.com/terms/i/irr.asp#:~:text=The%20internal%20rate%20of%20return,a%20discounted%20cash%20
flow%20analysis.&text=It%20is%20the%20annual%20return%20that%20makes%20the%20NPV%20equal%20to%20zero)
Finkler, S., Calabrese, T., Purtell, R.; Smith, D. (2013). Financial Management for Public, Health, and Not-for-Profit
Organizations (5thed.). Pearson Education, Inc.
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 1/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
2019/Informacin%20General/PROCESO%20PRESUPUESTARIO.pdf)
Gonzales, M. (2021). Presupuesto. Qué es, importancia, elementos, características, tipos, componentes.
https://www.gestiopolis.com/presupuesto-que-es-importancia-elementos-tipos/
(https://www.gestiopolis.com/presupuesto-que-es-importancia-elementos-tipos/)
Jiambalvo, J. (2016). Managerial Accounting (6th ed.). Hoboken, NJ: John Wiley & Sons, Inc. ISBN: 978-1-119-15801-1
Juma'h., A. H. (2015). Introducción a la información contable, estimación y aplicación para la toma de decisiones (1ra ed.). S.
L. Editorial Área de Innovación y Desarrollo, Ed.
Kenton, W. (2020). Equivalent Annual Cost (EAC): What It Is, How It Works, Examples.
https://www.investopedia.com/terms/e/eac.asp (https://www.investopedia.com/terms/e/eac.asp)
https://ogp.pr.gov/SobreOGP/Pages/Ley-Org%C3%A1nica.aspx (https://ogp.pr.gov/SobreOGP/Pages/Ley-
Org%C3%A1nica.aspx)
Parrino, R., Kidwell, D., & Bate, T. (2015). Fundamentals of Corporate Finance (3rd ed.). Kendallville, IN: John Wiley and Sons,
Inc.
Ramirez, C.V. (s.f.). Los presupuestos sus objetivos e importancia. Revista Cultural UNILIBRE.
https://revistas.unilibre.edu.co/index.php/revista_cultural/article/download/3981/3350/
(https://revistas.unilibre.edu.co/index.php/revista_cultural/article/download/3981/3350/)
Titman, S., Keown, A., & Martin, J. (2018). Financial Management Principles and Applications. (13th ed). Pearson Education,
Inc.
Valentín, P. (s.f.). Administración financiera para Instituciones sin fines de lucro.
https://academic.uprm.edu/pvalentin/Clase4.pdf (https://academic.uprm.edu/pvalentin/Clase4.pdf)
Warren, C. S., Reeves, J. M. y Duchac, J. E. (2016). Contabilidad financiera. (14ta Ed.). Cengage Learning. ISBN:
9786075228167.
Multimedios
Proceso presupuestario
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 2/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
ACEP - Asesoría y Consultoría. (2020, 5 de junio). Lección 7: Proceso presupuestario. [Video]. YouTube.
https://www.youtube.com/watch?v=ywueDYGIn6E
Presupuesto de capital
Presupuesto de capital
https://www.youtube.com/watch?v=gHypX7PFFMk
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5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Andrews, E. (2020, June 9). Monthly Budgeting & Forecasting Model [Template Included]. [Video]. YouTube.
https://www.youtube.com/watch?v=yJcL4et-ClY&list=RDCMUCbFgE0E04jowgQwixRNqR9g&index=1
Collegefinance. (2012, June 29). Internal Rate of Reutrn Explained in Four Minutes. [Video]. YouTube.
https://www.youtube.com/watch?v=hzZLYRv-sXE
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 4/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Contabilidad y Auditoría. (2020, 25 de mayo). Objetivos del presupuesto empresarial. [Video]. YouTube.
https://www.youtube.com/watch?v=TO1nZTi-2a8
Qué es un presupuesto y cómo hacer uno | Todo lo que debes saber | Finanzas y contabilidad
Contador Contado. (2020, 13 de agosto). Qué es un presupuesto y cómo hacer uno | Todo lo que debes saber | Finanzas y
contabilidad. [Video]. YouTube. https://www.youtube.com/watch?v=T3jCJODvdjE
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 5/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Corporate Finance Institute. (2018, June 15). Master Budget, Capital Expenditure & Cash Budget | Types of Budget. [Video].
YouTube. https://www.youtube.com/watch?v=elS2jLPhlsw
EALDE Business School. (2019, 19 de septiembre). Metodologías para elaborar presupuestos y planes de inversión en
¿Qué es un presupuesto?
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 6/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
¿QUÉ es un PRESUPUESTO?
https://www.youtube.com/watch?v=1j0DkfXjngA
Edspira. (2013, September 17). Future Value of a Single Amount. [Video]. YouTube. https://www.youtube.com/watch?
v=PxTmRpIwKtU&list=RDQMfzbKDlS8uIs&index=1
Types of Budget
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 7/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Types of Budget
Femprendedores. (2020, 12 de abril). Valuación por flujos descontados, paso a paso (Método #1). [Video]. YouTube.
https://www.youtube.com/watch?v=sJ9xkIVS_nA
Types of Budget
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 8/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Types of Budget
Iken Edu. (2012, December 4). Types of Budget. [Video]. YouTube. https://www.youtube.com/watch?v=K0SOyuJ9ktE
Compound interest introduction | Interest and debt | Finance & Capital Markets
Khan Academy. (2013, September 28). Compound interest introduction | Interest and debt | Finance & Capital Markets | Khan
Introduction to present value | Interest and debt | Finance & Capital Markets
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 9/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Khan Academy. (2008, September 5). Introduction to present value | Interest and debt | Finance & Capital Markets | Khan
Proceso presupuestario
Proceso Presupuestario
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 10/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Laura RR. (2018, 26 de mayo). Proceso presupuestario y la junta de control fiscal. [Video]. YouTube.
https://www.youtube.com/watch?v=79ghFrWofUE
Discounted Cash Flow - How to Value a Stock Using Discounted Cash Flow (DCF) - DCF Calculation
Learn to Invest - Investors Grow. (2019, May 28). Discounted Cash Flow - How to Value a Stock Using Discounted Cash Flow
Presupuesto de capital
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 11/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Presupuesto de Capital
v=VR9KR97weSs
Naumi, M. (2016, March 12). An Introduction to Corporate Valuation Methods (Investopedia). [Video]. YouTube.
https://www.youtube.com/watch?v=IQE0B-E9-tI
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 12/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
Obi, P. (2018, September 22). Capital Budgeting Techniques – Excel. [Video]. YouTube. https://www.youtube.com/watch?
v=HUvXyenIII0
Capital Budgeting Techniques in English - NPV, IRR, Payback Period and PI, accounting
Pmtycoon. (2020, July 23). Capital Budgeting Techniques in English - NPV, IRR, Payback Period and PI, accounting. [Video].
YouTube. https://www.youtube.com/watch?v=CO8LDV2sO6M
Net Present Value. Project Valuation. IRR. Discounted cash flows. NPV. Formula and Explanation
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 13/16
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Tus Clases de Finanzas. (2020, February 25). Net Present Value. Project Valuation. IRR. Discounted cash flows. NPV. Formula
The Organic Chemistry Tutor. (2017, July 23). Simple Interest Formula. [Video]. YouTube. https://www.youtube.com/watch?
v=NCYNXkbTTUo
Ciclo presupuestario
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 14/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
7. Ciclo Presupuestario
UED - Capacitación y Transparencia Presupuestaria. (2017, 9 de marzo). 7. Ciclo presupuestario. [Video]. YouTube.
https://www.youtube.com/watch?v=LQAFAtmWDPs
Vega, R.A. (2016, 29 de abril). La importancia del presupuesto financiero en una empresa. [Video]. YouTube.
https://www.youtube.com/watch?v=yS3xY857QEU
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 15/16
5/3/24, 8:45 Módulo 3: Lecturas y multimedios : Financial Management in Public, SME's and Non-Profit Organizations_FINA708_OS001_MAINSPA…
3G School of Entrepreneurship. (2014, January 23). Budget concept and types. [Video]. YouTube.
https://www.youtube.com/watch?v=mkWQVJzbyRs
https://agmu.instructure.com/courses/27040/pages/modulo-3-lecturas-y-multimedios?module_item_id=1471176 16/16