Presupuesto vs. Real: Cómo encontrar y analizar las desviaciones

Understanding and managing your money is important in both business and personal life. One useful tool for this is budget vs actual analysis. In this guide we explain what budget vs actual means for a business, how to calculate budget variance, the types of variance you will run into, what to do when your plan and your results don’t match up, and the reports that pair well with a budget. We also hand you a free Budget vs actual template from Sheetgo: one Google Sheets file you copy to your own Drive, with no Sheetgo account needed. Plus, we’ll keep it simple and give you practical advice without using confusing words.

¿Qué es el presupuesto frente a la realidad?

Budget vs actual is a straightforward financial analysis method that helps you compare what you planned (the budget) with what actually happened (the actuals). The gap between the two is called the variance, and it’s what turns a budget from a wish list into a management tool.

Get the free Budget vs actual template

¿Cómo calcular la desviación presupuestaria?

Paso 1: Collect your data

Put your budgeted figures and your actual figures side by side in a spreadsheet, split into income and expenses. Use the same category names on both sides, otherwise you have nothing to compare.

Paso 2: Use the variance formula

Variance = actual amount − budgeted amount. Work it out line by line, not just on the bottom line: a total that looks healthy often hides one category that is badly off. It also helps to express the gap as a percentage of the budgeted figure, so a $500 miss on a $1,000 line doesn’t get lost next to a $500 miss on a $50,000 one.

Paso 3: Read the sign in context

The same arithmetic means opposite things on either side of the sheet. On income, an actual figure above budget is favorable. On expenses, an actual figure above budget is unfavorable. So label every line favorable or unfavorable before you draw any conclusion from it.

In the free template further down this page, the Análisis presupuestario, Análisis de ingresos y Análisis de gastos tabs run this comparison for you: forecast next to actual, with the under/over amount and the variation %.

¿Cuáles son los tipos de desviaciones presupuestarias?

Las desviaciones presupuestarias pueden agruparse en tres tipos:

Favorable (good news) variance:

Occurs when actual revenues are higher than budgeted, or actual expenses are lower than budgeted.

Unfavorable (not-so-good) variance:

Happens when actual revenues fall short of budgeted amounts, or actual expenses exceed the budgeted figures.

Revenue variance:

This focuses on the difference between what you expected to earn and what you actually earned. It’s worth keeping it separate from the cost side, because the two are usually driven by completely different things: the template gives each its own tab.

¿Qué hacer cuando el presupuesto y los datos reales no coinciden?

Corregir las diferencias entre el presupuesto y la realidad implica:

• Mirar de cerca: Examina cada elemento para averiguar de dónde procede la diferencia.
• Ajustar los planes de futuro: Utiliza lo que aprendas para que tus futuros presupuestos sean más precisos.
• Implantar controles: Para evitar desviaciones significativas en el futuro, aplique mejores controles financieros y sistemas de supervisión.

Ejemplo: Si los gastos de marketing superan el presupuesto, profundice en campañas concretas, evaluando su éxito y los costes imprevistos que hayan contribuido a la variación. Ajuste los presupuestos futuros para tener en cuenta el impacto de la campaña exitosa. Refuerce los controles en el departamento de marketing estableciendo límites de gasto, exigiendo la aprobación previa de los grandes gastos y aumentando la transparencia de los procesos financieros. Este enfoque proactivo no sólo resuelve los problemas inmediatos, sino que refuerza el marco financiero frente a posibles desviaciones en el futuro.

Informes que complementan los presupuestos frente a los datos reales

Aumente la potencia de su análisis presupuestario frente al real con estos informes adicionales:

• Estado de tesorería
  This shows how much money is actually available to your business, month by month. That guide comes with its own free Google Sheets template.
• Cuenta de resultados
  A detailed overview of how well your business is doing financially over a period. That guide comes with its own free Google Sheets template too.

Plantilla gratuita de presupuesto vs real de Sheetgo

To make budgeting easier, Sheetgo publishes a free Budget vs actual template for Google Sheets. It’s a single spreadsheet file: you copy it to your own Drive and it’s yours to edit. Nothing to connect, nothing to set up, and no Sheetgo account needed.

Here’s what you get inside the file:

1. Entradas — set the year you want to analyze. The rest of the file keys off it.
2. Previsión de ingresos — the income you planned, one row per month and one column per income category. Rename the categories to match your own business.
3. Ingresos reales — the income that really came in, one row per invoice: client, invoice number, amount, date, category and notes.
4. Previsión de gastos — the same idea on the cost side: what you planned to spend.
5. Gastos reales — what you actually spent.
6. Análisis presupuestario — the headline comparison. Actual against expected operating profit, actual income against forecast, and actual expenses against budget, month by month plus year-to-date.
7. Análisis de ingresos — forecast next to actual for every income category and every month, with the under/over amount, the variation % and a year-end total.
8. Análisis de gastos — the same breakdown for your costs.

There’s also a Read me tab you can go back to whenever you need a reminder of how the file fits together.

How to get the Budget vs actual template

Click the button below, then click Haz una copia to save your own free Budget vs actual template in Google Sheets by Sheetgo.

Empezar

Step 1: Set the year you’re analyzing

Abra el Entradas tab and set Year to analyze to the year you’re reporting on. The analysis tabs use that year to lay out their monthly columns, so it’s worth getting right before you type anything else.

Step 2: Enter your budget in the Forecast tabs

Ir a Previsión de ingresos and fill in the income you expect, month by month. The column headers are your income categories, so rename them to whatever you actually sell. Then do the same in Previsión de gastos for the money you plan to spend. Together, these two tabs are the budget half of the comparison.

The file arrives with sample figures in it so you can see how everything behaves. Delete the sample rows before you start entering your own.

Step 3: Log what actually happened in the Actual tabs

Ingresos reales is a running log rather than a grid: one row per invoice, with the client, invoice number, amount, date and category. Gastos reales works the same way for money going out. Use the same category names you used in the Forecast tabs, otherwise the analysis has nothing to line your actuals up against.

Step 4: Read the headline variances in Budget Analysis

En Análisis presupuestario tab updates as you enter data. It puts your actual operating profit against the expected figure, your actual income against the forecast, and your actual expenses against the budget, for every month of the year plus a year-to-date column. This is the view to open first: it tells you which side of the business the problem is on.

Step 5: Drill into the detail

Once you know where the gap is, Análisis de ingresos shows you why. Every income category gets a forecast column and an actual column for each month, with the under/over amount, the variation % and a year-end total. Análisis de gastos does the same for your costs. This is where a variance stops being a number and turns into something you can act on: one client who paid late, one category you consistently underestimate.

That’s the whole loop: your plan in the Forecast tabs, reality in the Actual tabs, and the variances calculated for you in the Analysis tabs.

FAQs (Preguntas más frecuentes)

P: ¿Por qué es importante el análisis del presupuesto comparado con el real?
R: Te ayuda a ver lo bien que te va financieramente y te facilita decidir qué hacer a continuación.

P: ¿Con qué frecuencia debo hacer un análisis del presupuesto frente al real?
R: Es una buena idea comprobarlo cada mes o cada pocos meses, dependiendo de la frecuencia con la que quieras vigilar las cosas.

P: ¿Puedo utilizar el análisis del presupuesto frente al real para mis finanzas personales?
R: ¡Por supuesto! Puedes aplicar las mismas ideas para gestionar tus finanzas personales y ver adónde va tu dinero.

En resumen, comprender y analizar las diferencias entre tu presupuesto y los resultados reales es crucial para gestionar tus finanzas con eficacia. Esta entrada del blog te ha proporcionado información práctica, tanto si eres nuevo en el mundo de las hojas de cálculo como si tienes algo de experiencia. Utiliza estos conocimientos para tomar decisiones financieras informadas y alcanzar el éxito en tus esfuerzos financieros.

Preguntas más frecuentes