Elaboración y análisis de presupuestos de producción, requerimiento y compras de materia prima de la fábrica nativos.

Abstract

The present work has been carried out with the purpose of elaborating and analyzing the different budgets for the "Nativos" factory; which is dedicated to the manufacture and marketing of leather goods. Likewise, it determined the importance of the formulation of each for companies; because, they allow to visualize the costs and sales that will be obtained to certain term. The methodology used for the execution of this research is based on the data obtained from the sales budgeted for the four quarters of the year, the unit costs of raw material and the initial inventory. In this way carry out the calculations of production, requirement and purchases of raw material. So let the business make certain decisions for the benefit of it.