Determinación del presupuesto de costos indirectos de fabricación de la imprenta artes gráficas El Oro.

Abstract

Currently, several companies engaged in the production and production of products use the budget as a means or instrument to help meet the goals set, however to achieve its purpose should be used to develop the budget of indirect costs of manufacturing, where the cost is the main vestige for the optimization of resources and the reduction of expenses. We must mention that the present research work has the purpose of determining the budget of indirect manufacturing costs of the graphic printing press El Oro, through the analysis, evaluation and data collection in an organized and synchronized manner. In the first phase we will know the different conceptualizations that allow readers to understand with greater clarity and ease the technical words used within the investigated topic; where the descriptive method was applied and the interview was used as a technique for gathering information, in addition to working on previously acquired quantitative data. The results obtained show the positive and negative effects that can be produced when proposing an assumption, however the possible solutions for the decision making must be considered looking for efficiently and effectively, favorable results for the growth and productivity of the organization. The main objective of this research is to analyze the feasibility of the budget of indirect manufacturing costs in a given period, through the application of theoretical and practical knowledge.