Análisis del impacto inflacionario en los costos, gastos y su incidencia en los estados presupuestados de la empresa industrial.

Abstract

In our country the inflationary index suffers positive and negative changes in such a way that a stable economy is not maintained. The budget is essential within organizations because it is an instrument that helps in the control of activities that must be managed in each area to achieve the goals and objectives that the company has planned. The purpose of the complex case is to determine the inflationary index that was presented in the costs and expenses caused losses or profits to the company. The main objective is to demonstrate the variation that is made in the budget of costs and expenses through the application of the current inflation index for the correct decision making. Strategic planning is important in industrial companies because it is a tool of action, which allows to correct anomalies that may arise and give the best solutions. It also serves as a support in the correct and efficient decision making in the fulfillment of the objectives of the company. Methodologically, a descriptive method was applied that allows the development of the exercise and the mathematical method to make budgetary projections, in the documentary the revision, selection of scientific journals and books was applied. The results of the case, it was presented that the company obtained negative results in cost and expense budgets due to external economic factors, however, has generated utility for the organization. Industrial companies should consider strategic planning that helps optimize resources.