Aplicación de principios presupuestarios en la variación de los componentes del factor costo en la producción de pan de pascua.

Abstract

The constant economic, financial and political changes that occur in the country cause variations in the items that make up a master budget; Therefore, when preparing it, it is necessary to take into account the budgetary principles, which allow showing a result that is closest to the financial reality of the company, in other words, the principles are rules that must be applied at each stage of preparation of the budget to obtain a reliable result. The present work intends to analyze the application of the budgetary principles in the master budget and the variation of the elements of the cost of production of easter bread; for the development of this objective a methodology based on the explanatory descriptive method will be used, the first one will allow describing each applied principle in each budget elaboration process and with the second method it will be possible to analyze the budget obtained and its variations resulting from the elements of the production cost; resulting in the cost factor is important because it influences the determination of the price of the good or service and therefore the expected benefit, therefore each principle was applied in the most convenient way to achieve a timely result to the needs of the company.