Presupuesto de producción y su incidencia en la toma de decisiones de la empresa calzados Emill S.A.

Abstract

The application of budgets is very important for companies, therefore, in the present work, different types of budgets were carried out for the company Calzados Emill SA, which is dedicated to the production and commercialization of leather sandals. , in which the sales budget, production budget, requirement and purchase of raw materials were prepared, in the same way the importance of preparing this type of budgets is specified, which help to have a future knowledge of the activities productive, having a knowledge of future sales and the merchandise that will be required to carry out production. For the development of the practical case, budget schedules were used to prepare each of the budgets separated into four quarters that complete the one-year budget, which helps the efficient decision-making of the company, improving the productivity and efficiency of the activities.