Presupuesto financiero como herramienta para la toma de decisiones en empresas de producción.

Abstract

The present case study reflects the conceptualization and financial calculations that serve as a decision-making tool because it contains relevant information. The objective is to detail the budget calculations in order to anticipate the results, 13 cells were made: The first comprises direct materials (MD) such as iron and paint, direct second-hand labor, machine operator and painters, third, indirect cost of manufacturing (CIF) such as depreciation of building and machinery, in addition to production salary plus insurance and basic services, fourth, variable manufacturing costs (CVF) comprising indirect labour and materials and supplies among others, fifth cell operational costs, sixth production costs (PC) incurred by direct inputs, indirect manufacturing costs (CIF) and variable manufacturing costs, seventh selling costs taking into account estimated final inventory and expected production in units, eighth cell: classification of costs and expenses involving cost elements: raw material (MP), direct labour (MOD) and indirect manufacturing costs and operational costs, the ninth table is the calculation of the unit selling price and the annual sales, tenth table are the projected annual sales, eleventh the budgeted profit and loss statement, twelfth the budgeted production cost statement, and finally the table of the calculation of the selling price.