Determinación del presupuesto de costo anual por producto y por etapa para la compañía lácteos Madrigal S.A.

Abstract

Business administration uses different tools provided by accounting which are very important to keep track and orderly control of the use and consumption of resources carried out by organizations; however, there is another application from forecasting that is also considered important because it allows determining through strategic planning the amount of resources needed to achieve a goal, especially for companies in the production sector. This research focuses on describing how the Direct Labor budget (MOD) is prepared, since the context of the case study suggests that a company dedicated to the manufacture of dairy products has information on its bimonthly production levels but does not know the amount of capital you will need for the entire year. The identified problem is defined through the research question: How does the accounting information of the MOD costs affect the preparation of the annual MOD budget?, to which the objective was to prepare the annual MOD budget by determining of a mathematical model for the classification of costs by stage and by product. The methodology used was descriptive, non-experimental, cross-sectional and quantitative in nature, and the information was collected using the documentary review technique. The results allowed to design a mathematical model, identify what information is needed and determine a procedure for the elaboration of the MOD budget