Análisis de presupuesto considerando los costos a incurrir en la producción en la procesadora de embutidos salchicha lojana.

Abstract

The budget is a tool with which the financial resources of the companies are planned and controlled in an orderly and organized manner, which will be used to cover the costs and expenses of the different departments, in addition to the specific allocation for the production area in a certain period. With a correct budget, an optimal production will be obtained in the established time in an efficient way. The methodology to be used for this research is quantitative and bibliographic based on scientific articles and similar works in order to obtain a real result, which contributes to the company. With the elaboration of the projections of costs and expenses for a certain production, the expenses of the raw material, labor, costs and direct and indirect expenses that intervene are obtained, as well as the hours of work that are required for the production in that time. certain.