Análisis de la planificación de costos y gastos mediante un programa de desembolso de efectivo.

Abstract

The main objective of this research work is to analyze the planning of costs and expenses through a cash disbursement program of the company XYZ where it allows to visualize in a systematic way the deviations or failures that the company can commit at the time of the execution of a program, it is worth mentioning that the accounting areas can not make much mistake, having a good control of the costs allows a good administration and efficiency in the areas giving a growth to the company and also leads to the reduction of expenses. This will be done through a qualitative and bibliographic research. The project is based on the terms that go according to the theoretical framework such as planning in order to make good decisions in the company, giving way to the disbursement program for the payment of goods and services and give a good budget of income and expenses and to obtain the costs and expenses, finally, a case study will be presented evidencing everything said, raising a variation of costs and expenses during a variant period in the company. The results will show the projections of costs and expenses and their respective disbursement program and their respective analysis of the company XYZ, having as conclusions the fulfillment of the objective on the analysis of the planning of costs and expenses and their enhancement in the elaboration of a cash disbursement program.