Presupuesto de producción y compras como herramientas de planificación y producción.

Abstract

The objective of this work is to determine the budgets for the production and purchase of materials for the company Chaide and Chaide, for the production of viscoelastic mattresses, springs and foams, through the application of budgeting techniques. The methodology used to carry out the sales, production, raw material and purchasing budget of the Chaide and Chaide Company. In conclusion, the raw material requirement and production budgets are necessary to control production costs, allowing a controlled purchase of raw material to be made, avoiding overproduction and the raw material being bought in excess or there is a shortage of raw material that makes it impossible to produce the product for sale.