Determinación de la posición de equilibrio en base a la planificación presupuestaria en organizaciones artesanales de derivados de cacao.

Abstract

The objective of this paper is to analyze the equilibrium position based on budgetary planning in artisanal organizations of cocoa derivatives, in order to comply with the statement it was necessary to self-educate with knowledge of scientific and accounting theory, using as a research technique the revision from bibliographical sources, such as scientific articles that treat different authors about situations similar to the case study; Within the theoretical review carried out on the different documents, it was possible to enrich the accounting knowledge about the budget that is constituted as a fundamental tool for all types of organizations, allowing to obtain the proposed objectives for the same, production costs with their respective classification, that in addition to costs, expenses are also incurred when preparing a product, that is why both costs and expenses must be managed effectively and efficiently; the elaboration of this work focuses on presenting technical knowledge with results in the financial statements allowing an analysis of them with methodologies proposed by researchers specialized in the business area and in scientific works serving as a great help to meet the objectives and obtain conclusions correct.