Elaboración de los presupuestos generales y estado de resultados en la empresa industrial "xx" en sus operaciones trimestrales.

Abstract

In the present work a budget for an industrial company was analyzed and elaborated, since it is necessary that every organization has the knowledge of its material and financial resources; In addition, the importance of this process will be established, the characteristics and fundamental bases that are necessary to carry out an optimal budget management will be known. The methodology used for the development of the case study focused on a period of three months, for which the budgets of sales, production, raw material requirements, labor, indirect manufacturing costs, and expenses were developed, administrative and sales, and the income statement. So that these processes allow us to visualize the profit and loss statements within the manufacturing and production process, by helping the directors of the entity in making decisions that allow them to seek benefits for the company.