Programa de producción correspondiente al año 2022 para la empresa vino Don César.

Abstract

The budget is a necessary tool for the correct performance of companies and their prosperity in the market, which is why its preparation comprises a series of orderly steps in which the needs of each of the organizations that put it into practice are analyzed, either through information from past periods or present information focused on the future. It is the production program of the company one of the main links of the budget and is conceptualized as the quantity of units to be manufactured using optimally the resources of the organization (Hernández Rodríguez , Lora Freyre, Moreno García, Parra Pérez, & Fajardo Alcolea, 2017). This degree work contains a theoretical framework on the concepts that are required to know prior to the development of the production program of the company "VINO DON CESAR" through the respective bibliographic sources, the same that allow the reader to know other authors who have developed similar topics and deepen the information if desired (Leclercq, 2019). Clarifying the useful notions to know, the reagent is presented with the development of the production program, expressing the problems that can be externalized during the elaboration and execution of the budget and the method to be used to carry it out.