En el presente informe se realizo un diagnostico a la compañía Distribuidora Spai Sons del eje cafetero donde se encontró la necesidad de realizar un manual de presupuestos y aplicarlo a la misma para obtener definidas las ...

The current civil construction market requires completely planned works, which involves well-designed cost forecasting and management, which makes budgeting a very important tool. The disparity between initial and final ...

To study the economic feasibility of a project, conducting a budget consistent with the fundamental reality is, a poorly prepared budget can compromise the overall planning of a work. A budget must be for more is always ...

This paper has the intention to disclose the importance of the treatment of costs in the public sector, making known the necessity to analyze in depth and to think on the importance of its correct use, in order of satisfying ...

Incluye costos de: Personal, básicos de operación, servicios generales, equipo mobiliario, presupuesto. costos de programas, proyectos.

The main contribution of this paper is to discuss the implications of a ‘soft’ budget constraint on optimal transit fares and subsidies. We find that the e↵ect of productive ine"ciencies on optimal fares and subsidy levels ...

EBC's alleged high cost has been used as one of the arguments supporting the option to privatize the company. This article aims to assess whether this cost is really high based on EBC's historical budget and on a comparison ...

Abstract Background Obesity can be considered a global public health problem that affects virtually all countries worldwide and results in greater use of healthcare services ...

Civil construction is an economically active sector that is always evolving, with new materials and technics that are developing constantly. All of these options available in the market generate a competitiveness, so there ...

With the need to seek new methods of control, budgeting and supervision of works in Brazil, where we need efficient ways to reduce the increasing costs, this work presents a case study in a finishing company in construction, ...