Elaboración de los costos de producción y ventas presupuestados para la empresa de juguetes El Diablito.

Abstract

The budgeted costs of production and sales is important for economic and productive activities that are in the company, where is the investment budgets and costs calculations that will be destined to the manufacture of a given product, is also a key element for the making of management decisions since they involve other activities carried out in the organization including planning, control and strategies, production costs and budgeted sales are of vital importance for the organizations, since these help to have a picture clear about the investments that will be performed to produce a product, and thus at the same time is this information held an annual budget of amounts of sales which is PEAR perform during a certain period. Budgeted production and sales costs will help companies to provide information to determine the costs of production and sales, and to determine the generated profit or loss of the cycle. Budgeted sales is the projection in terms of financial and physical quantities of products that the company expects to sell in the budget exercise, the same as in the determination of prices for each of the products. Strategic objective account, prices and costs of marketing and production, as well as the planning of the marketing of the manufactured products should be taken for budgeted sales planning.