El presupuesto de producción como una herramienta de apoyo para la reducción de costos en la empresa Fortecalza en el año 2016

Abstract

In Ecuador, the footwear industry, due to the development of technology and the promotion of new designs, shows great potential in the economy of the manufacturing industry. The company Fortecalza is dedicated to the production and marketing of sports footwear, it is determined that the company does not have a model of production budgets that allows establishing the actual cost of manufacturing the product. When calculations are done in an empirical way, there is not an adequate control in the elements of the cost, ignoring the exact value of raw material, labor and indirect manufacturing costs, giving unreliable results. Through direct observation and in-depth analysis, significant weaknesses within the organization are identified in relation to production planning. The adequate control of costs of production is transcendental whose purpose is to know its limitations, which will serve as support to the Management for effective decision-making and for the assessment of adequate levels of competitiveness. Thus, in this case analysis will be presented the implementation and design of a production budget model that allows you to analyze and plan adequately the treatment of production costs for the company Fortecalza, in addition this tool will serve to reduce costs improving the use of resources.