El presupuesto como herramienta de gestión, dentro del marco de los costos agropecuarios. caso “APROAP”, cantón Riobamba, provincia Chimborazo

Abstract

This research proposes the establishment of budget as a management tool within the framework of agricultural costs for the improvement of the administrative and financial structure of the Association of Agricultural Producers of Puculpala (APROAP) located in Riobamba canton, province of Chimborazo. For this study, the observation technique was applied through visits to the facilities, an interview applied to the president and treasurer of the association; plus a survey applied to 31 associates of APROAP. This application contributed to detect several shortcomings during the management of economic resources, as the association lacks the conditions to establish its future income and expenses, and correctly establish the costs and expenses of its operations, and sales price of products in a technical way, due to a poor academic education and budgetary accounting culture of its associates. Starting from these results, the budget model was designed, establishing the sales price of products by the absorbent method, the use of cost sheets and an agricultural calendar as a guide for the cultural activities of the association. In this way, it is considered necessary that administrators make use of this research proposal in such a way that the budget becomes an appropriate management tool for the right use of resources and assertive and timely decision-making processes.