Diseño de un sistema presupuestario para la Industria Textil Sacha de la ciudad de Riobamba provincia de Chimborazo

Abstract

This research paper “Designing a Budget system for the SACHA textile industry of Riobamba city Chimborazo province” aims to contribute to the optimization of the resources used to carry out the economic activity of the company for the diagnosis of the current situation of the entity. Interviews and surveys were applied and from this, the budgetary system was developed. Starting with the pre initiation stage, policies of production, sales and administration were defined. The historical data of the company were analyzed in terms of sales performed during three years, at the stage of elaboration different budgetary cedulas were designed and excel spreadsheets were used which consists of the following modules; menu, data base, budget of sales, budget of revenues, budget production, consumption and requirement of materials, initial inventory requirement and final, consumption by type of material, purchasing budget by type of material, requirement and costs of direct labor, budgets of indirect manufacturing costs, marketing budget, budget of operational expenses, standard costs of the products, budgeted cash flow, cost state of budgeted sales, budgeted income statement and budgeted statement of financial position. The budget system is designed to provide reliable information for effective decision making and from allocated efficiently and effectively resources to the different processes taking place in the company, therefore it is recommended to adopt this budget tool as an indispensable tool for decision making.