Item request has been placed! ×
Item request cannot be made. ×
loading  Processing Request

Presupuesto operacional y gestión gerencial. Una mirada en la agroindustria de Sogamoso, Boyacá. (Spanish)

Item request has been placed! ×
Item request cannot be made. ×
loading   Processing Request
  • Additional Information
    • Alternate Title:
      Operational budget and managerial management. A look at the agroindustry of Sogamoso, Boyacá. (English)
    • Subject Terms:
    • Abstract:
      Agribusiness is a very important subsector in the development of the agricultural sector in Colombia, Sogamoso, Boyacá, therefore this study aimed the objective of this research was to know the agro-industrial management management through the use of the operational budget. The methodology has a deductive-descriptive orientation, for this, information about the agro-industry was collected, a survey was applied to the universe of agro-industrial companies in Sogamoso (17 companies) and a company was shown for the budget analysis. As results, it was found that most of the agroindustrial companies do not apply a budgeting technique in managerial management, with respect to the company that applied the operational budget, it was found that it is necessary to analyze its costing structure and generate greater diversification of products. Finally, it is concluded that there is a need for greater awareness about the use of budgets; Regarding the company in which the implementation was carried out, it is recommended that the strategic approach of managerial management be based on the budget analysis. [ABSTRACT FROM AUTHOR]
    • Abstract:
      La agroindustria es un subsector muy importante en el desarrollo del sector agropecuario de Colombia, Boyacá y Sogamoso, por ello este estudio tuvo como objetivo conocer la gestión gerencial agroindustrial mediante el uso del presupuesto operacional. La metodología tiene una orientación deductiva-descriptiva, para ello se recopilo información acerca de la agroindustria, se aplicó encuesta al universo de empresas agroindustriales de Sogamoso (17 empresas) y se muestro una empresa para el análisis presupuestal. Como resultados se encontró que la mayor parte de las empresas agroindustriales no aplica una técnica presupuestal en la gestión gerencial, respecto a la empresa que se aplicó el presupuesto operacional se encontró que se requiere analizar su estructura de costeo y generar mayor diversificación de productos. Finalmente se concluye que es necesario que exista una mayor concientización acerca del uso de los presupuestos; en cuanto a la empresa en que se realizó la implementación se recomienda que el enfoque estratégico de la gestión gerencial se fundamente en el análisis presupuestal. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)