Budget based on the activities in the agricultural areas of the Rectángulo Company of the Guáimaro municipality
Keywords:
accounting, costsAbstract
In this research, a proposal for an Activity-Based Budgeting procedure is made, which contributes to improving cost information as a basis for analysis and control for decision making at the Rectángulo de Guáimaro Company. It is based on a study on costs. budgeted in agricultural processes. The proposed procedure is carried out with the same level of detail of the information to strengthen cost control through the foundation of the causes of the deviations detected as a starting point for making managerial decisions. This work has been carried out with the intention of providing a tool to entrepreneurs in the agricultural sector to improve the budgeting process in agricultural production, contributing to the management of its costs. The proposed procedure can be generalized in entities with similar characteristics in all types of productions.
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