Control and cost management for decision making

Abstract:

Cost management is one of the most important elements of all successful business management, however, most micro-enterprises lack this tool, a situation that leads to wrong decisions and even puts their permanence at risk. Therefore, the present research aims to structure a production cost planning model for making the right decisions in the La Vaquerita Association. With the application of the research instruments, it was confirmed that the entity does not plan production and does not have a log of annotations and records of the invested resources, therefore, it is deduced that the productive and administrative processes are executed empirically. Consequently, a production cost planning model is proposed that includes a production mapping, demand forecast, production planning, cost structure and breakeven point. Descriptors: costs; management; planning; control; decision-making.(Words taken from Thesaurus Unesco).

Año de publicación:

Keywords:

Fuente:

google