Tecnologia En Costos Y Presupuestos

TECHNOLOGY IN ANALYSIS OF COSTS AND BUDGETS

Field of Intervention: The Technologist Cost and Budget Analysis methods involved analyzing economic and financial information in the context of the management processes of business organizations from the perspective of system administration costs and the economic and Design and survey face.

Occupational Profile
A graduate in Technology CostAnalysis and Budget is prepared to:

 Select and implement the system of costing and inventory valuation method appropriate.
 
 Economically manage inventories.
 
 Determining the cost of producing a product or providing a service
 
 Sort within a process nature of costs and expenses.
 
 To analyze the effects of key economic variables involved in the organization
 
 Similar futureeconomic and financial scenarios.
 
 Managing the budget execution process.
 
 Develop and evaluate controls around costs and budget.

The cost. importance and objectives
1.1 Concept.
It is the sum of all payments and accruals (consumption) incurred for
production of goods and / or services, independent of management and
sale.
It is a set worth money goods and services necessary for theproduction
which is the object of the company.
For there to be a cost, it is essential to the existence of consumption goods and
services, and that this consumption is quantified in monetary units.
Measured in monetary terms, of the amount of resources used for some purpose or
objective.
1.2 Importance. -
1. As a strategic tool that can present the results of the management
operational which canidentify the strengths and weaknesses of the information
internal company, for making everyday business decisions.
2. Provides the management or administration of a tool for planning and control
income and expenses through continuous comparison of actual performance with
budgeted or estimated, that requires corrective action to management.
3. To analyze changes in the management of thecompany by product and / or service,
department or globally according to the objectives and goals; such that allow
corrective actions to improve performance.
1.3 Objectives. -
We can mention the following:
• Check the same cost through its variations.
• Set prices for products.
• Know the true cost of the products and / or amenities.
• Meet the productivity of labor.
• Know the businessproductivity indices.
Replace, upgrade or remove a new line of products or dishes.
• To know the profit margins of the products.
• Maintain reasonable rates of return according to the objectives of the entrepreneur or owner.
• Correct variations of standards and business plans.

What is a budget
It is a plan of action to meet a target, and values ​​expressed in terms
financial, must be fulfilledin a certain time and under certain conditions
provided, this concept applies to each responsibility center organization.
2. Functions of budgets
1. The main function of the budget relates to the Financial Control
organization.
2. Budgetary control is the process of finding out what is being done,
comparing the results with budgeted data corresponding to
verify accomplishments or remedydifferences.
3. Budgets can play both roles preventive and corrective
within the organization.

Objectives of budgets
1. Comprehensive and systematic plan all activities that the company must
develop in a given period.
2. Monitor and measure the quantitative, qualitative and responsibilities set
in the different units of the company for attaining compliance
targets.

Purposes of budgets3. Coordinate the different cost centers to ensure the progress of the
company comprehensively.
4. Planning results in organizing money and volumes.
5. Controlling the management of revenues and expenditures of the company.
6. Coordinate and link the activities of the organization.
7. Achieving the results of regular operations.

TECHNOLOGY IN ANALYSIS OF COSTS AND BUDGETS

Intervention...