Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them
The activities of man, from his creation to the present day, have revolved around the economic roblem manifested in a continuous struggle for his survival and development. This situation has placed him as an agent that produces or consumes, through individual decisions that, obviously,generate proce...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia - UPTC
2013
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| Subjects: | |
| Online Access: | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4069 |
| _version_ | 1801706688024150016 |
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| author | Rojas-Sáenz, Josué Gustavo Herrera-Rodriguez, Jenny Mairena Oliveros-Rodríguez, Jorge Alí |
| author_facet | Rojas-Sáenz, Josué Gustavo Herrera-Rodriguez, Jenny Mairena Oliveros-Rodríguez, Jorge Alí |
| author_sort | Rojas-Sáenz, Josué Gustavo |
| collection | OJS |
| description | The activities of man, from his creation to the present day, have revolved around the economic roblem manifested in a continuous struggle for his survival and development. This situation has placed him as an agent that produces or consumes, through individual decisions that, obviously,generate processes that affect the whole society. Hence, microenterprises as a factor of social development, determine the way as people and society seek to meet efficiently both the individual and collective needs It is important to solve a growing number of needs through the use of productive, scarce or limited resources, which have different uses. In this process, technical decisions are involved, which determine at any given time, the classes of goods to be produced and distributed to satisfy personal,group or social needs. It follows from the above that an agroindustrial microenterprise that has not designed a budget system, will be at a disadvantage to those that have established it. Indeed, the budget allows quantifying in monetary terms and in advance, the result of decisions and of different goals, so that it effect on the organization can be visualized to serve as a tool to facilitate management control, in order to achieve greater effectiveness and efficiency in operations. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-4069 |
| institution | Revista Ingeniería, Investigación y Desarrollo |
| language | spa |
| publishDate | 2013 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia - UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-40692017-09-08T01:29:57Z Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them Diseño de una técnica presupuestal para las microempresas agroindustriales de alimentos de la ciudad de Sogamoso, fundamentado en la caracterización de cada una de ellas Rojas-Sáenz, Josué Gustavo Herrera-Rodriguez, Jenny Mairena Oliveros-Rodríguez, Jorge Alí budgetary technique budget planning operability técnica presupuestal presupuesto planeación operatividad The activities of man, from his creation to the present day, have revolved around the economic roblem manifested in a continuous struggle for his survival and development. This situation has placed him as an agent that produces or consumes, through individual decisions that, obviously,generate processes that affect the whole society. Hence, microenterprises as a factor of social development, determine the way as people and society seek to meet efficiently both the individual and collective needs It is important to solve a growing number of needs through the use of productive, scarce or limited resources, which have different uses. In this process, technical decisions are involved, which determine at any given time, the classes of goods to be produced and distributed to satisfy personal,group or social needs. It follows from the above that an agroindustrial microenterprise that has not designed a budget system, will be at a disadvantage to those that have established it. Indeed, the budget allows quantifying in monetary terms and in advance, the result of decisions and of different goals, so that it effect on the organization can be visualized to serve as a tool to facilitate management control, in order to achieve greater effectiveness and efficiency in operations. Todas las actividades del hombre, desde su creación hasta nuestros días, han girado en torno al problema económico manifestado en una lucha continua por su subsistencia y desarrollo. Esta situación lo ha colocado como agente que produce o consume, por medio de decisiones de carácter individual que, obviamente, generan procesos que afectan a toda la sociedad. De ahí que las microempresas como factor de desarrollo social, determinen la forma como las personas y la sociedad buscan satisfacer de manera eficiente tanto las necesidades individuales como las colectivas. Es importante solucionar un número creciente de necesidades mediante el empleo de unos recursos productivos, escasos o limitados, los cuales tienen diferentes usos. En este proceso, se involucran decisiones de carácter técnico que determinan en un momento dado, las clases de bienes que deben producirse y distribuirse para la satisfacción de necesidades personales, grupales o, en general, de la sociedad como un todo. De lo anterior se deduce que una microempresa agroindustrial que no tenga diseñado un sistema presupuestal, estará en desventaja ante aquellas que sí lo hayan establecido. Efectivamente, el presupuesto permite cuantificar en términos monetarios y de forma anticipada, el resultado de decisiones y de diferentes objetivos trazados, de manera que pueda visualizarse su efecto en la organización para servir como herramienta que facilita el control administrativo, a fin de lograr mayor eficacia y eficiencia en las operaciones. Universidad Pedagógica y Tecnológica de Colombia - UPTC 2013-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4069 10.19053/1900771X.4069 Ingeniería Investigación y Desarrollo; Vol. 13 No. 1: enero-junio de 2013; 15-18 Ingeniería Investigación y Desarrollo; Vol. 13 Núm. 1: enero-junio de 2013; 15-18 2422-4324 1900-771X spa https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4069/3494 Derechos de autor 2013 Ingeniería Investigación y Desarrollo |
| spellingShingle | budgetary technique budget planning operability técnica presupuestal presupuesto planeación operatividad Rojas-Sáenz, Josué Gustavo Herrera-Rodriguez, Jenny Mairena Oliveros-Rodríguez, Jorge Alí Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title | Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title_alt | Diseño de una técnica presupuestal para las microempresas agroindustriales de alimentos de la ciudad de Sogamoso, fundamentado en la caracterización de cada una de ellas |
| title_full | Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title_fullStr | Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title_full_unstemmed | Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title_short | Design of a budgetary technique for agroindustrial microenterprises of food, located in Sogamoso, based on the characterization of each one of them |
| title_sort | design of a budgetary technique for agroindustrial microenterprises of food located in sogamoso based on the characterization of each one of them |
| topic | budgetary technique budget planning operability técnica presupuestal presupuesto planeación operatividad |
| topic_facet | budgetary technique budget planning operability técnica presupuestal presupuesto planeación operatividad |
| url | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4069 |
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