Presupuesto: su aplicación en las principales empresas uruguayas exportadoras del sector lácteo

Budget: its application in the main Uruguayan exporting companies in the dairy sector

Marcelo De-Leon, Flavia M Fernandez and Fabián López

MPRA Paper from University Library of Munich, Germany

Abstract: This research is about the evolution by the budgetary technique and its new perspectives, where two currents can be found: that one provides the budget with greater adaptability and flexibility or replace it with a new management system. The research is focused in analyze how the budget is prepared and used in the main exporting companies of the Uruguayan dairy sector. Consideration that 95% of the sector's exports are made by six companies, it was decided to make a census. The questionnaire used in the research was prepared in based Fernández (2012, pp. 17-19) and Smolje (2015, pp. 216-226). The principal results shows that companies consider the budget as an important tool used at management, and the interest in go on using it in future. They highlight advantages more than disadvantages. Although they don’t use the same elaboration methodology for budget elaboration, the use of the tool is similar, with focus on the use of the budget for deviations analyze.

Keywords: : better budgeting; beyond budgeting; management; dairy sector; historical itinerary (search for similar items in EconPapers)
JEL-codes: M1 M10 M4 M49 (search for similar items in EconPapers)
Date: 2019
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