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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]

Author

Listed:
  • De-Leon, Marcelo
  • Fernandez, Flavia M
  • López, Fabián

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.

Suggested Citation

  • De-Leon, Marcelo & Fernandez, Flavia M & López, Fabián, 2019. "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]," MPRA Paper 105525, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:105525
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    References listed on IDEAS

    as
    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    2. Mariana Radu, 2011. "The Budgetary Process – Reason for Dissatisfaction," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 255-262.
    3. Magdalena Bertino & Héctor Tajam, 2000. "La agroindustria láctea en el Uruguay 1911- 1943," Documentos de Trabajo (working papers) 00-04, Instituto de Economía - IECON.
    4. Vaillant, Marcel, 1998. "Cluster lácteo en el Uruguay," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 31107, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    : better budgeting; beyond budgeting; management; dairy sector; historical itinerary;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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