Presupuestos vs costos reales de la Constructora Chalett S.A en el año 2020

This case study arises from the problem that is observed in the administration of costs and the budget of the different works during the 2020 period of Constructora Chalett SA, the following analysis has been carried out using the information provided by the company and has The objective is to analyze the budget items versus the actual costs, in order to determine which cost elements are involved at the time of preparing the budget for each work and therefore to know the activities carried out in its execution. The optics of the research is qualitative and quantitative since its purpose is to carry out an analysis of the budget items, in order to meet the objective the analytical method was used and the inductive and deductive method was used to generate the conclusions. The results of the investigation show variations in two elements of the estimated costs versus the real costs of the construction company, however, the executed costs are presented with lower results than those budgeted, due to these differences it can be determined that the company presents a deficient budgetary control, which is due to the lack of training of the personnel in charge of preparing the budget and of the delegates for its execution.

• 1. autor: Zumba León, Angie Juleidy (author)
• Format: bachelorThesis
• Wydane: 2021
• Hasła przedmiotowe: Presupuestos; Costos; Obra; Construcción
• Dostęp online: http://dspace.utb.edu.ec/handle/49000/10741