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Presupuestos vs costos reales de la Constructora Chalett S.A en el año 2020
dc.contributor.advisor | Vanegas Rodríguez, Vicente Valentino | |
dc.contributor.author | Zumba León, Angie Juleidy | |
dc.date.accessioned | 2021-11-25T18:02:36Z | |
dc.date.available | 2021-11-25T18:02:36Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10741 | |
dc.description | 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. | es_ES |
dc.description | 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. | es_ES |
dc.description.abstract | El presente estudio de caso nace de la problemática que se observa en la administración de los costos y el presupuesto de las diferentes obras durante el periodo 2020 de la Constructora Chalett S.A., el siguiente análisis se ha realizado mediante la información proporcionada por la empresa y tiene como objetivo el analizar las partidas presupuestarias versus los costos reales, para poder determinar cuáles son los elementos del costo que se encuentran involucrados al momento de elaborar el presupuesto para cada obra y por ende conocer las actividades que realizan en ejecución de la misma. La óptica de la investigación es de carácter cualitativo y cuantitativo ya que su propósito es realizar un análisis de las partidas presupuestarias, para poder cumplir con el objetivo se empleó el método analítico y para generar las conclusiones se utilizó el método inductivo y deductivo. Los resultados de la investigación muestran variaciones en dos elementos de los costos estimados versus los costos reales de la constructora, sin embargo, los costos ejecutados se presentan con resultados inferiores a los presupuestados, debido a estas diferencias se puede determinar que la empresa presenta un deficiente control presupuestario, lo cual se debe por la falta de capacitación al personal encargado en la elaboración del presupuesto y en los delegados de la ejecución del mismo. | es_ES |
dc.format.extent | 21 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Presupuestos | es_ES |
dc.subject | Costos | es_ES |
dc.subject | Obra | es_ES |
dc.subject | Construcción | es_ES |
dc.title | Presupuestos vs costos reales de la Constructora Chalett S.A en el año 2020 | es_ES |
dc.type | bachelorThesis | es_ES |