Revisión de la fórmula del presupuesto anual de ventas de Rautenstrauch & Villers
Artículo de revista
2008-12-31
Corporación Universidad de la Costa
ECONÓMICAS CUC
0120-3932
2382-3860
En abril de 1950 los profesores norteamericanos Walter Rautenstrauch y Raymond Villers publicaron la obra titulada “Control Presupuestario”, en donde, entre otros temas, desarrollaron una fórmula para el cálculo del presupuesto anual de ventas de una empresa industrial, basada en una serie de factores de ventas, económicos y administrativos. Este artículo pretende en primer lugar, presentar y comentar el señalamiento que el autor mexicano Cristóbal Del Río González hace a dicha fórmula en su texto “El Presupuesto”, en su 9ª edición publicada en 2000, en donde sugiere un error en la estructura de la misma mas no propone una solución; en segundo término, se pretende presentar una nueva estructura de la fórmula a partir de los comentarios de Del Río y de apuntes propios. On april 1950, American professors Walter Rautenstrauch and Raymond Villers
published the book titled “Budgetary Control”, within they manage along with other topics,
the formulation and measurement of the sales budget of a tipical manufacturing company,
founded on a series of sales, economic and managerial factors. This paper aims first of all to
present and comment the appointment made by Mexican author Cristóbal Del Río González
to the mentioned formula within his book named “El Presupuesto” (The Budget), 9th edition
published in 2000, wherein he suggests a mistake involved in the structure of it, but he does
not propose a solution. Right after that, the objective is to propose a new structure of the
formula taking basis on the comments of Del Río and also on genuine appointments.
- Revistas Científicas [1682]
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Revisión de la fórmula del presupuesto anual de ventas de Rautenstrauch & Villers.pdf
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Título: Revisión de la fórmula del presupuesto anual de ventas de Rautenstrauch & Villers.pdf
Tamaño: 635.3Kb
PDFLEER EN FLIP
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