Resumo

DUARDO RUIZ, Yerandy; O`FARRILL RODRIGUEZ, Ismary Isabel  e  MOLINA GONZALEZ, Susel. Design of a procedure for the elaboration of a flexible budget in the Genetic Company Los Naranjos. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

In the present investigation a procedure was devised for the elaboration of a more adequate budget in the correspondence with the real consumptions of the elements of the cost in the Los Naranjos Genetic Cattle Company. A study has been carried out in the entity, obtaining relevant data, for the elaboration of a flexible budget for different levels of activity, by means of the predetermination of a Cobb-Douglas production function; this is a procedure to achieve higher levels of productivity and efficiency.

Palavras-chave : procedures; budget; production.

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