Abstract

ANDRADE VALLEJO, Maria Antonieta  and  JAIMES CRUZ, Armando. Design of a budgetary control system and strategic cost management for medium manufacturing companies located in the Federal District and conurban zone. Investig. adm. [online]. 2006, vol.35, n.98, pp.28-42.  Epub May 13, 2024. ISSN 2448-7678.

In order to successfully confront worldwide competition, mexican businessmen must radically change not only their way of thinking, but also, paradigm of leading their corporations and organizational structure.

It is impossible to lead a company with last century administrative models today. In many cases it is necessary to make a fully reconstruction of business strategies and even operational procedures, so that the corporation will remain competitive.

The lack of planning culture between Mexican businessmen has been considered one of the main reasons of stagnation and well development of many companies, turning back constantly our competitive advantages in a worldwide economic forum. Additionally, our obsolete tax regulation has originated that most of our businessmen are mainly oriented in tax matters instead of implementing all systems required for the efficiency and adequate competence in their organizations. Some of these systems are that related with strategic cost administration and budgeting control, unfortunately, these systems has been only, in most cases, of the interest for multinational corporations.

That is why the present work has been oriented in performing a formal investigation concerning with the efficient use, management and operation of this systems in Mexican corporations.

In this work we have chosen manufacturer sector, because, according with statistical information this sector has been considered one of the most employment generator in Mexican economy.

Within this sector we have selected the medium size companies because these companies have been observing a more dynamic development, potential growth, employment generating and competence in our economy. Beside that, these companies have the necessary tools, structure and resources to make the evaluation of the strategic cost administration and budgeting control.

Keywords : Competitiveness; Planning; Budgeting control; Strategic planning; Strategic Costs Management.

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