DESIGN OF A BUDGET CONTROL AND STRATEGIC COST MANAGEMENT SYSTEM FOR MEDIUM-SIZED MANUFACTURING COMPANIES LOCATED IN THE FEDERAL DISTRICT AND CONURBAN AREA

Abstract

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.