Administrative accounting as a tool in the planning of microenterprises

Abstract

The following research is based on the tools of managerial accounting in the planning of microenterprises, they are units of production of goods and services that have proven to be an effective means to boost productive activities in society, the main objective is to provide key information , methods and strategies provided through the budget, the cost-volume profit model. It lies in providing information to senior management in a timely and reliable manner for decision-making this to optimize production levels, better planning and therefore adequate control of financial, economic, human resources that the organization has; This is achieved through the use of processes, programs and techniques that allow achieving the objectives in the short, medium and long term. A descriptive study was used that, to achieve the proposed objectives, resorted to the review and analysis of documentary sources, these constituting the main input for the development of the work. Timely planning allows to foresee the future of micro-enterprises, it was determined that the three stages established as the basic ones of administrative accounting are met, which are: planning, control and decision-making, the results are focused on the projection of sales and profit planning was taken as an example of the microenterprise Pikeos Lucita.