Rodolfo deberia tomar en consideracion los reportes de desempeno y presupuestos ya que estos brindan informacion responsable de las eventualidades positivas y negativas en la empresa, desde inventarios hasta logros obtenidos en la produccion. Los reportes deben de estudiarse antes de tomar decisiones, y estos te brindaran el comportamiento de los clientes a traves de periodos determinados. De esta manera la empresa puede ser mas precisa en referencia a la demanda de sus productos y servicios. El presupuesto demuestra los recursos de la compania y donde estos deben ser invertidos para cumplir con la demanda. Si la demanda es cubierta satisfactoriamente, y sobra parte de el presupuesto asignado, este debe ser considerado para potenciales inversions.
Guillermo Furniture Store Scenario
Angela Lilly
University of Phoenix
Guillermo Furniture Store Scenario
Guillermo Navallez is the owner and proprietor of Guillermo Furniture Store in Sonora, Mexico. This company specializes in high end handmade furniture. Recent developments have affected his business negatively. An overseas competitor offering cheaper tech factory produced furniture has seriously eroded his share of the market, and the cost of labor has increased significantly due to the industrialization and development of Sonora (UOP, 2010). If Guillermo wants to remain in business and achieve his former profitability he will have to make drastic changes in the way he now operates.
Budgets and performance reports are used mostly by managers to assist in achieving goal and objectives by facilitating three main functions such as scorekeeping, attention directing and problem solving. Scorekeeping is “the accumulation and classification of data” (Horngren, et al, 2008) to determine whether a company is doing well or poorly. Balance sheets, cash flow, annual income statements, and income tax filings are part of the scorekeeping function done by the company’s accountant. This function would allow...