Educación económica
Principios para la elaboración del presupuesto operativo para el control de la red comercial
DOI:
https://doi.org/10.22633/rpge.v26i00.17414Palabras clave:
Educación económica, Economía, Condiciones de mercado, Métodos de enseñanzaResumen
La educación económica se concentra técnicamente en la erudición de la enseñanza de la economía. Implica el contenido que se enseñará, los métodos de enseñanza, la evaluación de esos métodos y el conocimiento de interés general para los profesores de economía en la escuela de posgrado. En la realidad actual de las condiciones del mercado, la supervivencia y el funcionamiento efectivo de las organizaciones comerciales se basa en un adecuado sistema de información de apoyo, cuyos elementos principales son la presupuestación y el control. El artículo se centra en los aspectos educativos de la elaboración de presupuestos como una herramienta eficaz para controlar una red de comercio minorista. Para cumplir con ese objetivo, se consideran métodos de análisis, síntesis, comparación, evaluación y generalización. Se concluye que el principio de la herramienta de presupuestación utilizada en el control depende directamente del tipo de actividad de la empresa. Se establecen los requisitos, según los cuales se determina la eficacia de esta herramienta de control.
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