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Management accounting




Management accounting. The accounting dedicated to information for internal purposes has been one of the instruments most used as an information system for management, since it allows to know the result of the company and each of its areas, contributing decisively to the decision making process .


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Background
The last years have been marked by major crises and events in the world, these have been economic, political, social, cultural, which have influenced the conditions in which organizations develop their activities; Provoking the need for organizations to adapt to the demands of the new environment in which they have to operate and to transform their structures and forms of action, with the objective of being able to face competition. Changes at the corporate level are linked to the Strategy, Culture and Management. In order to make a contextualization it is necessary to go back to the primary roots of the term management and the aspects related to it.
In general terms the concepts of management, administration and management are synonymous despite great efforts and discussions to differentiate them. In practice it is observed that the term managements is translated as administration but also as management. In some countries the administration is more concerned with public and private management. In the classic books are taken as synonyms administration and management. In the CINDA glossary, for example, management appears as the equivalent of management.
The essential concepts of management, administration and management is that all three refer to a process of " planning , organizing , directing , evaluating and controlling ". Despite the common essence of the three concepts, some people give a different scope to management, management and management. To management, many experts are giving a more external connotation, more innovative and higher value added in contrast to the management that considers it more internal, more management of existing or functional. Some lecturers used the famous biblical allusion: "The manager gives him three denarii and keeps three denarii, and the manager gives him three and returns more."

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