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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