Rise outdid previous authors by integrating a triple
concept on management:
Management is a practice that can be systematized and learned
(transformed into a discipline of its own);
Managers became an important group in industrial society and
in a special kind of ascending middle class and knowledge detector;
The management is the specific social organ of the company in
charge of return productive resources.
This integration allows to expand the company's vision in the
management of its productive resources, for it must attend to:
Flexible designs and processes
Tailor your products to customer demand
Improve the distribution of goods and services
Streamline the communication mechanisms of the product
Achieve efficiency in productivity
Reduce Costs and cope with changes in structure
Produce with High Quality
Provide competitive prices
These aspects determine the need for organizations to carry
out their management process in order to achieve their strategic objectives and
therefore it is vital to control this management, as well as to know the
results of each of the areas of the company, Their activities with a view to
developing an adequate decision-making process. In this new environment
management must know each result, each difficulty, needs quantitative and
qualitative information to be able to lead and lead your organization to stay
in the market of the competition. After this overview we are then able to delve
into the essence of management accounting, Which can contribute significantly
to facilitating the control of the institution by providing financial
information that may be relevant to influence the performance of the people who
are part of it. In particular, budgeting is an important means of carrying out
"a priori" control, since negotiation and quantification of
objectives can promote commitment to achievement. On the other hand, the
calculation of budgetary deviations is an important instrument to carry out the
subsequent control of the effectiveness and efficiency in the performance of
each center and of each responsible one, as well as guiding the corrective
actions from the analysis of the causes of said Deviations. Budgeting is an
important means to carry out "a priori" control, since the
negotiation and quantification of the objectives can promote commitment to
their achievement. On the other hand, the calculation of budgetary deviations
is an important instrument to carry out the subsequent control of the
effectiveness and efficiency in the performance of each center and of each
responsible one, as well as guiding the corrective actions from the analysis of
the causes of said Deviations. Budgeting is an important means to carry out
"a priori" control, since the negotiation and quantification of the objectives
can promote commitment to their achievement. On the other hand, the calculation
of budgetary deviations is an important instrument to carry out the subsequent
control of the effectiveness and efficiency in the performance of each center
and of each responsible one, as well as guiding the corrective actions from the
analysis of the causes of said Deviations.

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