IMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC INSTITUTIONS

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datacite.alternateIdentifier.citationREVISTA UNIVERSIDAD Y SOCIEDAD,Vol.13,51-58,2021
datacite.creatorMarquez Rondon, Gerardo Antonio
datacite.date2021
datacite.subject.englishAccounting management model
datacite.subject.englisheconomic institutions
datacite.subject.englishbusiness control
datacite.titleIMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC INSTITUTIONS
dc.date.accessioned2021-04-30T16:25:25Z
dc.date.available2021-04-30T16:25:25Z
dc.description.abstractAn accounting management model is a key element for the planning and control systems of economic institutions. Procedural integration, combined with the multiple dimensions of this action, opens new horizons for decision-making techniques by eliminating organizational compartmentalization. Institutional resource planning systems can also be a formidable tool for management supervisors. Their implementation entails a global modelling of the company's work flow and processes, possibly through engineering re-design of all existing equipment and techniques. It is then a remarkable opportunity to update the control and management accounting models by changing the cost calculation schemes within the company. This will make possible the transition from a traditional cost center accounting, which is the predominant type, to a process-based approach. In conclusion, while institutional resource planning systems provide an innovative and conceptually remarkable technical framework that can lead to a significant evolution in management control, the reality involves many more little details.
dc.identifier.urihttp://repositoriodigital.uct.cl/handle/10925/2524
dc.language.isoes
dc.publisherUNIV CIENFUEGOS
dc.sourceREVISTA UNIVERSIDAD Y SOCIEDAD
oaire.resourceTypeArticle
uct.catalogadorWOS
uct.indizacionESCI
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