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

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datacite.alternateIdentifier.citationREVISTA UNIVERSIDAD Y SOCIEDAD,Vol.12,453-460,2020
datacite.creatorMarquez Rondon, Gerardo Antonio
datacite.date2020
datacite.subject.englishAccounting management model
datacite.subject.englisheconomic entities
datacite.subject.englishbusiness control
datacite.titleIMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC ENTITIES
dc.date.accessioned2021-04-30T16:30:27Z
dc.date.available2021-04-30T16:30:27Z
dc.description.abstractThe accounting management model is an indispensable element in the planning and control systems of economic entities. The integration of procedures and the various dimensions of this action opens a new field for decision-making techniques by eliminating the compartmentalization of the organization. ERP systems can also be a formidable tool for management controllers. Their implementation presupposes a global modelling of the company's flows and processes, possibly through a re-engineering of all existing uses 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. From a traditional cost center logic, which is largely dominant, could move to a process-based approach. In summary, while ERP systems provide an innovative and conceptually remarkable technical framework that can lead to a significant evolution in management control, the reality remains much more nuanced.
dc.identifier.urihttp://repositoriodigital.uct.cl/handle/10925/2746
dc.language.isoes
dc.publisherUNIV CIENFUEGOS
dc.sourceREVISTA UNIVERSIDAD Y SOCIEDAD
oaire.resourceTypeArticle
uct.catalogadorWOS
uct.indizacionESCI
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