Revenue management impact in the management control systems

Impacto del revenue management en los sistemas de control de gestión;
Impacto do revenue management nos sistemas de controle de gerenciamento

dc.creatorCastelló Taliani, Emma
dc.date2015-12-31
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1623
dc.identifier10.18359/rfce.1623
dc.descriptionThe Revenue Management (RM) purpose is to foresee the demand for products or services as accurately as possible, in order to establish and adapt the price decision and product availability in different sales channels, and maximize profitability. The RM tries to maximize the income that a company can reach with a product manufacturing fixed capacity or providing a service; Thus, the objective is to try to allocate capacity to customers that bring more value to the company, giving them adequate capacity. In this framework it is often referred constantly to the need to produce a result, or achieve profitability, however only variable costs are considered, and to a lesser extent fixed costs, leading us to raise the question what impact does the cost calculation method have in the processes of revenue management? This is the question that forms the purpose of this article, to identify the interrelationships between accounting management and RM, since both perspectives are complementary in achieving a common goal, such as seeking greater efficiency and economic effectiveness in developed operations by any company.
dc.descriptionEl Revenue Management (RM) tiene por objeto prever la demanda de productos o servicios de la manera más precisa posible, a fin de poder establecer y adaptar las decisiones de precio y disponibilidad de productos, en los diferentes canales de venta, y maximizar la rentabilidad. El RM trata de maximizar el ingreso que puede alcanzar una empresa con una capacidad fija de fabricación de un producto o de prestación de un servicio; así, el objetivo es tratar de destinar la capacidad a aquellos clientes que aportan más valor a la empresa, asignándoles la capacidad adecuada. En este marco de actuación se suele aludir, constantemente, a la necesidad de generar un resultado, o alcanzar una rentabilidad, sin embargo a estos efectos sólo se toman en consideración los costes variables, y en menor medida los costes fijos, lo que nos lleva a plantear la cuestión ¿qué impacto tiene el método de cálculo de costes en los procesos de gestión de ingresos? Esta es la cuestión que conforma el objetivo del presente artículo, al identificar cuáles son las interrelaciones que existen entre la contabilidad de gestión y el RM, dado que ambas perspectivas son complementarias en el logro de un objetivo común, como es buscar la mayor eficiencia y efectividad económica de las operaciones desarrolladas por cualquier empresa.
dc.descriptionO Revenue Management (RM) tem por objeto prever a demanda de produtos ou serviços da maneira mais precisa possível, a fim de poder estabelecer e adaptar as decisões de preço e disponibilidade de produtos, nos diferentes canais de venda, e maximizar a rentabilidade. O RM trata de maximizar o rendimento que pode atingir uma empresa com uma capacidade fixa de fabricação de um produto ou de prestação de um serviço. Assim, o objetivo é tratar de destinar a capacidade àqueles clientes que contribuem com maior valor à empresa, atribuindo-lhes a capacidade adequada. Neste contexto de ação costuma-se aludir, constantemente, à necessidade de gerar um resultado, ou atingir uma rentabilidade. No entanto para estes efeitos só se tomam em consideração os custos variáveis, e em menor medida os custos fixos, o que nos leva a propor a seguinte pergunta: Qual o impacto do método de cálculo de custos nos processos de gerenciamento de rendimentos? Esta é a questão que indica o objetivo do presente artigo, ao identificar quais são as inter-relações que existem entre a contabilidade de gerenciamento e o RM, dado que ambas as perspectivas são complementares no lucro de um objetivo comum, como é procurar a maior eficiência e efetividade econômica das operações desenvolvidas por qualquer empresa
dc.formatapplication/pdf
dc.formatapplication/xml
dc.languagespa
dc.publisherUniversidad Militar Nueva Granada
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1623/1387
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1623/2731
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dc.rightsDerechos de autor 2016 Revista Facultad de Ciencias Económicas
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 24 No. 1 (2016); 85-101
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 24 Núm. 1 (2016); 85-101
dc.sourceRevista Facultad de Ciencias Económicas; v. 24 n. 1 (2016); 85-101
dc.source1909-7719
dc.source0121-6805
dc.subjectManagement accounting
dc.subjectRevenue management
dc.subjectCosts.
dc.subjectContabilidad de gestión
dc.subjectRevenue management
dc.subjectCostes.
dc.subjectContabilidade de gerenciamento
dc.subjectRevenue management
dc.subjectCustos.
dc.titleRevenue management impact in the management control systems
dc.titleImpacto del revenue management en los sistemas de control de gestión
dc.titleImpacto do revenue management nos sistemas de controle de gerenciamento
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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