| dc.creator | Marquez Rondon, Gerardo Antonio | |
| dc.date | 2021 | |
| dc.date | 2021-10-04T18:54:33Z | |
| dc.date | 2021-10-04T18:54:33Z | |
| dc.date.accessioned | 2022-10-18T14:52:01Z | |
| dc.date.available | 2022-10-18T14:52:01Z | |
| dc.identifier | REVISTA UNIVERSIDAD Y SOCIEDAD,Vol.13,51-58,2021 | |
| dc.identifier | http://repositoriodigital.uct.cl/handle/10925/4367 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/4443943 | |
| dc.description | An 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.language | es | |
| dc.publisher | UNIV CIENFUEGOS | |
| dc.source | REVISTA UNIVERSIDAD Y SOCIEDAD | |
| dc.subject | Accounting management model | |
| dc.subject | economic institutions | |
| dc.subject | business control | |
| dc.subject | | |
| dc.title | IMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC INSTITUTIONS | |
| dc.type | Article | |
