| dc.creator | Marquez Rondon, Gerardo Antonio | |
| dc.date | 2020 | |
| dc.date | 2021-10-04T17:39:46Z | |
| dc.date | 2021-10-04T17:39:46Z | |
| dc.date.accessioned | 2022-10-18T14:52:06Z | |
| dc.date.available | 2022-10-18T14:52:06Z | |
| dc.identifier | REVISTA UNIVERSIDAD Y SOCIEDAD,Vol.12,453-460,2020 | |
| dc.identifier | http://repositoriodigital.uct.cl/handle/10925/4218 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/4443974 | |
| dc.description | The 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.language | es | |
| dc.publisher | UNIV CIENFUEGOS | |
| dc.source | REVISTA UNIVERSIDAD Y SOCIEDAD | |
| dc.subject | Accounting management model | |
| dc.subject | economic entities | |
| dc.subject | business control | |
| dc.title | IMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC ENTITIES | |
| dc.type | Article | |
