ENSAYO CONTABILIDAD

I TEST ON THE IMPORTANCE OF THE MANAGERIAL ACCOUNTING AS INSTRUMENT OF DIRECTION

INTRODUCTION

In all the companies of the world, the administrative accounting is the best weapon to promote the performance, nevertheless, to develop a good application needs a complex labor that not always is mas easily to manage. Because of it, it is necessary that the administrator knows all the necessary tools to obtain the needed results, such it is the case of the accounting administrative or called also managerial accounting, which allows to the direction of the company to know the needs of the departments in order that, as far as possible and of programmed form, there are elaborated strategic plans that help in the capture of decisions futures, trying to give this way a better result

MANAGERIAL ACCOUNTING

The managerial accounting or administrative accounting is that one that provides reports based on the countable technology that helps both to the administration and to the creation of policies for the planeacion and control of the functions of a company. It deals with the quantitative comparison of the realized with the planned, analyzing for areas of responsibility, including both the countable procedures and the existing information, to evaluate the efficiency of every area.

One has determined that the utilization of this accounting is optional, not all the companies possess her, but the advisable thing is that they use her, is the guessed right mas. It is applied when the executives are interested in obtaining information to base his decisions, already be, to make or to allow doing certain action.

The information that provides the managerial accounting can be useful in process of control from 3 points of view:

- As way to communicate information it brings over of what he wishes that should be done.

- As way of motivating to the company so that they act in the form mas adapted for his aims.

- As way to compare the results, bony to see that so good results obtained.

The general Accounting is orientated to facilitate the functions of planeacion, control and capture of decisions and has the following aims:

*To facilitate the process for the capture of decisions so much like to motivate the administrators towards the achievement of the aims of the company

* To supply correct and exact information

* To promote or to motivate the administrators to carry out the both tactical and strategic planeacion

* To help to evaluate the performance of the persons in charge of the company.

Briefly what wanted to devote being understood is that it has for aim deliver the information to the administrators of the company as tool necessary for a correct capture of decisions that allow him to achieve both the goals and the aims of his responsibility, since also to control the responsibilities of the personnel to his post in achievement of the aims of the company and to effect the necessary corrections in opportune form.

To take a good decision inside the company is necessary to follow a method, which we it can divide in 3 steps:

- Analysis

- Decision

- Putting in practice

In the stage of analysis the first thing that one has to see is that am admitted that a problem exists, since we have it definite it is necessary to specify additional information that could serve hereinafter and analyze them. The following thing is the decision, they propose several alternatives and to try to select the best and the putting in practice, to put into practice the selected alternative and to realize the necessary vigilance in order that the plan is realized.

To better quality it is the information, one was assuring a better decision.

IMPORTANCE OF THE ADMINISTRATIVE CONTROL

The control is the administrative function by means of which the best performance is evaluated, that is to say it is a managerial basic labor, which can be considered to be one of the most important for an ideal managerial labor. It is an element of the administrative process that includes all the activities that are undertaken to guarantee that the royal operations coincide with the planned operations.

The control is an element of the administrative process that includes all the activities that are undertaken to guarantee that the royal operations coincide with the planned operations. All the managers of a company have the obligation to control; For example, they have to realize evaluations of the results and take the necessary measurements to minimize the unefficiencies. Therefore, the control is a key element in the administration.

The control focuses in evaluating and correcting the performance of the activities of the subordinates to assure that the aims and plans of the organization are carried out.

Of here there can be deduced the great importance that has the control, since it is alone across this function that we will achieve to be necessary if the realized adjusts to the planned and in case of diversions exist, the persons in charge identify and to correct the above mentioned mistakes

CONCLUSIONS

- The control is an administrative function: it is the phase of the administrative process that measures and evaluates the performance and takes the corrective action when he needs.

- The application of the control in the companies seeks to have two purposes: To correct faults or existing mistakes, and to anticipate new faults or mistakes of the processes.

- In order that that the control is effective it must develop as a unit and be applied in all time to the company, being able to qualify in: Preliminary Control, competing Control, later Control. That are the classifications most important and more used in the companies.

- The control rests on the checking, taxation and inspection of the organizational variables to discover royal or potential diversions that influence or can manage to influence the aims of the company.

...