Administration is an activity of utmost importance within the business of any company and of course within any functional area, since it refers to the establishment, search and achievement of objectives. it imparts effectiveness to human efforts. It helps to obtain better personnel, equipment, materials, means and human relations. It stays ahead of changing conditions and provides foresight and creativity. The success of an organization depends, directly and immediately, on its good administration and only through it, on the material, human elements, etc. that it has.
For the successful fulfillment of the specific functions and the functions common to the other directions of the company and the rational use of the resources available to the Accounting and Finance Department, the Administration must develop as the process of designing and maintaining an environment. in which the individuals, who work together in groups, efficiently achieve the selected objectives. Process integrated into four basic stages: Planning Organization Direction and control, refers to planning and organizing the structure of organs and positions that make up the area and directing and controlling its activities. Conceive it as the essence of the general ability to harmonize the individual efforts that are directed to the fulfillment of the goals of the group.
CHARACTERIZATION OF THE FUNCTIONS
Planning:
It involves the tasks of defining the objectives or goals of the organization, establishing a general strategy to achieve those goals and developing a complete hierarchy of plans to integrate and coordinate activities. It refers to both the ends (what is to be done or strategic planning) and the means (how it will be done or operational planning). In the Accounting and Finance Department, planning is the process where goals are established, objectives are set and the means are chosen to achieve these goals, to know how to organize the personnel, designate the functions and resources appropriately. At this stage elaborate: accounting and internal control policies, determine the software to use, plan the lines of action, training needs,the master budgets and the alternative solutions are also planned according to the economic environments that may exist.
There are external elements that attempt against good planning, such as: Constant changes in the general plans of the company that lead to constant variations in the plans of the functional areas, due to situations outside the Organization, such as instability in prices and suppliers. of raw materials.
Organization:
In order to implement and execute the plans, once they have been prepared, it is necessary to create an organization. It is the function of the Director to determine the type of organization required to carry out the implementation of the plans that have been prepared. The type of organization that has been established determines, to a large extent, that the plans are appropriately and fully implemented. In turn, the objectives of a company and the respective plans that allow it to be carried out have a direct influence on the characteristics and structure of the organization where tasks are divided, grouped and coordinated.
In the area of the Accounting and Finance Department, the information flow is organized, the way of carrying out the work is designed, that is, the procedures manuals are prepared, the necessary structure is created, dividing the workload by assigning it to the personnel according to their talents or interests, in tasks that can be carried out, logically and comfortably, by individuals or groups. and the assignment of responsibilities and formal authority to each position is carried out. Mechanisms are established to integrate the activities of the groups into a congruent whole and to monitor the effectiveness of such integration. We can say that the result that is reached with this function is the establishment of an organizational structure.
Address:
This third managerial function involves the concepts of motivation, leadership, guidance, encouragement and performance. Although each of these terms has a different connotation, they all clearly indicate that this role of management has to do with the human factors of an organization. It is as a result of the efforts of each member of an organization that it manages to fulfill its purposes, hence directing the organization so that its objectives are achieved in the most optimal way possible, is a fundamental function of the management process.
It is the ability to influence people to contribute to the goals of the organization and the group. It involves commanding, influencing, and motivating employees to perform essential tasks. Relationships and time are fundamental to the task of management, in fact management gets to the bottom of managers' relationships with each of the people who work with them they lead trying to convince others to join them to achieve the future that arises from the steps of planning and organization, managers by setting the right environment, help their employees to do their best. Management includes motivation, leadership focus, teams and teamwork, and communication.
Motivation: In the company specifically in the area there is motivation recognizing social needs and making them feel useful and important, so that they feel part of the organization, in addition to the salary incentive they receive, which they know depends on their work Because if they get poor grades in an audit they lose the stimulation, and the level of stimulation depends on the performance evaluations that are carried out on a monthly basis.
Leadership involves other people, employees or followers, if there were no one to send the qualities of the manager's leadership it would be irrelevant; This quality is used in different ways to influence the behavior of followers according to the task or activity that is referred to.
Communication: Communication is the vital fluid of an organization, effective communication is very important for managers since it represents the common thread for administrative functions.
In the area, communication is very effective since it is done in a personal way, being transmitted from the director to the heads of the work group and from these to subordinates. What does not limit the communication of the Director of the area with the workers, there is an information system designed according to the characteristics of the company.
Teams and Teamwork: A team is defined as two or more people who interact and influence each other, in order to achieve a common goal. Formal teams are created by managers with the purpose of entrusting them with specific tasks. Four teams or work groups were defined in the area, which are dedicated to developing the topics that each one has as a specific task, but also in In general, teamwork takes place, since all the people who make up the organization have valuable contributions when making a decision or an election, due to the characteristics of economic work and as a strategy, all management technicians rotate through different positions and groups. working, having extensive experience in all activities, so that group work techniques are developed.
Control:
The last phase of the management process is the control function. Its immediate purpose is to measure, qualitatively and quantitatively, the performance in relation to the performance patterns and, as a result of this comparison, to determine if it is necessary to take corrective action or remedy that guides the performance in line with the established norms.
In the company, control mechanisms have been created for each of the functions, specifically in the accounting and finance area, an internal audit plan is developed, each position has its counterpart and there is a monthly check-up plan by subsystem, It is necessary to highlight the implementation of resolutions such as the 297-2003 and 13-2006 of the MAC, in addition to the economic area, administration functions developed by other functional areas are controlled. Control is exercised through personal evaluation, periodic reports of performance (or actual results, as they are also called) Management as a functional area also uses systems that control themselves through information feedback, which shows deviations from standards and gives rise to changes,giving rise to initiate corrective action.
These four elements are united and followed; and they make up the management process, which will be carried out by the personnel in charge of the manager. All of them focused on achieving the objectives of the organization.
Difficulties that still exist in the Accounting and Finance area
- Although there is a clear definition of the objectives of the area, there is not enough mastery by the workers of the area of the general objectives of the company. There are obstacles that obstruct the organizational function such as the non-fulfillment of planned tasks, and the increase of unplanned tasks Excessive time spent on activities of little importance to the organization.
To solve these difficulties we propose the following solutions:
- Clearly define company goals; Spend time on matters of real importance; Plan and follow programs; Learn to speak and listen effectively; Be a leader by engaging in action; Make sure each team member is assigned to the best job adapted to their knowledge and experiences; Encourage team members to take responsibility; Evaluate what has been achieved and if necessary, take corrective action; Become effective in decision-making; Increase personal knowledge.
The effectiveness of the administration of a company does not depend on the success of a specific area but on the exercise of a balanced coordination between the stages of the administrative process and the adequate performance of the activities of the main functional areas.
