The last 20 years, or the world of your economy, has been going through a process of violent change. That transformation was so great that it practically altered all aspects of our lives. Mudou nossa noção do que é public ou private, mudou or mode of endorsement or that we produce and completely redefine or conceito of property and wealth. In just 20 years, that monumental move has become imperceptible, it raised new countries and destroyed anti-power powers. In this sense, this article is not present, it intends to address globalization of the economy, changes in technological level, the reflections of changes in business management and the implications of changes in management accounting.
1 - Introduction
Or the world is witnessing a continuing economic-financial-accounting revolution, especially through the incessant emergence of new councils, instruments and products that, thanks to the wonders of information technology, will become two managers.
Johnson & Kaplan (1993, p.3), affirmed that «the contemporary economic environment requires excellence two corporate management accounting systems. With tremendous global competition, or rapid progress in the technology of processes and products and violent fluctuations in the taxation of exchanges and raw materials, or the management accounting system of a specific organization, it is necessary to provide timely and accurate information to facilitate efforts Controls of costs, to measure and improve production, and stop the discovery of different production processes.
The management accounting system also needs to inform precise costs of two products, so that upon fixing of prices, upon introduction of new products, or abandonment of obsolete products, and on the basis of products that are available, it is necessary to base the necessary information on resources for that product ».
With these parents you will find information on planning and communication, motivation and assessment, or the management accounting system of the organization and a necessary component of the company's strategy to achieve or achieve a competitive event.
Or a process of profound alterations that the country is going through, as a result of internal historical pains and a clear nonsense option for its integration in Spain, which is more sophisticated, developed and competitive, and has quickly adapted to the needs of To the internal structures of your companies we will be using your global management methods, particularly not the domain of financial management.
2 - Globalization of the economy
O globalization process has become, in recent years, a correct expression in literature and not daily news. His presence and his influence are strong enough that they cannot be considered.
Originário no mundo jornalístico, o ther globalização logo vulgarizou-se e ganhou numerous followers not a political-ideological universe. Coutinho (1996, p. 220) says that globalization can be understood as an advanced stage of the historical process of internationalization corresponding to:
1 - A stage of forte acceleration of the technological change, characterized by intense diffusion of telematic and computer innovations and by the emergence of a new organization organization, and the service is characterized by the articulation of the removal chains. of distribution through networks that minimize stocks, waste, production periods and early-respostas, making processes more rapid and efficient. The competitive superiority of this new model has made it imperative to its universal adoration, evidently adapted to its national peculiarities;
2 - A quick diffusion of this new organization organization of production and management, accentuating the weight of the regional intra-industry trade (and also intra-firm, especially in the case of transnational companies) once the Just-in-Time systems are in response adapted to demands….
3 - Or advance two markets within two regional blocs,…
4 - A uneven diffusion of technological change between the central countries…
5 - A persistência des disequilibrios reverteu a posição do polo principal do system….
A globalization is fundamentally altering or world economic center. The result of the general trend towards the liberalization of the two markets of capital, the growing internationalization of the strategies of production and distribution of the companies, are like two technological advances that are quickly referring to the barreira to the international trade of services and mobile services. capital (Qureschi, 1996), being present in reality and not thinking, challenging large numbers of people around the world.
Ianni (1995, p.11) says that: "a despeito das vivências e opiniões de uns e outros, a maioria recognizes that this problem is present in a way that is unraveled or novo map of the world, in reality and not imaginary".
This phenomenon is not very recent, but at the speed of its expansion, it has presented crescent taxa of acceleration and, in many cases, frighteningly crescent.
Segundo Martins (1992, p.30), «… a globalization of markets we are obliged by professionals, researchers and professors of Accounting to adapt to changes not in their professional environment, but only in terms of rules and practices as well as goals and objectives ».
In the world economy, not the post-war period, we are going through successive transformations in the direction of internationalization of the production in two markets.
As technological innovations made from the mid 70's geraram a new technological paradigm. The foundations of the new paradigm are the new information technologies and related organizational innovations.
The levels of competitiveness achieved within the new paradigm, both in the new industries and in the revitalization of anti-gas, represent qualitative leaps in relation to traditional practices.
As this development, Thorstensen (1994, p. 21) said that, "using two computers and new communication equipment in industries and in services, it is possible to introduce innovative organization and management, redefining the determining factors of competitiveness".
Those new information technologies and organizational innovations are unlocking the critical pains of competitiveness of the companies two production costs for the transaction and management costs.
To face competition, it is not enough with a large scale of production and an administrative structure capable of executing the strategies defined by the top management.
Or domain of production technology is fundamental, but it does not represent more than a guarantee of market control. A flexible organization and management of fathers for the sphere of critical production.
As the most demanded qualifications, two human resources are declining to be specialized and disciplined, more capable of detecting and solving problems by working in groups that are often interdisciplinary and capable of strategically agir.
A technological evolution was caused by the need for greater decentralization in relation to the management process of multinational companies or joint ventures not necessary.
In an attempt to decentralize, Martins (1992, p.31) explains that «together with the need for the reduction of costs, this process of decentralization is also very important to see as the use of accounting as a way of evaluating performance and acompanhamento, um pouco mais à distance, do behavior two investments made ».
3 - Technological level changes
Catelli & Guerreiro (1995, p.17), said that "the world environment is undergoing profound changes, not that I say I respect the geopolitical, social and economic aspects. Not that it refers to the last aspect, or the process of removals has been strongly impacted by the countries and companies. In this turbulent environmental context, companies have been subjected to new challenges, mainly to a close competition. In search of excellence, the companies have to rethink their philosophy of operation, their processes and operational techniques, management processes and management instruments ».
In the meantime, or that it is verified, that a real revolution is taking place in the organization of companies, through the use of advanced production technologies, and it has been verified that a major obstacle is rendering it unviable or its continued success, because of the traditional approach facing the factory as soon as possible. as a collection of machines and individual operations.
Segundo Nakagawa (1993, p. 23), to obtain the melhorias, there is a new paradigm for production that does not automate, robotize, neem any other technology oriented for the use of computers, use the façade for these and other purposes. techniques, such as, or Just-in-Time (JIT), or Total Quality (TQC) (Controle de Qualidade Total) Computer Aided Design (CAD) Computer Ajuda o Desenho, Computer Aided Manufacturing (CAM) Computer Ajuda a Fabricação, Flexible Manufacturing System (FMS) Flexível Manufacturing System, Computer Integrated Manufacturing (CIM), Computer Integrated Manufacturing or Computer Integrated Manufacturing, Material Requirements Planning (MRP) Planejamento das Necessidades de Materiais e TOC / OPT - Teoria das restrictições / tecnologia da produção cleared,all of them being considered as the implementation of the Excelência Empresarial philosophy.
In addition, in an introdutory and conceitual way, some two major councils of industrial philosophy and quality will soon be presented.
Just-in-Time - O JIT, tries to eliminate the intermediate and final stock, starting with the assumption that the stock which is just expensive and confusing makes manufacturing ineffective. We can say that it is not a quality of the manufacturing process, and that it is the production administration council.
Padoveze (1994, p. 384), referring to the fact that "JIT is not a certain moment to give the impression that the stock is just elements of reduction and oversight of managerial inefficiency and slowness of the manufacturing process." Já Berliner & Brimson (1992, p. 117), said that "as you take inventory of inventories decrescem within the philosophy, Just-in-Time and events of operational changes, or simplification of inventorial valorization process". Johnson & Kaplan (1993, p. 195), says that it is not JIT "a goal of rappel operations zero proibia that a peça fosse produced sem that o estagio de produção followed estivesse prepared for processá-la".
Total Quality Control - O TQC, feared its approach of "doing the right things the first time," being basic as follows:
- Quality means satisfying the needs of two consumers. Consumers can both be users with two finished products, as well as the following operations, within the total manufacturing process, according to Nakagawa (1993, p. 25).
Computer Aided Design - CAD / CAE, may be translated as or Computer Ajudando or Desenho / Computer Ajudando a Engenharia. Or the product and its parts are specified and developed by the computer, for integration with the next phase of the CIM process, which is the end of the process.
Computed Aided Manufacturing - CAM, a seqüência computacional do CAD é or CAM - Computador ajuda a fabricação. This computational tooling divides two specified non-CAD dies, and transforms you into the language of the machines that will work as they are, identifying and specifying how they will be manufactured. It is the stage of what we call process engineering, or factory engineering.
Flexible Manufacturing System - FMS, e or that adequately spelled or conceito of production cell. Padoveze (1994, p. 380), refers that «the component machines of the FMS are only controlled by the computer, and are programmed to move quickly from a production stage to another. By way of an FMS or the automated flow of materials for the cell, through the automatic system of movement of materials, and the automatic removal of two components produced, after its conclusion ».
Ainda, or the same author, says that another basis of the FMS is the possibility of elimination of the preparation time between one machine and another component of the cell, dramatically increasing at the speed of production, with the elimination of two tempos of preparation and movement of material, at the same time. increase in quality and reduction of stocks.
Computer Integrated Manufacturing - CIM, for a CIM environment that requires computerized integration between the three stages, which only: engenharia do produto (or development of the idéia do produto); to engenharia do processo (a formatação ea definição gives form to execute a fabricação do produto); ea fabricação proper dita. Padoveze (1994, p. 378) says that or CIM seeks to streamline and integrate the production process, from the development of the product, I tied to the final fabrication.
Material Requirements Planning - MRP stands for planning of material needs. It can be defined as a set of techniques that uses the lists of materials, given the control of stocks in the production program, to calculate the needs of materials, act and control the issuance of orders and manufacturing orders, control and manage the stocks ea produção. O inventário para o MRP é vantagem de custo.
Teoria das Restrições / Tecnologia da Produção Otimizada - TOC / OPT. A Teoria das Restrições (Theory of Constraints) also called GDR (Gerenciamento das Restrições), developed by Goldratt e Cox traduziu-se called manufatura philosophy called OPT - Optimized Manufacturing Technology (Tecnologia da Produção Otimizada), which is considered a variant of JIT philosophy. Second Goldratt, or that determines resistance, "a força" of a current (um successus fabril, for example), é seu elo fraco. There is only one failure that is correct. This elo failure restricts or melhor performance of all to current. That restriction ou gargalo é that must be immediately locked. Eliminated at first restriction, other restrictions, other factors of the current, it will appear, and so on,Continuous number for the strengthening and strengthening of the production and business process.
In dealing with changes in technological level, Drucker (1990, p. 70), observes that “the manufacturing of the future will be a network of information. You managers have to understand everything or the production process ». Ainda or the same author quotes, na p. 66, that "or objective gives new industrial accounting and integrates two businesses into production."
As for all the technological changes, Iudícibus (1995, p. 304) says that «to a higher degree of innovation (of Japanese inspiration and followed by everyone or the world) it does not reside in more sophisticated machines, in more advanced computer packages, but also in two fathers: 1) o aperfeiçoamento constate da força de trabalho, rewarding fidelity to the company, expanding to general culture two operatives, as their participation in culture and
2) a change of mind and form of non-productive work, that is, on the contrary that it was practiced at this time, now, now, from the embryonic stages of the development of a new product, you are engendered of process designs (the accompanying tax accountant), in order to delineate a product that, later in the day, when it is produced, will present or fewer problems if possible, if possible, nenhum, avoiding costs of redesenho, reprocessamento, increasing to qualidade ea satisfação two clients ».
4 - I reflect on your changes in business management
At the current competitiveness of two businesses and the constant changes in our various business environments, we demand that we maximize the performance and control of our business. In this sense, the Controller plays a leading role in the company, supporting managers who are not planning and managing control, through the maintenance of an information system that allows integrating various functions and specialties.
Hoje, like Excelência Empresarial, as the management information must cover the whole or life cycle of the product, or what in its definitions affects a lot or project of its quality.
Segundo Beuren & Oliveira (1996, p. 31), «two businessmen are concerned with the satisfaction of two clients. This situation brought with it a climate of competitiveness on the face of the fact that companies are beginning to demand more quality from their products and services and, consequently, higher productivity ».
In this sense, Robles Jr. (1994, p. 12) said that «it was at the beginning of the Qualidade, that either waste will be severely punished. As organizations come to raise awareness, importance is given to the full use of two subjects. As a matter of fact, he strikes the first time, trying as much as possible to avoid losses ».
For companies to become competitive, it is essential that they do not become complacent. Many times, you will consider yourself invulneráveis and for that is implantam uma strategy to take advantage of your current market position. A brand of excellence of a company is a continuous commitment to become fully competitive. This requires a constant elimination of waste, as well as the ability to keep the industrial leadership in the introduction of new products, rent it out, or diversify its products.
Segundo Brimson (1996, p. 18), «as manifestaciones mais visíveis of a manufacturer of success in this new environment, or increase of automation and computerization, to reduction of more direct work and of stocks, to greater attention to product and planning of the production and life cycles of the most recent product. A revolution is based on new manufacturing philosophies, quality management and planning two manufacturing resources, together with the careful implementation of advanced technologies ».
At a competitive level, companies have revered their forms of organization. Multinational companies have launched projects for the rationalization of structures worldwide. This process is carried out by global production or globalization, whose main purpose is to seek the maximum degree of operational efficiency. For this reason, it analyzes or performs all the manufacturing units, trying to concentrate more efficient production that will have to meet demand in níveis globais (Robles Jr., 1994).
A globalization also aims to manufacture a product that satisfies more consumers in a more comprehensive way. This is how the multinationals have found themselves to confront the agreement of small companies, because they are highly efficient.
In order to keep up with the agreement, companies need information that allows or understands two factors that they can influence. Brimson (1996, p. 20), states that "a gerência deve exercer uma pressão constante in every company for reductions in monthly costs and gains in production".
The principles of business management are changing: therefore, the control and measurement procedures of the performance efficiency need to be reviewed. Global markets mean global markets where they have high quality, low cost and total customer service. As companies are already investing heavily to serve and satisfy their consumers.
As companies that do not accompany these developments, they will be forced to reposition themselves or to shut down their activities. In the face of these changes, many people ask themselves about how a modern technique of hurrying should be two things that allow them to manage and decide about their business.
Not that they refer to changes (Ching, 1995, p. 13), he comments that “we did not attend three simultaneous revolutions at the same time, not the market. First of all, it could be perceived by the emergence of economic blocs, wealth transfer and globalization of two markets.
A second and technological; The possibility or increase of the production of the factories and desks and allowed to manage a company with fewer employees. Third and administrative; Throughout we notice that the quality of the increase in product we see together in the first place. The companies are absorbed by the new technologies and are looking for the best product, a necessity for any company involved in arid concord. "
Second to Price Waterhouse (1993, p. 159), «o entrepreneur will be equipped to use all the technological and human resources available to you in the best way and without sense amplo do conceito, ou seja, melhor qualidade, minor custo, maximum exploitation e sem wastes ». The business is required or the continuous support of two businesses in its branch of activity.
For ISSO, according to Price Waterhouse (1993) and the necessary theoretical and practical base on the methodologies of Custeio. It is necessary to apply resources in quality, information, technologies and specialization. It is necessary to apply resources in training. And, finally, most of the two cases are necessary to count on the support of specialists, as well as the internal or external ones in relation to the organization.
To survive, companies must be susceptible to moving. Ability to endorse past decisions, reagir à present situations and predict future events can be seen as a critical event factor.
5 - Implicação das mudanças na contabilidade managerial
Important changes in technology, as a replacement for the traditional production department in Linha, since only one phase of the production process was completed by the "cell", in which the operators completed all the phases of manufacturing of a product, or effort to decrease inventories. As a necessity of eliminating activities that did not add value to the products, we will realize that some councils and techniques of custody will be seen as more capable of evidencing the production and product habits that you have traditionalized techniques of custody.
Browse, as required by a business accounting system and a reality. Or the system must make possible an effective control and provide the administration with all the information concerning the financial and patrimonial situation, and the results obtained.
Li (1977) mentions that as Accounting has evolved and expanded or reached, it becomes an essential part of all business purposes. It worries about what happens, what happens and what can be expected to happen, therefore, it becomes indispensible to the administration, to ensure that appropriate controls and planning produce lucrative operations.
In this context, in view of the company as everything else, the definition of needs represents the basic premises for the efficiency of the process. It is worth highlighting, more than once, the importance of the participation of the Accountant, as it is an area of intense interaction with others.
Segundo Sá (1994, p. 25), «a administração ea contabilidade tendão a um extreme avizinhamento, or decision-making process far-se-á using countabeis models. Or future, more and more, there will be more than two accounting scientists ».
In this sense, Spanholi (1994, p. 5) focuses that «o profissional, até graduated same, terá to start to relearn to use or his intellect in a different way, using criatividade, logic eo synergism. It is necessary, therefore, to inquire: when are we going to ignore this reality? We need to rethink the role of accounting for our traditional molds and new professional specialties ».
Segundo Silva (1994, p. 27), "as cresceram organizations, or a complex economic system, also evolved into accounting."
The reports of management accounting, not rarely, are only valid for the operational managers, not your commitment to reduce costs and improve productivity. Such reports affect, as a matter of fact, on demand, we managers will temporarily operate trying to understand and explain divergences presented, so we can see the economic and technological reality of their operations.
Nestes termos, Johnson & Kaplan (1993), strengthens this idea that management accounting systems can and should be projected in support of the operations and strategies of the organization.
A technology exists to implement radically different systems in two ways. Or lack of knowledge. But such conhecimento can emerge from experimentation and communication. The innovative spirit that has been visible for years, not the beginning of the scientific administration movement, can be recovered by innovative managers and academic researchers who are committed to the development of new councils not involved in relevant management accounting systems.
These aspects must be the responsibility of the management accountant, and a large part of them must be present in an accounting information system, within two peculiar aspects of the company. Each company has its products, its production technology, managing within councils that are most appropriate to its production reality, and works within a philosophy of managerial and product quality, which must permeate the entire company.
This led the Accounting professionals to redesign their management information systems, incorporating new concepts that portrayed the changes in our production management methods.
Spanholi (1994, p. 7) says that «the impact caused by technological changes is a present phenomenon, not only in accounting, but in all segments of society. It has not turned; it is an irreversible process ».
Therefore, Management Accounting must consist of an updated information system. Lago (1996, p. B-02) comments that "we all have to make financial decisions on a daily basis, and for that reason we must provide the most up-to-date information."
6 - Considerations
With this article, it is intended to be evidenced by the accounting report, as an information system of events and economic transactions of companies, not at this global competition census.
A company in the modern world has changed its strategies; The globalization of two markets is highly competitive as it evolves into high-efficiency levels, with specialization having become one of its most relevant characteristics. You were studied about the company delineiam, at the moment, forecasts of strategic administration and activities that were not long ago, as well as processes reengenharia eo approach of total quality (Casanova e Vargas, 1995).
Quanto as mudanças, Kanitz (1977), says that the world is changing continuously, more quickly and unexpectedly. We are afraid we have an idea to control, nothing is possible to affirm in relation to the immediate future.
In failing to move, Nakagawa (1993) emphasizes that, in such a cenario, or model of decision of the companies requires the most perfect and complete integration of all the areas you operate, as the Controller has as main responsibility for the availability of a company of a system of information that adequately supports such a decision model.
He also said that, it can be affirmed that he turned to Contabilidade já tem to his responsive to the information needs of companies that are using advanced production technologies.
It is also up to you to submit Accountants to the responsibility of integrating effectively into the team that makes the main decisions of the company, to disseminate and implement the councils and the management system.
In this sense, Coopers & Lybrand (1993, p. 184), focus that counting as a science is prepared to analyze, record and generate data and information: in the meantime, you will be profissionais of this area to recycle its own terms as a model that will Melhor indicate to reality of manufacturing through economy, being able, in this way, to present reliable results.
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