I. TITLE
The management accounting model as a means of support for the efficient Administration of Functional areas
II. GRADUATING NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Lima Peru
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The existence of the following bibliographic information has been determined:
Pilarín in his work Historical Evolution of Management Accounting points out that, to address aspects related to the origins and development of Management Accounting, it is very important to have the concepts of costs and expenses well defined as terminology to follow.
It also states that the history of Management Accounting in the universal field will allow us to understand the need for the emergence of new cost systems and that the existence of three great contributions that unfortunately happened should not be ignored during these years unnoticed, the proposals of Church (1915-1920), Clark (1920-1930) and Vatter (1930-1940).
It also adds that, from 1950, the need to articulate Management Accounting suitable for decision-making became one of the main centers of attention for many researchers and professionals related to Cost Accounting.
It also states that it coincides with the concept of Management Accounting by Fernández (1993), the essence of which states that it is the part of Accounting that captures, registers, evaluates, analyzes and transmits financial and non-financial, quantitative and qualitative information, to In order to facilitate the decision making of the different levels of the organization, relative to the monitoring and achievement of the strategic and general objectives set, to the planning, control and measurement of all the activities of the organization (internal and external), in close collaboration with the rest of the functional areas and allowing those responsible for its execution to participate, together with management, in decision-making.
Finally, it states that, on the meaning of the term Management Accounting, there are different approaches or criteria, which are treated by prestigious authors *. However, there are common aspects, which are shown in Scheme 1.
Scheme 1.
Common aspects in the meaning of the term Management Accounting
Source: own elaboration based on the reviewed literature
Castelló in “The New Challenges of Management Accounting” points out that the new economic order highlights the need for business units to modify both their management structures and conventional decision-making processes. We are immersed in a time of economic «turbulence», motivated, to a large extent, by the development of highly competitive markets that have unleashed a process of innovation and change with unforeseeable consequences.
That is why we are witnessing a new culture of organizations through which they must try to adapt to the new environment in order to maximize their chances of survival.
So also, today, more than ever, current information must be available, accurate and entirely linked to strategic objectives. In this sense, managers are increasingly aware that the practices that have been developed to date in the framework of management accounting are not sufficient to respond to the needs of decision-makers. For this reason, those responsible for management accounting must understand that they play an important role in providing information that must be endowed with high quality, so that it can be useful to all levels in the decision-making process. of decisions.
He ends by stating that we are aware that, as a general philosophy, the creation of new management accounting techniques will always be welcome, but the establishment of these practices in a standardized way, as well as their general acceptance, will be a complex process., but it will be necessary to assume if you want to survive the characteristics of the new and dynamic economic environment.
Mayor in his escito "The Mission of Management Accounting and Changes in its Context" states that performance can be defined as the chain of events that make up business management.
He also says that traditional accounting generally worked with retrospective (historical) time cycles; the new accounting must look to the future, therefore be prospective; As its future is uncertain, due to the successive and emerging changes in the context, its approach must be strategic, which consists of establishing flexible and adaptable goals to the changes.
Finally, it states that the new changes in the context of the accounting mission and the new evolutionary needs of companies imply reorienting the accounting mission. The two main axes of this evolution are:
to. Information systems as the basis for the analysis of "causal relationships".
b. The accountant's intervention as a participating member of the management team and therefore in decision-making.
Ripoll in his article " The New Role of Management Accounting" states that, at the moment when the issue of competitiveness is in the limelight, there is an area that has historically been neglected by many companies and that in most of The cases are not related or have not been given the importance of the context of the organization. We are referring to management accounting, and to a subset of it such as cost accounting. Among the many changes that the company must face, that of cost management is perhaps the most important, especially since, being one of the most neglected, it is one of the least developed.
Pontet in his article " The Institutional Theory and the Change in Management Accounting", indicates that, in the last decades, management accounting as a source for decision-making has become more relevant in organizations. Among other reasons, to adapt to the increasingly flexible speed of changes in the environment and to manage the interaction with individuals inherent in their mediated context (Merchandt, 1985). It is, in turn, the existing uncertainty that requires having the most information in quantity and quality, seeking control of day-to-day operations (Kaplan, 1991; Wiesendager, 1994).
It also adds that with the control focus and the context they have conditioned the changes made in Management Accounting and that the organizations have sought to satisfy external requirements, which later became an internal need for information for decision-making, that is, there was a change of strategic thinking in the Directorate.
Quesada in his essay "Study of the theoretical framework of Management Accounting" indicates that the most important events in Management Accounting have been shown to have influenced notably the emergence of new systems, such as ABC / ABM. And that through the doctrinal foundations the logic of why it is the activities and not the products, that incur the costs, is demonstrated.
4.2. PROBLEM STATEMENT
4.2.1. PROBLEM FORMULATION
The organizational structure that supports the requirements of today's clients, immersed in a complex and dynamic context, must be conceived based on the principles of delegation, motivation and continuous interaction in highly trained teams in which the identification of its members with the ultimate goals of Organization to which they belong is one of the determining variables of the success pursued.
Professionals must adapt to the problems faced by medium and small companies, such as the increase in tax pressure, late payment of obligations, difficulties in accessing credit and low profitability of companies which, added to the previous ones, can lead to the discontinuity of the activity or the urgent need to rethink its positioning in the market.
The four mentioned circumstances have caused modifications in our professional practice: Tax pressure: Increase in the routine of customer service. The usual tasks (liquidation of wages, taxes, etc.) are incorporated into the response and monitoring of the largest number of intimations and inspections that currently exist and the incorporation of new work methodologies.
The environment in which most business organizations operate forces their leaders to increase the operational flexibility of their organization and adapt quickly to changes and accounting paradigms in order to achieve greater efficiency or performance.
There is no doubt that the current world has undergone great and profound changes in recent years due, among other factors, to the increasing automation of companies and the increased competition faced by products on the market. This has had effects on the way companies conduct their business, which in turn has profoundly impacted Management Accounting.
The same must happen in the role that the public accountant plays within companies. The role traditionally played by the person in charge of the historical record of the operations that a company carries out with other economic entities and of preparing the financial statements in order to reflect its financial situation at a certain date or period.
The managerial public accountant has to become a key pillar in the correct measurement of business performance, in the decision-making of senior management and in the development of company strategies, to help them, not only to survive but to to generate competitive advantages, in a globalized, increasingly growing and hostile business world. Because, in addition to being a function of extreme importance, for any business organization, it faces tremendous challenges, such as technological changes and the intensification of international competition.
Business leaders and executives are currently in the process of looking for new ways to manage and run their companies. However, it is not only the magnitude of the changes that cause problems for organizations, but the increasing speed with which they are taking place. In fact, Management Accounting systems arose to provide information, support the direction and control of companies, and to promote efficiency in the organization.
Advances in managerial accounting are linked to the movement of scientific management. To promote the efficient use of labor and materials, physical standards were established, such as the level of labor and materials, which in turn are easily convertible into costs. These costs, together with an allocation of indirect costs, are added to give a total cost of the finished unit product, useful in determining prices; and not to produce consistent external financial statements.
Management Accounting environments not only include total costs and financial results, but mainly analyzes of business operating activity, such as the value chain that is the set of interrelated, value-creating activities that in processes Production ranges from obtaining raw materials to the finished product to be delivered to the consumer, with which you have the option of reinforcing those activities that produce greater added value and eliminating those that do not. In this context, each company is considered as part of the chain of activities, creators of values. Modern accounting is no longer just a data recording technique, which will then be shown to stakeholders. Today, accounting is aimed at providing useful information,classified and analyzed, necessary and required, for managerial decision-making, as well as to serve as a control tool in managing the operations of a government or private company. This new concept of accounting requires a review of its functions and a rethinking of its scientific bases, considering as its functions: planning, budgetary control and cost analysis.
Management control is the analysis of accounting information, under a managerial administrative approach, for which it will be necessary to know the particular technique of government, private, exploitation, extraction, industrial, service, etc. activity. Accounting is as broad and diversified as the economic life of a company, in which you will have to relate and study the past, the present and the projection of results that you intend to achieve, in accordance with one of its general principles, of the going concern.
4.2.2. SYSTEMATIZATION OF THE PROBLEM
MAIN PROBLEM:
How to implement the Management Accounting model as an aid to the administration of the functional areas of an Accounting Entity?
SECONDARY PROBLEMS:
1. How can the Management Accounting model facilitate the efficiency of an Accounting Entity?
2. In what way can the Management Accounting model facilitate the continuous improvement of an Accounting Entity?
3. How the evaluation and feedback of the Management Accounting model can facilitate the optimization of an Accounting Entity?
4.3. THEORETICAL AND CONCEPTUAL FRAMEWORK
4.3.1. MANAGEMENT ACCOUNTING MODEL
In general terms, the concepts of administration, management and management are synonyms despite the great efforts and discussions to differentiate them. In practice it is observed that the term management translated as administration but also as management. In some countries the administration is more related to the public and the management to the private. In classic books administration and management are taken as synonyms. In the CINDA glossary, for example, management appears as equivalent to administration.
The essence of the concepts administration, management and management is that all three refer to a process of "planning, organizing, directing, evaluating and controlling" as H. Fayol put it at the beginning of the century or Koontz.
On the other hand, management accounting in a company is prepared by areas or centers of responsibility, identifying the different lines or centers with a commercial, administrative, or production function.
Management accounting, evaluates and controls the development of the main or strategic plan, with its variations or deviations, as well as the recommendations that lead to taking action on necessary corrective measures, in this sense effective communication between all levels of Management, it is important, so that all operations can be coordinated to achieve the objectives outlined in the operational plan and the strategic plan. An important part of communication is accounting reports, which Management uses in planning and control operations.
We must say that the concept of management applied to business administration requires that it fulfill four fundamental functions for the performance of the company; The first of these functions is planning, which is used to combine resources in order to plan new projects that may be profitable for the company, in more specific terms we refer to planning as the global visualization of the entire company and its corresponding environment, making concrete decisions that can determine the most direct path towards the planned objectives. The second function that corresponds to fulfill the management concept is the organization where all the resources that the company has are grouped, making them work together,in order to get a better use of them and have more possibilities of obtaining results.
The direction of the company based on the management concept implies a very high level of communication by the administrators with the employees, and this stems from having the objective of creating a suitable work environment and thus increasing the efficiency of the Employee work increasing the profitability of the company.
4.3.2. EFFECTIVENESS OF THE FUNCTIONAL AREAS OF THE ACCOUNTING ENTITY
Before going into the subject of the functional areas of the organization, it is necessary to introduce ourselves to the subject of the classical theory of administration formulated by Henry Fayol. The classical theory of administration emerged in France in 1916, which spread rapidly throughout Europe. We find that Henry Fayol starting from a principle in which he states that the company can be divided into functions, raises the following areas:
I. Technical Functions: business technical functions are directly linked to the production of goods.
II. Business Functions: Business functions are associated with the company's buying, selling, and trading activities.
III. Financial Functions: The financial functions are those that involve the search and management of capital.
IV. Security Functions: Security functions are to ensure the well-being of the people who work in the organization and the furniture and fixtures it has.
V. Accounting Functions: accounting functions control the part that has to do with inventories, costs,. Records, balance sheets and business statistics.
Administrative Functions: Administrative functions are those that regulate and control the five previous functions. Currently the basic functions of the company are called administration areas: administrative functions are called general administration; technical functions are called production, manufacturing, or operations areas; business functions are called sales or marketing; Financial functions are called financial areas that include the old accounting functions. The security functions became a lower level and finally the human resources area emerged.
Within the different schools that are in charge of the study and evaluation of the administration is the operational school or school of administrative thought, so called because it considers administration as a process of application of principles and functions (planning, organization, management and control) to obtain objectives.
Administrative functions, when used separately, are nothing more than functions, but when the administrator uses them and supports one another, he is perfectly fulfilling the administrative process. Said process, like any other, is characterized because it is always in constant change and evolution. In a few words, the administrative process cannot be immutable, as it would cease to be a process.
The administrative function is not an isolated entity, on the contrary it is part of a series of functions that are related to each other. The following figure shows sequentially the functions to be performed by the administrator:
The performance of administrative functions forms the so-called administrative cycle, which is presented as follows:
The administrative cycle gives rise to the correction and continuous adjustment of possible problems, that is, as the errors of the previous cycle are used, they are overcome and adjusted according to what is needed. The functions of the administrator within the administrative process keep a remarkable interaction with each other.
4.3.3. CONCEPTUAL FRAMEWORK
SPECIFIC FUNCTIONS OF THE ACCOUNTING ENTITY
The most important activities in the company, through which the goals and objectives are achieved, are the following.
Finance Area
It is the area that is in charge of the optimal control, management of economic and financial resources of the company, this includes obtaining financial resources, both internal and external, necessary to achieve business objectives and goals and at the same time ensure that external resources required by the company are acquired at favorable terms and interests.
Marketing Area
It is the area that is responsible for channeling goods and services from the product to the consumer or end user. Among the marketing functions we can mention: market research, marketing budget, determination of packaging, packaging, label and brand, distribution and sale of products, determination of the price of articles, advertising and promotion.
Production area
It is the area in charge of transforming the raw material into finished products and services, using the human, economic and material resources (tools and machinery) necessary for its elaboration. Among the main functions of the production area, the maintenance and repair of machinery or equipment, the storage of raw materials, products in process, finished products and quality control.
Personnel Area
It is the area in charge of the efficient and effective management of the company's human resources. Among the main functions of this area, the following can be mentioned: Recruitment and selection of capable, responsible and appropriate personnel for company positions, motivation, training and evaluation of personnel; the establishment of a pleasant environment for the development of activities.
The overall responsibility for the efficient development of business activities in these four areas is the sole responsibility of the entrepreneur, since he is the one who has to lead by example and work with responsibility and commitment so that the planned objectives are met, and motivate staff to actively participate. in business growth and development.
4.4. JUSTIFICATION AND IMPORTANCE OF WORK
4.4.1. METHODOLOGICAL JUSTIFICATION
This work uses the generally accepted scientific research methodology. Based on the identification of the problem, on this basis it formulates solution proposals and instruments through which said solution will be feasible.
The generally accepted methodology has also allowed defining the type of research, level of research applied methods, design of the research, the use of the population and sample for purposes of testing the hypothesis; the application of techniques and instruments of general acceptance. All these elements will make it feasible to obtain a final product in the best conditions.
4.4.2. THEORETICAL JUSTIFICATION
The work seeks to obtain effectiveness in the functional areas of the Company. Without a doubt, such effectiveness can be achieved on several fronts. This work seeks to achieve this by implementing a management accounting model.
4.4.3. PRACTICAL JUSTIFICATION
In fact, everything that contributes to the achievement of goals and objectives can be applied to get the most out of it. This work will contain the guidelines of how the management accounting model can be the instrument that companies need to facilitate institutional effectiveness. This work can be taken into account for the management of companies.
4.4.4. IMPORTANCE OF WORK
This work is important because it allows different theories to be used so that through the management accounting model they can have efficiency, economy and effectiveness in their activities. This work may be used by any type of company.
V. OBJECTIVES
5.1. OVERALL OBJECTIVE
Establish guidelines to implement and operationalize the management accounting model in the functional areas of the Company to facilitate the effectiveness of the municipalities.
5.2. SPECIFIC OBJECTIVES
- Determine the management accounting model to facilitate the efficiency and economy of the Company's functional areas.
- Note that the management accounting model can facilitate continuous improvement of the Company's functional areas.
- Define the guidelines for the evaluation and feedback of the management accounting model in a way that facilitates the optimization of the functional areas.
SAW. HYPOTHESIS FORMULATION
6.1. MAIN HYPOTHESIS
If the management accounting model is efficiently implemented and operationalized; Then the effectiveness of the functional areas of the Company will be facilitated.
6.2. SPECIFIC HYPOTHESES
1. If the synergy of the management accounting model then, the efficiency and economy of the functional areas of the company are facilitated.
2. If the management accounting model is applied then, the continuous improvement of the functional areas of the company will be facilitated.
3. If the evaluation and feedback of the management accounting model is carried out on a proactive basis; Then, the optimization of the functional areas of the company will be facilitated.
6.3. VARIABLES AND INDICATORS
| VARIABLES AND INDICATORS |
| VARIABLE |
| INDEPENDENT: |
| X. MANAGEMENT ACCOUNTING MODEL |
| INDICATORS: |
| X.1. SYNERGY OF THE MANAGEMENT ACCOUNTING MODEL |
| X.2. MANAGEMENT ACCOUNTING |
| X.3. EVALUATION AND FEEDBACK OF THE MANAGEMENT ACCOUNTING MODEL |
| VARIABLE |
| DEPENDENT: |
| Y. EFFECTIVENESS AND EFFICIENCY OF THE FUNCTIONAL AREAS OF THE COMPANY |
| INDICATORS: |
| Y.1. EFFICIENCY AND ECONOMICS OF MANAGEMENT ACCOUNTING |
| Y.2. CONTINUOUS IMPROVEMENT OF FUNCTIONAL AREAS |
| Y.3. OPTIMIZATION OF THE FUNCTIONAL AREAS OF THE COMPANY |
VII. METHODOLOGY
7.1. KIND OF INVESTIGATION
This work will be of the application type, to the extent that it is applied by the Companies to strengthen management and make way for the achievement of goals and objectives.
7.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since the management accounting model will be described and then it will be explained how effectiveness is facilitated in the functional areas.
7.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- To specify all aspects of the management accounting model and the effectiveness of companies.
2) Inductive.- To infer the information of the sample in the population and determine the conclusions that the investigation merits. Information from the management accounting model in companies will be inferred.
7.4. DESIGN OF THE INVESTIGATION
Design is the plan or strategy that will be developed to obtain the information required in the investigation. The design to be applied will be the Non-Experimental, Transectional or transversal, Descriptive, Correlational-causal.
Non-experimental design is defined as the investigation that will be carried out without deliberately manipulating the variables. In this design, phenomena are observed as they occur in their natural context, and then analyzed.
The cross-sectional or cross-sectional research design to be applied consists of data collection. Its purpose is to describe the variables and analyze their incidence and interrelation at a given moment.
The descriptive transectional design that will be applied in the work, aims to investigate the incidence and the values in which the research variables are manifested.
The correlative-causal Transectional research design that will be applied will serve to relate between two or more categories, concepts or variables at a given moment. It will also be about descriptions, but not about categories, concepts, objects or individual variables, but about their relationships, whether they are purely correlational or causal relationships. Through this type of design the research elements are associated.
7.5. POPULATION OF THE INVESTIGATION
The population will be made up of companies from the Junín Region.
7.6. INVESTIGATION SAMPLE
7.6.1. TYPE OF SAMPLING APPLIED
The type of sampling applied is STRATIFIED SAMPLING. Sampling in which the population is previously divided into a number of sub-populations or strata, prefixed beforehand. Then, within each stratum, a simple random sampling is carried out to determine the corresponding sample.
STRATIFICATION OF THE POPULATION
| SUB-POPULATIONS OR STRATUMS | TOTAL |
| NATIONAL COMPANIES | 10 |
| MEDIUM BUSINESSES | twenty |
| SMALL COMPANIES | 5 |
| MICRO BUSINESSES | 25 |
| TOTAL | 60 |
Source: self made.
7.6.2. APPLICATION OF SIMPLE RANDOM SAMPLING TO THE STRATUMS OF THE POPULATION.
Formula to determine the sample size corresponding to national companies. To define the sample size of the national companies in the region, the methodological formula for finite populations has been applied:
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population of municipal authorities: 5 |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.10 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 5) / (((0.09) 2 x 4) + (0.5 x 0.5 x (1.96) 2))
n = 5
Formula to determine the sample size for medium-sized companies:
To define the sample size, the methodological formula for finite populations has been applied:
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population of managers of the municipality: 12 |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.10 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 12) / (((0.09) 2 x 11) + (0.5 x 0.5 x (1.96) 2))
n = 10
Formula to determine the sample size for small businesses:
To define the sample size, the methodological formula for finite populations has been applied:
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population of Municipal Advisors: 6 |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.10 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 6) / (((0.09) 2 x 5) + (0.5 x 0.5 x (1.96) 2))
n = 06
Formula to determine the size of the sample corresponding to micro-enterprises
To define the sample size, the methodological formula for finite populations has been applied:
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total personal population of municipal workers: 25 |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.10 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 25) / (((0.09) 2 x 24) + (0.5 x 0.5 x (1.96) 2))
n = 20
SAMPLE SUMMARY
| COMPONENTS | INTERVIEW | POLL | TOTAL |
| NATIONAL COMPANIES | 5 | 0 | 5 |
| MEDIUM BUSINESSES | 10 | 0 | 10 |
| SMALL COMPANIES | 5 | 0 | 5 |
| MICRO ENTERPRISES | 0 | twenty | twenty |
| TOTAL | twenty | twenty | 40 |
Source: self made.
7.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to managers and bosses, in order to gather information about the investigation.
2) Surveys.- It will be applied to the owners of micro-enterprises, in order to collect information on the investigation.
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
7.8. DATA COLLECTION INSTRUMENTS
The instruments that will be used in the investigation are the following:
1) Interview guide.- This instrument will serve as a roadmap for the development of the interview.
2) Survey questionnaire.- This instrument will be applied to carry out the survey.
3) Documentary analysis guide.- This instrument will be useful to write down the information of standards, books, magazines, Internet and other sources.
7.9. ANALYSIS TECHNIQUES
The following techniques will be applied:
1) Documentary analysis. - This technique will allow to know, understand, analyze and interpret each one of the norms, magazines, texts, books, Internet articles and other documentary sources.
2) Inquiry.- This technique will facilitate having qualitative and quantitative data of a certain level of reasonableness.
3) Reconciliation of data.- The data of some authors will be reconciled with other sources, so that they are taken into account.
4) Tabulation of tables with quantities and percentages. - The quantitative information will be ordered in tables that indicate concepts, quantities, percentages and other useful details for the investigation.
5) Understanding graphics.- Graphics will be used to present information and to understand the evolution of information between periods, between elements and other aspects.
6) Others.- The use of instruments, techniques, methods and other elements is not limiting, it is merely referential; therefore, as necessary, other types will be used.
7.10. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
1) Ordering and classification. - This technique will be applied to treat qualitative and quantitative information in an orderly manner, in order to interpret it and make the most of it.
2) Manual registration.- This technique will be applied to enter the information from the different sources.
3) Computerized process with Excel.- To determine various mathematical and statistical calculations useful for research.
4) Computerized process with SPSS.- To enter, process and analyze company data and determine average, association and other indicators.
VIII. SCHEDULE
| ACTIVITIES | FEB | SEA | APR | MAY | JUN | JUL | AUG |
| THESIS PLAN: | |||||||
| Collection of
data |
X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Recopilation of
data |
X | X | X | X | X | ||
| Organization of
information |
X | X | |||||
| Process
information |
X | X | |||||
| Drafting of the
Thesis |
X | X | |||||
| Presentation | X | ||||||
| Lift | X | ||||||
| APPROVAL | X |
IX. BUDGET
| ITEMS | QTY | UNIT | UNIT PRICE. | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,720.00 | ||||
| Goods | two | Thousand | 25 | 50.00 | |
| Pencils | 5 | Dozens | 10 | 50.00 | |
| Computer ink | 10 | Units | 30 | 300.00 | |
| Floppy | 3 | Dozen | twenty | 60.00 | |
| CD | one | Dozen | 60 | 60.00 | |
| Other assets | 1, 200.00 | ||||
| II. SERVICES | 4,480.00 | ||||
| Specialized advice | 1,500.00 | ||||
| Secretarial support | 1,500.00 | ||||
| Mobility | 300.00 | ||||
| Viaticals | 500.00 | ||||
| Telephone | 200.00 | ||||
| Prints | 180.00 | ||||
| Photocopies | 100.00 | ||||
| Various | 200.00 | ||||
| TOTAL | 6,200.00 | ||||
X. BIBLIOGRAPHIC REFERENCES
1. Pilarín Baujín Pérez “Historical Evolution of Management Accounting” www.gestiopolis.com
2. Emma Castelló Taliani, AECA Bulletin No. 25 "The New Challenges of Management Accounting"
3. Guillermo Mayor Gamer, “The Mission of Management Accounting and Changes in its Context”
4. Vicente Ripoll Feliu, "The New Role of Management Accounting"
5. Norma Pontet Ubal, “The Institutional Theory and the Change in Management Accounting”
6. Mayra Quesada Guerra, “Study of the theoretical framework of Management Accounting.
APPENDIX No.1: CONSISTENCY MATRIX
| PROBLEMS | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS |
| MAIN PROBLEM:
How to implement the Management Accounting model as an aid to the administration of the functional areas of an Accounting Entity? SECONDARY PROBLEMS: 1. How can the Management Accounting model facilitate the efficiency of an Accounting Entity? 2. In what way can the Management Accounting model facilitate the continuous improvement of an Accounting Entity? 3. How the evaluation and feedback of the Management Accounting model can facilitate the optimization of an Accounting Entity? |
OVERALL OBJECTIVE
Establish guidelines to implement and operationalize the management accounting model in the functional areas of the Company to facilitate the effectiveness of the municipalities. SPECIFIC OBJECTIVES 1. Determine the management accounting model to facilitate the efficiency and economy of the Company's functional areas. 2. Point out that the management accounting model can facilitate the continuous improvement of the Company's functional areas. 3. Define the guidelines for the evaluation and feedback of the management accounting model in a way that facilitates the optimization of the functional areas. |
MAIN HYPOTHESIS
If the management accounting model is efficiently implemented and operationalized; Then the effectiveness of the functional areas of the Company will be facilitated. SPECIFIC HYPOTHESES 1. If the synergy of the management accounting model then, the efficiency and economy of the functional areas of the company are facilitated. 2. If the management accounting model is applied then, the continuous improvement of the functional areas of the company will be facilitated. 3. If the evaluation and feedback of the management accounting model is carried out on a proactive basis; Then, the optimization of the functional areas of the company will be facilitated. |
INDEPENDENT VARIABLE
X. MANAGEMENT ACCOUNTING MODEL INDICATORS: X.1. Synergy of the management accounting model X.2. Management accounting X.3. Evaluation and feedback of the management accounting model DEPENDENT VARIABLE Y. EFFECTIVENESS AND EFFICIENCY OF THE FUNCTIONAL AREAS OF THE COMPANY INDICATORS: Y.1. Efficiency and economy of management accounting Y.2. Continuous improvement of functional areas Y.3. Optimization of the functional areas of the company |
MSc. Pilarín Baujín Pérez “Historical Evolution of Management Accounting” www.gestiopolis.com
Among the authors, the works presented by: Fernández Fernández, Antonio stand out. Chapter 3: “Cost accounting and management accounting: a delimiting proposal”. In Sáez Torrecilla, Ángel. "Current Cost Accounting Issues". Spain: Mc Graw-Hill Interamericana SA, 1993, pp. 51-66 ; Fernández Muñoz, Ariel. "Management accounting and business excellence". / sl /: / sn / 1 ra Edition, January 1997 / sp / y Saez Torrecilla, A. and G. Gutierrez Diaz. "Cost accounting". Madrid: UNED, 1987, p. 22.
Emma Castelló Taliani, AECA Bulletin No. 25 "The New Challenges of Management Accounting"
Guillermo Mayor Gamer, “The Mission of Management Accounting and Changes in its Context”
Vicente Ripoll Feliu, "The New Role of Management Accounting"
Norma Pontet Ubal, "The Institutional Theory and the Change in Management Accounting"
Mayra Quesada Guerra, “Study of the theoretical framework of Management Accounting.
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