A look at budgets from complex thinking. test

Summary

This work is based on the importance of budgets based on complex thinking, we must understand that normally the teachings have been simple, but today's world is complex, organizations are complex, in each of them there are many logics different and perhaps even contradictory.

Introduction

In order to distinguish and understand the importance of the budget with a focus on complex thinking, we have to learn to differentiate and distinguish the concepts. Budget the word is made up of two Latin roots pre: indicates before, or in front of, and supposed: Done, formed therefore means before the done; Therefore, in general terms, the word budget adopted by the industrial economy is: "The technique of planning and predetermining figures on statistical bases and appraisals of random facts and phenomena", and referring to the budget as an administration tool it can be conceptualize as: "The estimation programmed in a systematic way, of the operating conditions and the results to be obtained by an organization, in a determined period."

The notion of complex thought was coined by the French philosopher Edgar Morin and refers to the ability to interconnect different dimensions of reality. Faced with the events of multidimensional, interactive facts or objects with random components, the subject is forced to develop a thinking strategy that is not reductive or totalizing, but reflective. Morin called this ability complex thinking.

Importance of budgets

According to Gustavo Velázquez Mastretta in his book "Sociology in organizations" he says we live in a world surrounded and composed of organizations (companies and institutions) that take very different forms and represent sociotechnical systems as an important instrument in the development of their political, economic systems and social. Organizations do not function in a vacuum, they influence their environment and at the same time are affected by it. It is indisputable that organizations are in permanent change and interaction with other organizations, with clients and with the general conditions of society.

An organization is "a system of consciously coordinated activities or forces of two or more people", in other words the organization is achieved through a conscious, deliberate, and purposeful coordination with a set of positions whose rules and norms of behavior must be subject to all its members and thus, use the means that allows a company to achieve certain objectives, in this case we will talk about the economic budget of companies that lead to determine economic development. The complex term is associated with those things that they are difficult to understand, difficult for those who do not have very specific skills or knowledge. However, its etymology shows us a slightly different meaning: “what is woven together”. Hence, in Morin's own words,that complex thinking is based on establishing relationships and complements, on the study of the whole through its defects and its effects, its movement and its stillness, taking into account the reciprocity that takes place between it and its parts.

Complexity represents the world as a great network made up of thin threads that intertwine and relate all its components. Complex thinking addresses questions as deep but as close as life, social problems and the future of the human species, and in recent times we understand that contemporary societies face problems of increasing complexity, defined by a number of relationships and variables that cannot always be fully interpreted. The academic field, for its part, goes through times of controversies that demand new and better strategies for the elaboration of knowledge.

We will talk about the budget as something relevant in companies since it is of great importance, since it helps us define the basic objectives of an organization to determine the authority and responsibility of each of the activities that lead to the success of the company.

The company is according to the dictionary of the real academy is: "action to undertake" but what is to undertake, "is to start" in this case what we want to undertake is a company, on the other hand if we go to an administration book it defines us as the company as the activity where the planning, organization, direction and control of labor resources, production, finance, sales is involved, focusing efforts most of the time to obtain a profit, every company has a Expense budget, planning budget, tax budget, sales budget, production budget etc. As you can see, everything is budgets.

We will analyze the budget of expenses, income and expenses, to determine how everything has a complex relationship; and that this has a relationship attached to the human being, we will begin by defining the expense budget as the set of expenses necessary to maintain the operational and administrative rhythm of the company in future periods.

When we refer to expense budgets, we are referring to the budget for those expenses traditionally known as administrative, selling and financial expenses. The expense budget provides the final information that will complement the financial budget, bearing in mind that expenses gradually incur results, the expense budget should be prepared with great care, quantifying the forecasts in accordance with the policies established within the business.

In some cases, the expense budget is prepared globally, framing all administration items and classifying expenses according to their nature, following the terminology and coding of the accounting plan, adapting to the established and revised budgets, framing all research expenses. production and development, considering all emerging expenses. The anticipated calculation of income is the first step in the implementation of any budget program in any private body or not, since this line is the one that provides the means to carry out the operations of the negotiation and is formed by the budget sales and budget of other income.

Today, faced with the need to manage change and promote continuous improvement, we have intelligent organizations, where each of its members learns from individual learning, that is, with personal growth and learning, thus acquiring skills to reach to the results that are really wanted in the organizational activity.

The exercise of a profitability analysis can be applied in order to determine the margins per product, facilitating the sale to the extent that a higher production can be achieved, which is therefore for the benefit of all those who make up that workforce mesh, who must have a preponderant motivation for work that makes people work for a mutual interest, remembering that motivation is an internal entity that moves us or activates us to do something, this internal entity is composed of desires, longings, impulses, generosity, effort, of each of those who make up a company. Motivation cannot be seen, smelled, or felt, it is not palpable and it is only deducible from the behavior, we cannot directly measure motivation since it is not observable,This leads us to think that we can only judge the degree of motivation of a person just by observing them. For what there are many factors that lead a human being to perform better every day in companies, the workforce is very important since they are part of the budget of companies. You must have a vision, where each individual and in conjunction with the organization, focus on the same goal or common interest, with the purpose of building better decision-making.focus on the same goal or common interest, in order to build better decision-making.focus on the same goal or common interest, in order to build better decision-making.

conclusion

Therefore, we conclude that the base element of success is the complex ability of the management to plan and control the activities of the organization, based properly on the budgets that is a plan of operations and resources of a company that is formulated to achieve in a certain period the proposed objectives and is expressed in monetary terms.

Budgets imply the need for a previous stage of prevention and planning, object of constant adaptation, being a means of evaluation, also providing possible failures to the structure of the company, as well as pointing out the objectives that are pursued to improve and grow, the budget is a tool to support planning activity, making it more effective and objective. The budget is one of the main strategic instruments of any organization that allows identifying deviations and opportunities for improvement.

In such virtue, everything today is complex, the study of the complex has also impacted in the most direct field in the interactions of human beings education, politics, administration, the interpretation of society and the understanding of the current moment that humanity lives, the problem of complexity has become the problem of life and living day by day is the problem of building the future and the search for solutions to contemporary problems. In the words of EDGAR MORIN “When you talk about complexity, it is about facing the difficulty of thinking and living”.

Budgets then must be proactive processes in their context, adapt to constant changes, thus fragmenting the problems that arise, under the integration of all elements without making a division of the company or in the different departments, if not taking into It has expert opinions or the results so that the solutions are not only particular.

In the same line of thought, MATTHEW LIPMAN refers to the idea of higher-order thinking as conceptually rich, coherently organized and persistently exploratory. If a thought lacks these three features, it is very doubtful that it will become a complex thought.

Therefore, studying "the budget" has become very important in the field of education, the most significant focus of interpersonal relationships, since it represents the training process that makes us able to integrate ourselves into society in an active and productive way.