Herramientas de contabilidad de gestión utilizadas en la práctica empresarial: una revisión crítica de los trabajos de investigación

Academia : Revista Latinoamericana de Administración 01/2010;
Source: DOAJ


La respuesta empresarial ante el nuevo entorno dinámico no ha sido unánime. De ahí que en la última década se ha observado un crecimiento en la investigación sobre los sistemas de información para la gestión en general y los sistemas de cálculo de costes de las compañías. A causa de ello, en esta investigación analizamos las distintas herramientas de contabilidad de gestión utilizadas actualmente por las empresas. Asimismo examinamos la relación existente entre el entorno y el diseño de las organizaciones, y la influencia que tienen estas variables en la elección de los sistemas de información.

91 Reads
  • [Show abstract] [Hide abstract]
    ABSTRACT: In this paper we report and comment upon findings from a questionnaire based study of the deployment of different advanced costing techniques and practices amongst 677 U.K. manufacturers operating in all sectors and with turnovers ranging from several million pounds to over £1000 million. Advanced manufacturing techniques and practices, for example, Materials Requirements Planning, Just-In-Time, Flexible Manufacturing Systems and so on were well represented amongst the sample manufacturers. The use, and planned use, of advanced costing techniques and practices, for example, Activity-Based Costing were higher than we would have expected from our own anecdotal experience and results from other studies. We have attributed this, in part, to confusion over terminology and also to the feelings of some respondents, reported at workshops we held to discuss our findings, of needing to be seen to be involved to a greater or lesser extent with these developments. We also observed an apparent lack, in some cases, of relevant costing tecniques and practices to support different types of advanced manufacturing techniques and practices and also the less than complete development of accounting systems. These findings, it is suggested, may be due to a number of reasons including, inter alia: a lack of understanding of advanced costing techniques and practices; a conscious decision by management that the benefits to be gained by extending systems in this way are outweighed by the costs.
    Management Accounting Research 09/1992; 3(3):201-211. DOI:10.1016/S1044-5005(92)70011-0 · 1.33 Impact Factor
  • [Show abstract] [Hide abstract]
    ABSTRACT: The findings of a survey of budgeting and standard costing practices in New Zealand (NZ) and United Kingdom (UK) manufacturers are reported. The results suggest that some commentators' predictions of a demise in standard costing and variance analysis are overstated. It has been found that standard costing systems continue to be popular and that the majority of accountants surveyed do not envisage abandonment of standard costing and variance analysis in advanced manufacturing technology environments. Comparisons between budgeting and standard costing practices used in NZ and the UK reveal a high degree of consistency. In the case of the few differences that have been observed, it appears that there is a greater lag behind prescribed practice amongst NZ manufacturers. The main differences noted are: a greater proportion of performance reports used in NZ budget centers fail to distinguish between controllable and non-controllable costs; NZ manufacturers are more reliant on historic data when setting standard costs; when distinguishing between variable and fixed costs, there is a greater tendency in NZ to simply treat direct costs as variable and overhead costs as fixed.
    The International Journal of Accounting 02/1998; 33(5):569-588. DOI:10.1016/S0020-7063(98)90013-9
  • [Show abstract] [Hide abstract]
    ABSTRACT: This paper presents data obtained from a representative sample survey on hte budgetary controls used in large U.K. companies. The results show a lower overall incidence of such controls than might be expected from textbook descriptions. Only a minority of companies uses a wide range of profit and cost ratios whilst an equally large minority appears not to rely on budgetary control at all.The paper also uses cross-sectional variations in hte incidence of budgetary targets with features of the organization and its workforce in order to illuminate the uses to which these budgets are put. The findings are tested against the ‘conventional’ picture of budgetary controls as a response to size diversity and problems of internal co-ordination, and against a ‘radical’ view that they are a response to trade union organization and flexibilities within the workforce.Both the theories receive some prima facie support from the ‘raw’ cross-sectional variations within the sample. Multiple logistic regression, however, indicates that the ‘real’ correlate of return-on-investment (ROI) targets are internal trading relationships which are exposed to external market competition. Since internal trading of this type is also associated with the presence of trade unions, the findings point to the existence of a counter-trade union strategy in which ROI targets are used to define the profitability of business units whilst competition from external markets is used to prevent this from being achieved by the export of excess costs iinto the rest of the organization.Ratios involving labout costs appear to be a response to weakness on hte part of the workforce, rather than strength. They are more frequently used in companies which employ large proportions of part-time or female workers. Generally speaking, these employees have higher wastage rates than full-timers and they are easier to lay off and to put on short-time working. In this respect, the use of budgetary reports is related to managerial freedom to act on the information.Overall, the data indicate that the usage of budgetary controls in large U.K. companies is intimately linked with considerations of labour control.
    Management Accounting Research 03/1996; 7(1):1-23. DOI:10.1006/mare.1996.0001 · 1.33 Impact Factor
Show more


91 Reads
Available from