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The Accounting like Element of Control:
The title
of this commentary describes a fact that very few industralists would put
in doubt. Nevertheless, those same industralists, of PYMES in their great
majority, do not use the accounting for their decision makings nor
fundamental element of control, with which, at this moment specially, they
put to his businesses in serious risk of bankruptcy.
The company, and we included with this term to the
commerce, the industry, the services, etc., has suffered, in our country, a
full change from year 1990. Before the implantation, successful by the way,
of the convertibility law, our economy was handled in a permanently
inflationary context. This caused that the data obtained from the
accounting not outside great utility if were not put under it a series of
very complicated recálculos, and, in spite of that, induced to the error in
most of the cases.
The stability of our currency, that we lived more
ago than one decade, has the virtue fundamental to eliminate the
inflationary tax, that always makes feel its flagellum, specially, in the
base of the socioeconomic pyramid. Also it has another virtue, that is not
Vista like so by an important sector of our empresariado, and is that it
forces to us to be efficient to be able to compete with the world, since
the stability would not be possible without the opening of the economy.
And here it is where it enters to play the
accounting as essential element for the handling of a company, anyone is
their size.
In an inflationary context, that in our country
lasted more than 40 years, to the industralist it was enough to him with
crossing the business to verify that it had not fallen in stocks and thus
to maintain the value of his patrimony. Now it must worry about other
things: stocks minimum, high rotation, yield of the investment and Maxima
effectiveness in each one of the sectors.
All these elements, that an efficient accounting
offers in exact form, must be analyzed, and, on the basis of them will make
the decisions from course changes in order to assure a maintained growth,
or, in some cases of assuming the inviabilidad of that business.
The aforesaid thing with the argument could be
objected of which a small company could not maintain the cost that means an
efficient administration. This affirmation, certain until does few years,
has become a deceit. Because today we told on a tool, that you, reading, it
handles, since it could accede by her to this commentary, and who allow an
efficient accounting of each one of the operations of the business with a
minimum cost: the computer.
An efficient software allows that each registered
operation repels instantaneously in the accounting, besides to update the
existence, the current accounts of clients and suppliers, the necessary
costs, and all elements for an efficient administration.
In order to finish this summarized commentary,
and, considering that you could read it acceding to this page by Internet,
I suggest to him answers the following question: Can now inform its
computer to him the valorized stock present into its business, the total
debt of its clients and the antiquity of the same one, the balance of its
banking accounts, the sales made in any chosen period of each product, the
gain or loss obtained in a certain period?
If the answer to some of these cuestionamientos is
NO, I suggest to him to reflect on the matter.
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How To invest in Technological Information:
The Planning, an Activity; the Budget, a Tool:
Which is the concept of the
planning of the IT budget?
The planning concept goes bound
to the one of budget by virtue of which the second is not more than an
instrument of first. The managemental activity and organizacional one
enters in the planning of objectives, I put, projects, measured in terms of
a horizon of execution in the time. One does not plan budgets. The budget
leaves like a consequence of to have made a work of corporative planning in
a performance area.
Is the Planning a useful Tool
for the work of the IT Manager?
The planning and the budget, a
first as activity and the second as tool methodologic-technique s or is not
it tools useful but indispensable for the modern manager. If a manager,
wishes to take ahead a work with a minina probability of success, will be
due to seat to make the planning exercise. He will have himself to ask
where he wishes to be to the conclusion of the considered budgetary period.
To establish goals and clear indicators of advance towards those objectives
drawn up. For it he will require of resources that will have to be executed
in a time horizon. These two points decide the success or failure of the
management since those are they themselves that plan and budget the
maintenance and growth.
Which are the factors that are
due to take into account for the planning?
Making abstraction of the
budgetary problems, we can say that the most important factor that it is
taken in consideration to the hour of the planning exercise is the high
level of the looked for quality of the service that we must render. This
defines the technology which it is due to apply to the operation, defines
the investments that are due to execute according to a plan with each one
of the areas on watch, defines the level of training of the support
personnel, defines the plans of growth of the system. The planning exercise
is the angular stone the budgetary exercise. Now well, in term of other factors to take in consideration for
the planning, always, in my opinion, is due to watch towards the vision and
mission of the organization with the purpose of not losing of Vista that
always is and will be the responsibility of the managers to transform into
concrete facts through these tools.
Which are the skills on which
a good planner must count?
A good manager is by nature a
good planner. It must know at any moment which is the contribution of its
area of specialty to the object common of the company in where it works. If
it knows clearly these objectives and values, know the plan that it will
have to implement in his area to contribute to those common profits. An
error which frequently the managers of Technology commit is to make
investments to its companies of great amounts of money in technology that
soon are not reverted in the common organizacionales objectives, because
they think as technicians and they have what technological "
enamoramiento with " the things is called that every day leave in the
market. It is responsibility of the managers of technology of the
information to transfer those limits that the same technology imposes and
to extend to the company, in special when natural advisers of their Boards
of directors are they them and main executives in the handling of those
investments.
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