MANAGEMENT ACCOUNTING AS AN INSTRUMENT OF PLANNING AND CONTROL IN THE ORGANIZATION'S DECISION MAKING

Abstract

The new economic order highlights the need for business units to modify both their structures
management, such as 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 unpredictable consequences. That is why we are attending to a new culture of organizations through which they must try to adapt to the new environment.
Management Accounting, one of the formalized control systems par excellence, can be used to facilitate the process
control through the preparation and preparation of the budget (planning process) and the calculation and analysis of deviations (evaluation process). For this, it is It is necessary to know what is the result of each of the departments that make up the company and through the formulation of objectives and the preparation of budgets, it is indicated which It is the behavior towards which the
members of the organization and is motivated to achieve them. By On the other hand, through the analysis of deviations it is evaluated whether This behavior has been consistent with the objectives established. Based on the above, this document addresses the current perspective of administration, accounting as a means to make decisions, the influence of financial statements on the administrative functions of a company, to the accounting as an information system, to Management Accounting as a planning and control instrument in decision making.