LA CONTABILIDAD

I TEST ON THE IMPORTANCE OF THE MANAGERIAL ACCOUNTING AS INSTRUMENT OF DIRECTION

INTRODUCTION

In all the companies of the world, the administrative accounting is the best weapon to promote the performance, nevertheless, to develop a good application needs a complex labor that not always is mas easily to manage. Because of it, it is necessary that the administrator knows all the necessary tools to obtain the needed results, such it is the case of the accounting administrative or called also managerial accounting, which allows to the direction of the company to know the needs of the departments in order that, as far as possible and of programmed form, there are elaborated strategic plans that help in the capture of decisions futures, trying to give this way a better result

MANAGERIAL ACCOUNTING

The managerial accounting or administrative accounting is that one that provides reports based on the countable technology that helps both to the administration and to the creation of policies for the planeacion and control of the functions of a company. It deals with the quantitative comparison of the realized with the planned, analyzing for areas of responsibility, including both the countable procedures and the existing information, to evaluate the efficiency of every area.

One has determined that the utilization of this accounting is optional, not all the companies possess her, but the advisable thing is that they use her, is the guessed right mas. It is applied when the executives are interested in obtaining information to base his decisions, already be, to make or to allow doing certain action.

The information that provides the managerial accounting can be useful in process of control from 3 points of view:

- As way to communicate information it brings over of what he wishes that should be done.

- As way of motivating to the company so that they act in the form mas adapted for his aims.

- As way to compare the results, bony to see that so good results obtained.

The general Accounting is orientated to facilitate the functions of planeacion, control and capture of decisions and has the following aims:

*To facilitate the process for the capture of decisions so much like to motivate the administrators towards the achievement of the aims of the company

* To supply correct and exact information

* To promote or to motivate the administrators to carry out the both tactical and strategic planeacion

* To help to evaluate the performance of the persons in charge of the company.

Briefly what wanted to devote being understood is that it has for aim deliver the information to the administrators of the company as tool necessary for a correct capture of decisions that allow him to achieve both the goals and the aims of his responsibility, since also to control the responsibilities of the personnel to his post in achievement of the aims of the company and to effect the necessary corrections in opportune

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