Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A.
The current economic situation of the banana sector requires seeking strategies to obtain profitability. In the past, the profit margin was determined by the price of the product minus costs and expenses; Currently, the desired profit margin is taken in relation to the price of the good, that is, it...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Fundación Koinonia
2019-10-01
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| Series: | Revista Arbitrada Interdisciplinaria Koinonía |
| Subjects: | |
| Online Access: | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/470 |
| _version_ | 1818326598154190848 |
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| author | Denisse Soraya Lindao Bravo Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez |
| author_facet | Denisse Soraya Lindao Bravo Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez |
| author_sort | Denisse Soraya Lindao Bravo |
| collection | DOAJ |
| description | The current economic situation of the banana sector requires seeking strategies to obtain profitability. In the past, the profit margin was determined by the price of the product minus costs and expenses; Currently, the desired profit margin is taken in relation to the price of the good, that is, it depends on the management of the administrator to control costs and expenses. Strategic management accounting goes beyond traditional accounting, rationing and providing important information for decision making. In this context, this article aims to design a strategic management accounting system for the optimization of costs and expenses in the banana exporter Novamerc S.A. The system includes planning and control tools, with a view to effective and efficient management of resources, such as the budget, the objective costing model, breakeven point, among others. |
| first_indexed | 2024-12-13T12:02:55Z |
| format | Article |
| id | doaj.art-022ed7c6bc454191bdbbf502b0f27d84 |
| institution | Directory Open Access Journal |
| issn | 2542-3088 2542-3088 |
| language | Spanish |
| last_indexed | 2024-12-13T12:02:55Z |
| publishDate | 2019-10-01 |
| publisher | Fundación Koinonia |
| record_format | Article |
| series | Revista Arbitrada Interdisciplinaria Koinonía |
| spelling | doaj.art-022ed7c6bc454191bdbbf502b0f27d842022-12-21T23:47:02ZspaFundación KoinoniaRevista Arbitrada Interdisciplinaria Koinonía2542-30882542-30882019-10-014214718210.35381/r.k.v4i2.470372Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A.Denisse Soraya Lindao Bravo0Cecilia Ivonne Narváez Zurita1Juan Carlos Erazo Álvarez2Universidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaThe current economic situation of the banana sector requires seeking strategies to obtain profitability. In the past, the profit margin was determined by the price of the product minus costs and expenses; Currently, the desired profit margin is taken in relation to the price of the good, that is, it depends on the management of the administrator to control costs and expenses. Strategic management accounting goes beyond traditional accounting, rationing and providing important information for decision making. In this context, this article aims to design a strategic management accounting system for the optimization of costs and expenses in the banana exporter Novamerc S.A. The system includes planning and control tools, with a view to effective and efficient management of resources, such as the budget, the objective costing model, breakeven point, among others.https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/470contabilidad de gestión estratégicacostos de exportaciónsistemas de costeoherramientas financierasplanificación y control. |
| spellingShingle | Denisse Soraya Lindao Bravo Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. Revista Arbitrada Interdisciplinaria Koinonía contabilidad de gestión estratégica costos de exportación sistemas de costeo herramientas financieras planificación y control. |
| title | Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. |
| title_full | Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. |
| title_fullStr | Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. |
| title_full_unstemmed | Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. |
| title_short | Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A. |
| title_sort | strategic management accounting as a multidisciplinary planning and control tool in the banana exporter novamerc s a |
| topic | contabilidad de gestión estratégica costos de exportación sistemas de costeo herramientas financieras planificación y control. |
| url | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/470 |
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