Videos de Experimentos Relacionados
Contabilidad de gestión para entornos tecnológicos avanzados
Science (New York, N.Y.)
|August 25, 1989
Resumen
La contabilidad de gestión moderna requiere sistemas actualizados. El nuevo control operativo y los costos basados en actividades proporcionan datos oportunos y relevantes para la calidad, los plazos de entrega y la capacidad de respuesta del cliente en mercados competitivos.
Área de la Ciencia:
- Contabilidad de gestión Contabilidad de gestión.
- Gestión de operaciones Gestión de operaciones.
- Contabilidad de costos Contabilidad de costes Contabilidad de costes
Sus antecedentes:
- Los sistemas tradicionales de contabilidad de gestión son obsoletos para las demandas comerciales actuales.
- Las empresas se enfrentan a desafíos con información oportuna y relevante para la toma de decisiones.
- La creciente complejidad y la competencia requieren métodos contables avanzados.
Objetivo del estudio:
- Para resaltar las limitaciones de los sistemas históricos de contabilidad de gestión.
- Introducir sistemas modernos de control operativo y medición del rendimiento.
- Explicar los beneficios del cálculo de costos basado en actividades en entornos complejos.
Principales métodos:
- Discusión de las limitaciones en la contabilidad de gestión tradicional.
- Introducción de nuevos conceptos de control operativo y de medición del rendimiento.
- Explicación de los principios de cálculo de costos basados en actividades.
Principales resultados:
- Los nuevos sistemas hacen hincapié en la medición directa de la calidad, los plazos de entrega, la flexibilidad y la capacidad de respuesta del cliente.
- El costo basado en actividades asigna con precisión los costos indirectos y los costos de los recursos de apoyo.
- La mejora de la información gerencial es alcanzable en entornos empresariales avanzados.
Conclusiones:
- Los sistemas obsoletos de contabilidad de gestión obstaculizan la competitividad.
- El control operativo y el costo basado en actividades ofrecen mejoras significativas.
- La adopción de sistemas modernos es crucial para las empresas complejas y tecnológicamente avanzadas.
Videos de Conceptos Relacionados
01:30Health Information Technology and Healthcare Information System
Health Information Technology (HIT)
Health Information Technology, commonly called HIT, integrates advanced information systems and technology in healthcare settings. Its primary functions include:
Health Information Technology, commonly called HIT, integrates advanced information systems and technology in healthcare settings. Its primary functions include:
01:21Manipulation and Analysis
GIS manipulation and analysis functions are vital for decision-making and planning. These activities range from data retrieval tasks, such as selecting information based on specific criteria, to advanced analytical techniques that address complex spatial problems.One critical GIS analysis method is overlaying, which combines multiple data layers to examine impacts. For example, overlaying a river-dammed lake boundary with road networks can identify affected infrastructure. Another common...
01:30Environmental Applications of Microorganisms
Microorganisms play a pivotal role in maintaining ecosystem balance by recycling essential elements such as carbon, nitrogen, and phosphorus, as well as supporting processes like bioremediation, wastewater treatment, and biofuel production.Microbes in Elemental CyclesIn the carbon cycle, microorganisms decompose organic matter, releasing carbon dioxide via aerobic respiration. This carbon dioxide is subsequently used by photosynthetic organisms to synthesize organic compounds, closing the...
01:22Microenvironments
Microorganisms inhabit highly localized spaces known as microenvironments, which are defined by distinct physical and chemical characteristics. These include oxygen concentration, pH, temperature, light availability, and nutrient levels. The conditions within a microenvironment can differ markedly from those in the surrounding area and significantly influence microbial growth, metabolism, and community structure.Microenvironments often display sharp physicochemical gradients over small spatial...
01:10Control Systems
Control systems are everywhere in contemporary society, influencing diverse applications from aerospace to automated manufacturing. These systems can be found naturally within biological processes, such as blood sugar regulation and heart rate adjustment in response to stress, as well as in man-made systems like elevators and automated vehicles. A control system is essentially a network of subsystems and processes that collaboratively convert specific inputs into desired outputs.
At the heart...
At the heart...
01:29Bioreactor Design and Operational System
Bioreactors are engineered vessels designed to cultivate microorganisms under controlled conditions for industrial bioprocessing. They maintain sterility and allow precise regulation of pH, temperature, oxygen, and nutrient levels to optimize microbial growth and metabolite production. Bioreactors range from small laboratory units of 1 liter to industrial systems holding up to 500,000 liters, though only about 75% of their volume is actively used for fermentation. The remaining headspace...