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English to Spanish: Family Business Review General field: Bus/Financial Detailed field: Business/Commerce (general)
Source text - English Management accounting change in Monnalisa
Moores and Yuen (2001) argue that firms at the birth stage are expected to present information in the least aggregated and integrated manner. This is mainly related to their simple and highly centralized structures and their intuitive decision-making style. Consistently with this position, during the 1970s, Monnalisa did not rely on a formalized MAS.
Moreover, according to Moores and Yuen (2001),
when moving from the birth to the growth stage, characterized by an increasingly analytical decision-making style, growing market share, product complexity, and decentralized structures, firms are expected to present information in a more aggregated and integrated manner (see also Davila et al., 2009; Greiner, 1972). Thus, in 1989 a formal MAS was finally set up, and a controller with strong financial skills was put in charge of the system, becoming the head of an ad hoc “Management Accounting and Control” unit.
At first, the management accounting practices relied heavily on the annual budget, which was based on financial targets and measures, mainly expressed in terms of costs and revenues, contribution margins and cash flows.
Translation - Spanish El cambio de la contabilidad gerencial en Monnalisa
Moores y Yuen (2001), argumentan que de las empresas en la etapa de nacimiento se espera que presenten la información en la forma menos agregada e integrada. Esto se debe principalmente a sus estructuras simples y altamente centralizadas y a su estilo de toma de decisiones intuitivo. Coherentemente con esta posición, durante la década de 1970, Monnalisa no se basó en los sistemas de contabilidad gerencial formalizados.
Por otro lado, según Moores y Yuen (2001), cuando se pasa de la etapa de nacimiento a la etapa de crecimiento, caracterizada por un creciente estilo de toma de decisiones analítico, el crecimiento de la participación del mercado, la complejidad de los productos y las estructuras descentralizadas, se espera que las empresas presenten la información de una forma más agregada e integrada (ver también Davila y demás., 2009; Greiner, 1972). Por este motivo, se estableció en 1989 un sistema de contabilidad gerencial formal y se nombró a un contralor con grandes habilidades en el campo financiero a cargo del sistema lo que lo convierte en jefe de una unidad ad hoc de “Control y Contabilidad Gerencial”.
En un principio, las prácticas de contabilidad gerencial dependían fuertemente del presupuesto anual, el cual estaba basado en objetivos y mediciones financieros, principalmente expresado en términos de costos e ingresos, márgenes de contribución, y estados de flujo de efectivo.
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Graduate diploma - Universidad de Belgrano
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Years of experience: 1. Registered at ProZ.com: Oct 2008.
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