El estudio de anales y crónicas literarias, así como la observación diacrónica de la ciencia contable a partir de la literatura especializada, nos ha permitido modelar y a su vez exponer, tanto una aproximación científica de los orígenes de la disciplina presupuestaria, como un reflejo de su trayectoria histórica y de su situación vigente.En este artículo exponemos un extenso conjunto de referencias de orden historiográfico que representan el itinerario seguido hasta nuestros días por esta disciplina de la ciencia contable. Su análisis ha puesto de manifiesto que a lo largo de la historia se han sucedido constantes transformaciones de las técnicas y de los procedimientos presupuestarios utilizados en el mundo de los negocios; y que el actual escenario empresarial presenta una incuestionable tendencia evolutiva hacia la configuración de un nuevo marco presupuestario, más adaptativo, flexible y descentralizado, en el que las aptitudes directivas constituyen el eje central sobre el que gira el éxito de los negocios. ABSTRACTThe study of literary annals and chronicles, as well as diachronic observation of accounting science from the literature, has allowed us to model and in turn expose both a scientific approach to the origins of budgetary discipline, as a faithful reflection of its historical and its current situation.In this paper, we show an extensive set of historiographical references that represent, in a reliable way, the itinerary continued to this day for this accounting discipline. Their analysis has shown that throughout history there have been constant changes both tools and budgetary procedures used in the firms; and that the current business context shows an unquestionable evolutionary trend towards the configuration of a new budget framework, more adaptive, flexible and decentralized, in which leadership skills are the backbone on which the success of the business is built. PALABRAS CLAVE:Contabilidad de costes, evolución histórica de los presupuestos, actualidad presupuestaria.
Over the last decade, Spanish companies have been immersed in a process of change which has notably affected all orders of activities on which worldwide relations and balances have been traditionally based. Such effects on business have produced: Globalization and internationalization of markets.A wealth of deregulating norms.Growing uncertainty and environmental turbu lence, Increased competition.Enlargement of product catalogues offered by companies.More selective demand.Using quality as a competitive strategy.To face this new situation, companies have modified their structures to present a different physical and conceptual configuration from those used over the last three decades. This drastic change h a s affected both the way we understand productive relationships and competitive performance in the market. A s Kaplan points out (1990), this has exerted enough decisive influence on traditional management systems that they have become obsolete, giving way to the new flow of information necessary for today's business world. ADAPTATION OF SPANISH COMPANIESJ u s t as U S companies imported Japanese manufacturing techniques in the early 1980s with unquestionable success, Spanish companies timidly began to modify their structures some years later in order to adapt to the new situation. They were greatly influenced by the presence of multinational American firms in Spain's business context. Changes in Spanish companies have taken two routes which we consider complementary. Their productive structures have adopted the Configuration of the companies characterized by Porter and Aker (1987) as world-class in which the following points have been implanted: 0 Just-in-Time flexible manufacturing systems Total quality control 0 Advanced technology Quantitative and qualitative competition have also decisively influenced their market strategy. At present these innovations have unfortunately affected only a few companies. Because no empirical studies have been done in Spain, we estimate that 15 percent or less of all companies have undergone this necessary reconversion processwith the automation sectorbeing the most affected. But no matter how small the percentage may be, a progression has been observed over the last two years, perhaps in geometrical terms, in the number of companies adapting to the new situation. Johanson (1990) explains how new technological quality control and the Just-in-Time concept were affecting the environment factor. For this reason, companies have had to make changes in their management system. This is now happening in Spain on a daily basis, mainly because companies are avid for information in the new competitive and productive context. This information is very different from what was previously supplied by traditional manageme n t sys tems.The most important innovations are in managing costs, measure and control systems, and management strategies. MANAGEMENT OF COSTSFrom an internal point of view, competitive company strategy demands continually reduc-32 S U M M E~~A L L 1993
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