Contabilidad, nuevas formas de generar valor en los negocios. Caso práctico: Activos no tradicionales
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2022-10-10
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Universidad Nacional de Educación Enrique Guzmán y Valle
Abstract
El objetivo de este trabajo de investigación dar a conocer que la contabilidad es una actividad fundamental para las organizaciones, a pesar de que con el paso de tiempo ha tenido varios cambios, especialmente por los avances de las tecnologías de información, su utilidad es vital para la gestión y toma de decisiones empresariales. En ese contexto, su aporte principal se centra en brindar información financiera mediante procesos contables, de utilidad a usuarios internos y externos de utilidad para decisiones gerenciales.
Por otro lado, las tecnologías de información han permitido adquirir sistemas contables o también denominados “softwares contables” que han facilitado la automatización de actividades y simplificación de procesos contables, que posibilitan el registro y almacenamiento de las distintas transacciones que se generan a diario en la organización. En tal sentido, la contabilidad también contribuye a generar valor en las organizaciones, por tal motivo, es un elemento estratégico que y de gran utilidad para lograr una gestión eficiente y productividad empresarial.
En la actualidad, la competitividad global de los negocios obliga a tener nuevas formas de crear valor en los negocios como objetivo primordial las estrategias empresariales. En ese sentido, la creación de valor supone un propósito notable en diversas disciplinas académicas, principalmente en la gestión estratégica, el marketing, etc. Sin embargo, los estudios realizados surgen de premisas diferentes; así, encontramos estudios centrados en la administración de las características internas de la empresa; y, sin embargo, también hay diversos estudios centrados en las actividades externas empresariales. Pero la mayoría de estudios coinciden en su importancia y relevancia para lograr empresas exitosas en un mercado global cambiante.
The objective of this research work is to make known that accounting is a fundamental activity for organizations, despite the fact that over time it has undergone several changes, especially due to advances in information technology, its usefulness is vital for management and business decision making. In this context, its main contribution is focused on providing financial information through accounting processes, useful to internal and external users for management decisions. On the other hand, information technologies have made it possible to acquire accounting systems or also called "accounting software" that have facilitated the automation of activities and simplification of accounting processes, which make it possible to record and store the different transactions that are generated daily in the organization. In this sense, accounting also contributes to generating value in organizations, for this reason, it is a strategic element that is very useful to achieve efficient management and business productivity. At present, the global competitiveness of business forces to have new ways of creating value in business as a primary objective of business strategies. In this sense, the creation of value supposes a notable purpose in various academic disciplines, mainly in strategic management, marketing, etc. However, the studies carried out arise from different premises; Thus, we find studies focused on the administration of the internal characteristics of the company; and, however, there are also various studies focused on external business activities. But most studies agree on its importance and relevance to achieve successful companies in a changing global market.
The objective of this research work is to make known that accounting is a fundamental activity for organizations, despite the fact that over time it has undergone several changes, especially due to advances in information technology, its usefulness is vital for management and business decision making. In this context, its main contribution is focused on providing financial information through accounting processes, useful to internal and external users for management decisions. On the other hand, information technologies have made it possible to acquire accounting systems or also called "accounting software" that have facilitated the automation of activities and simplification of accounting processes, which make it possible to record and store the different transactions that are generated daily in the organization. In this sense, accounting also contributes to generating value in organizations, for this reason, it is a strategic element that is very useful to achieve efficient management and business productivity. At present, the global competitiveness of business forces to have new ways of creating value in business as a primary objective of business strategies. In this sense, the creation of value supposes a notable purpose in various academic disciplines, mainly in strategic management, marketing, etc. However, the studies carried out arise from different premises; Thus, we find studies focused on the administration of the internal characteristics of the company; and, however, there are also various studies focused on external business activities. But most studies agree on its importance and relevance to achieve successful companies in a changing global market.
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Quispe Quispe, C. (2022). Contabilidad, nuevas formas de generar valor en los negocios. Caso práctico: Activos no tradicionales (Monografía de pregrado). Universidad Nacional de Educación Enrique Guzmán y Valle, Lima, Perú.