En este artículo, analizaremos los conceptos principales de la gestión integrada de información de costos en las organizaciones, la evolución del enfoque dualista al enfoque monista y cómo la tecnología ha cambiado la forma en que las empresas toman decisiones.
Tabla de Contenido
Introducción
Las organizaciones enfrentan constantemente el desafío de tomar decisiones informadas sobre costos para mejorar su rentabilidad y competitividad en el mercado.
En este sentido, la gestión integrada de información de costos ha evolucionado a lo largo del tiempo, permitiendo a las empresas utilizar tecnologías avanzadas para generar reportes personalizados y tomar decisiones estratégicas basadas en información precisa.
La gestión integrada de información de costos se refiere a un sistema que proporciona a los usuarios información sobre los costos de los procesos y operaciones empresariales, así como la capacidad de analizar y tomar decisiones basadas en esta información.
Enfoque dualista vs enfoque monista
Históricamente, las organizaciones utilizaron un enfoque dualista que
separaba el sistema de información para la determinación de la renta
periódica (usuarios externos) del sistema de información para las valoraciones o para la gestión (usuarios internos).
Este enfoque se debía a la complejidad y la cantidad de variantes de los cálculos de costos para satisfacer los diversos objetivos de las estimaciones, lo que llevó a las organizaciones a resolver la cuestión de la gestión de costos separando la información.
En el enfoque dualista, la información se presenta en dos sistemas diferentes, uno para el uso interno de la organización y otro para el uso externo.
Sin embargo, con los avances en tecnologías informáticas, las organizaciones pueden utilizar enfoques monistas para generar reportes personalizados y tomar decisiones estratégicas basadas en información precisa.
El enfoque monista propone una perspectiva integrada en la que los diferentes usuarios de información, tanto internos como externos, tienen diferentes necesidades de información sobre costos y, por tanto, son demandantes del sistema.
Este enfoque permite a las empresas generar múltiples y simultáneos reportes, cada uno de ellos a la medida de las necesidades de los usuarios, con una fuente única de datos.
Banco de datos y tipos de datos
El “banco de datos” que se utiliza en la gestión integrada de información de costos incluye, además de los datos vinculados al ámbito transaccional del ente, todos los correspondientes relacionados con las “transformaciones internas” (función producción).
Tanto los datos originados en los registros transaccionales de la contabilidad como los capturados por el sistema ad hoc son de naturaleza física y monetaria.
Cómo la tecnología ha cambiado la gestión integrada de información de costos
Los avances en tecnologías informáticas permiten a las empresas generar múltiples y simultáneos reportes, cada uno de ellos a la medida de las necesidades de los usuarios.
Esta información puede ser utilizada para gestionar procesos y operaciones empresariales, tomar decisiones por los directivos y empleados, elaborar estrategias que aporten ventajas competitivas, controlar proactivamente la gestión ordinaria y estratégica de la empresa y elaborar estados financieros que resulten útiles para la toma de decisiones.
La información que se revela en virtud de la contabilidad financiera, en base a la aplicación de las normas de contabilidad, junto con la información adicional que sirva de base para la toma de decisiones tácticas y estratégicas, deben encontrarse insertas dentro del sistema de información indicado anteriormente.
Conclusión
La gestión integrada de información de costos es fundamental para que las empresas tomen decisiones informadas y mejoren su rentabilidad y competitividad en el mercado.
El enfoque monista permite una mayor integración y coordinación entre los diferentes sistemas de información para obtener una mayor eficiencia y eficacia en la gestión de costos.
Con los avances en tecnologías informáticas, las empresas pueden generar múltiples y simultáneos reportes personalizados y tomar decisiones estratégicas basadas en información precisa.
Las oportunidades y facilidades que ofrecen los actuales sistemas de información permiten establecer una nueva etapa en la transformación de la información en conocimiento utilizable por todos los niveles de la organización empresarial y por todos los agentes interesados internos y externos.
Convierte el aprendizaje en acción con esta actividad interactiva
Queridos lectores, en esta publicación hemos abordado un tema relevante y útil que seguramente les ha aportado nuevos conocimientos y perspectivas. Sabemos que para asegurarnos de que lo aprendido no se olvide, es importante repasar y poner en práctica los conceptos adquiridos.
Por eso, les ofrecemos una actividad que hemos preparado para que puedan afianzar su aprendizaje.
Los invitamos a participar, estamos seguros que les será de gran utilidad. Esperamos que la disfruten y que les resulte de gran ayuda en su proceso de aprendizaje.
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 74-77.
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