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Incertidumbre, Inestabilidad
Incremento de la competencia
Cambios socio-culturales
Estos cambios provocan la necesidad de que las organizaciones se adapten a las exigencias del
nuevo entorno en que tienen que funcionar y transformen sus estructuras y formas de actuacin,
con el objetivo adems de poderse enfrentar a la competencia.
Los cambios a nivel empresarial estn vinculados a la Estrategia, la Cultura y la Gestin, por lo que
la empresa para tener un nivel competitivo adecuado debe:
Rechazar la rigidez
Estos aspectos determinan la necesidad de que las organizaciones realicen su proceso de gestin
con vistas a alcanzar sus objetivos estratgicos y por lo tanto es vital el control de esa gestin, as
como de conocer los resultados de cada una de las reas de la empresa, de sus actividades con
Valuacin de inventarios
Planeacin y Control
Toma de Decisiones
En los ltimos 10 aos la literatura sobre este tema aborda las llamadas nuevas tendencias.
Estudios en Espaa muestran que el 40, 5% de los artculos en revistas especializadas y el 35, 8%
de las ponencias presentadas a eventos cientficos, abordan esta problemtica.
results of each of the areas of the company, their activities in order to develop an appropriate
decision making process.
In this new environment management must know every result, every difficulty, requires
quantitative and qualitative information to manage and lead your organization to stay in the
market competition.
Management Accounting, that is, dedicated to Accounting information for internal purposes, has
been one of the most widely used for management information system, allowing the outcome of
the company and each of its areas instruments contributing decisively to the decision making
process, based on three basic purposes:
Valuation of inventories
Planning and Control
decision making
It should be noted that the evolution of management accounting has been closely linked to the
development of organizations, which is obvious given its aim to provide timely information to
management therefore has to respond to the needs of the same from setting requirements.
Under current conditions Management Accounting maintains its importance, noted that its
function is required when the organizational complexity is higher and there is more competitive
pressure and management control is essential.
However, the development of the Systems Management Accounting in recent decades has not
responded to the magnitude of the changes in the business environment, Becoming Obsolete
called "Traditional Systems" which were prepared under different conditions and for other
purposes.
Hence, different authors coincide in pointing out limitations in these systems, which can be
summarized as follows:
Short-term Operational Guidance
Excessive level of data aggregation
Based on a company structure very hierarchical
The fundamental emphasis on cost control
Aimed at facilitating some complex decisions
In the last 10 years literature on this subject deals with so-called "new trends". Studies in Spain
showed that 40, 5% of the journal articles and 35, 8% of the papers presented at scientific
meetings, addressed this problem.
10 errores en ventas
AUTOR(A): Jaime Humberto Bedoya
El vendedor nace o se hace? En opinin del autor los vendedores se hacen; algunas
personas nacen con ciertos habilidades que les facilita la gestin de venta, pero el
vendedor debe manejar tcnicas de venta, conocimiento de sus productos, capacidad
para negociar, entre otras, pero la ms importante de todas, actitud de servicio al
cliente, es la que garantiza su gestin.
1 - Manejar el precio como nica herramienta de ventas. Error frecuente de algunos
Cul
es
mi
principal
fortaleza
debilidad
como
vendedor?
10 errors in sales
AUTHOR (A): Jaime Humberto Bedoya
The salesperson born or made? In the author's opinion salespeople do; some people are born with
certain skills that facilitates the management of sale, but the seller must handle sales techniques,
product knowledge, ability to negotiate, among others, but the most important of all, customer
service attitude is the ensuring management.
1 - Managing money as the only sales tool. Common mistake of some employers, in the end, it is
difficult to sell to the customer the actual price of the product
2 - Ignoring the wishes of the client. It's easier to sell something to someone who wants a product
and do not need it, you sell something you need but do not want.
3 - Failure to customer requirements. Meet customer requirements, make the true quality of
service and satisfaction
4 - Lack of a unique selling point AUV. The argument for why you should buy from you and not the
competition. This argument is generated by the strengths of a SWOT analysis.
5 - I believe that the customer always buy from mi.Los customers are loyal until they find greater
advantages, lower prices and greater fulfillment of their expectations
6 - Exclude the after sales within the sales process. As a rule, keep in mind the following postulate:
"I started the sale when the first sale closes" I invite the reader to draw his own conclusion
7 - Do not believe that there are critical factors for commercial success. Customers do not buy
price, buy values: variety, guarantee, response speed etc.
8 - Offer only features, not benefits. People do not buy features, they buy a benefit or solution to a
problem
9 - improperly analyze the SWOT matrix business. This derived objectives, strategies and
commercial sales activities and customer service.
10 - Believing that the work of selling is easy. In a recent article I talked about applications
received and that the reader should know: "help me even in sales"
Here the reader will find 5 questions selected randomly from a test used as part of an evaluation
program management and results of specialized vendors and system sales of the company.
1 - What is my main strength / weakness as a seller?
2 - I consider myself an "order taker" or do real sales management?
3 - Describe the 6 steps of effective selling. Post. have a logical order
4 - Define strategic selling and the 8 components of the same
5 - How does Reengineering sales?
Control de costos
AUTOR(A): Venezuela Competitiva
Recomendacin
Defina, clasifique y registre de manera apropiada sus costos, conozca su evolucin
mensual en relacin a sus niveles de ventas por lneas de negocios.
El tema de los costos relaciona a la gestin empresarial con la tecnologa y procesos
que su organizacin posee. Es indispensable clasificar y registrar contablemente los
costos desde diversas perspectivas debido a sus implicaciones para la gestin de las
organizaciones. Mantenga al da su contabilidad (general y de costos). Realice un
anlisis de la importancia relativa de sus proveedores e insumos. Haga previsiones de
costos trimestrales. Conozca cules son los proveedores e insumos crticos lo cual le
permite concentrar esfuerzos y definir estrategas ms efectivas. Determine su punto
de equilibrio a nivel global y por lnea de negocios de manera peridica.
Herramienta
La elevacin de los costos puede originarse en un incremento de sus precios unitarios
y/o en una gerencia inadecuada de los mismos. Determinar cada una de sus causas,
por lneas de negocios y tipos de insumos, es indispensable para poder iniciar el
proceso
de
definicin
de
estrategias
en
su
manejo.
Clasificacin simltanea de los costos por rubros, partidas contables, tipos de
proveedores, procedencia (nacional, importado y pas de origen), importancia relativa
(Anlisis ABC), por su relacin con el nivel de produccin (fijos y variables) y otros
criterios relevantes a sus negocios, teniendo como base la contabilidad de la
organizacin. Evale la relacin de ingresos totales a costos totales de manera
peridica a travs del clculo del punto de equilibrio y el estado de ganancias y
prdidas
de
sus
lneas
de
negocios.
Aplicacin
Como primer paso, usted debe conocer la situacin actual en materia de costos
(por lnea de negocios) en su organizacin y, si procede, debe crear un grupo
de alto desempeo dedicado a establecer una nueva estrategia de gestin de
costos.
Elabore una lista de todos sus costos con sus volmenes de compras en valor
(bolvares dlares) y unidades durante el ltimo ao a nivel mensual,
destacando formas de pagos, procedencia (nacional e importado), personal
encargado de comprar y otros criterios. Jerarquice la lista de diversas maneras.
Trabaje seriamente en crear una clasificacin de costos en base a atributos
relevantes que le permita soportar su estrategia de gestin de compras. Realice
anlisis ABC mltiples. Identifique el costo promedio de comprar por
segmentos.
Construya indicadores de gestin y seguimiento que le permitan gerenciar sus
compras y al equipo gerencial respectivo usando esquemas de incentivos
apropiados.
En base a la informacin procesada establecer acciones, tales como: acuerdos
con proveedores, posibilidades de tercerizacin ("outsourcing"), evaluacin de
Cost control
AUTHOR (A): Venezuela Competitive
Recommendation
Define, classify and record appropriately their costs, know your monthly evolution in relation to
their levels of sales by business line.
The issue of costs related to business management with technology and processes that your
organization has. Accounting is essential to classify and record costs from different perspectives
because of its implications for the management of organizations. Keep up with your accounting
(general and costs). Perform an analysis of the relative importance of its suppliers and inputs.
Make quarterly forecast costs. Know what providers and critical supplies allowing you to
concentrate efforts and define more effective strategies are. Determine your breakeven point and
global business line periodically.
tool
The rising costs may stem from an increase in unit prices and / or inadequate management
thereof. Determine each of its causes, business lines and types of inputs, it is essential to start the
process of defining their management strategies.
Simultaneous costs for items, accounting entries, types of providers, origin (domestic, imported
and country of origin), relative importance (ABC Analysis), its relationship with the level of
production (fixed and variable) and other relevant criteria Classification their business, based on
the accounts of the organization. Evaluate the ratio of total revenue to total costs periodically
through the calculation of the equilibrium point and the profit and loss of their business lines.
application
As a first step, you must know the current situation regarding costs (line of business) in your
organization and, if necessary, create a high performance group dedicated to establishing a new
cost management strategy.
Make a list of all your expenses with their purchase volumes in value (bolivars or $) and units
over the past year on a monthly basis, highlighting forms of payments, origin (domestic and
imported), purchasing personnel and other criteria. Nest variously list.
Work to create a seriously cost classification based on relevant attributes that allow it to
withstand its purchasing management strategy. Make multiple ABC analysis. Identify the average
cost of buying segment.
Build management and monitoring indicators that allow you to manage your purchases and the
respective management team using appropriate incentive schemes.
Based on the information processed establish actions, such as agreements with suppliers,
outsourcing possibilities ("outsourcing"), evaluation of substitute inputs nationally and
negotiations of terms of payments.