Perspectiva tecnológica de la práctica contable. Ontología y episteme de la contabilidad de gestión / Technological perspective of accounting practice. Ontology and episteme of management accountin / Perspectiva tecnológica da prática contábil. Ontologia e episteme da contabilidade gerencial

Resumen Este estudio pretende establecer una fundamentación ontológica y epistemológica que confiera a la Contabilidad de Gestión "razón de ser" como una tecnología científica contable unificadora de diversos elementos del ejercicio profesional contable. La existencia de diversas líneas tecnológicas como contabilidad administrativa, contabilidad de costos o contabilidad analítica, a veces cambian la visión de la ciencia de la contabilidad dando a entender que éstas fuesen ápice de una disciplina diferente. Este trabajo es fruto de una reflexión teórica sustentada en diversas elaboraciones sobre contabilidad de gestión y en diferentes documentos bibliográficos relacionados con declaraciones de principios y marcos conceptuales que preparan organizaciones gremiales internacionales de contadores de gestión. Entre los hallazgos más importantes se destaca que la contabilidad de gestión es una auténtica praxis social con gran potencial de méritos para posicionarse como tecnología contable. Clasificación JEL: M41, M21, M16

Abstract This study intends to establish an ontological and epistemological foundation that confers on Management Accounting "raison d'etre" as a unifying scientific accounting technology of various elements of professional accounting practice. The existence of different technological lines such as administrative accounting, cost accounting or analytical accounting, sometimes change the vision of accounting science, implying that these were the apex of a different discipline. This work is the result of a theoretical reflection based on various elaborations on management accounting and in different bibliographic documents related to statements of principles and conceptual frameworks prepared by international trade organizations of management accountants. Among the most important findings is that management accounting is an authentic social praxis with great merit potential to position itself as an accounting technology JEL Classification: M41, M21, M16

Resumo Este estudo pretende estabelecer uma fundamentação ontológica e epistemológica que confira a "razão de ser" da Contabilidade Gerencial como uma tecnologia de contabilidade científica unificadora de vários elementos da prática contábil profissional. A existência de várias linhas tecnológicas, como contabilidade administrativa, contabilidade de custos ou contabilidade analítica, às vezes muda a visão da ciência contábil, implicando que estes eram o ápice de uma disciplina diferente. Este trabalho é resultado de uma reflexão teórica baseada em várias elaborações sobre contabilidade gerencial e em diferentes documentos bibliográficos relacionados a declarações de princípios e marcos conceituais elaborados por organizações internacionais de comércio de contadores gerenciais. Entre os achados mais importantes, destaca-se que a contabilidade gerencial é uma autêntica práxis social com grande potencial de mérito para posicionar-se como tecnologia contábil. Classificações JEL: M41, M21, M16

Estrategias de contabilidad de gestión aplicada a pymes revisión literaria / Management accounting strategies applied to smes literary review / Estratégias de contabilidade de gestão aplicado às pme revisão da literatura

Resumen Introducción: La contabilidad evolucionó de la técnica a la aplicación del control de gestión optimizando los procesos empresariales. Las pymes son un segmento de las empresas que aplicando herramientas de gestión mejoran significativamente control de costos y el desempeño organizacional. Objetivo: Este trabajo tuvo como objetivo destacar las estrategias de contabilidad de gestión aplicada por las Pymes y cómo aportaron a la sostenibilidad de las empresas en el mercado, a través de una revisión documental. Materiales y métodos: Se aplicó un enfoque cualitativo de la investigación, con la aplicación de métodos teóricos, como análisis-síntesis e histórico lógico, y técnicas empíricas como la revisión documental. Se utilizaron las tres etapas del instrumento ProKnow-C. para la revisión de 13 artículos publicados durante el período 1969-2018, en revistas de economía y empresa obtenidos a partir de la base de datos web of Science y Scopus utilizando las palabras clave Managment accounting in Smes, stategic magnament accounting, managment accounting and small entrerprise. Resultados: 4827 artículos relacionados en el campo de las ciencias sociales, seleccionando 13 relacionados a investigación de control de gestión y estrategias aplicadas en el segmento de pymes. Conclusiones: El contenido resultante señaló implementación de ERP, aplicación de cuadro de mando integral y balance scorecard conllevan a la planeación y control de las organizaciones.

Abstract Introduction: The accounting evolved from the technique to the application of the management control optimizing the business processes. SMEs are a segment of companies that apply management tools significantly improve cost control and organizational performance. Objective: This work aimed to highlight the management accounting strategies applied by SMEs and how they contributed to the sustainability of companies in the market, through a documentary review. Materials and methods: It applied a qualitative approach to research, with the application of theoretical methods such as analysis-synthesis and logical history, and empirical techniques such as documentary review. The three stages of the Proknow-C instrument were used. For the revision of 13 articles published during the period 19692018, in magazines of economy and company obtained from the database web of Science and Scopus using the keywords Management accounting in SMEs, Strategic management accounting. Results: 4827 related articles in the field of social sciences, selecting 13 related to management control research and applied strategies in the SMES segment. Conclusions: The resulting content indicated implementation of ERP, integral scorecard application and balancesheet, which lead to the planning and control of the organizations.

Resumo Introdução: técnica de contabilidade evoluiu a partir da aplicação de controlo de gestão, otimizando processos de negócios. As PME são um segmento de empresas que aplicam ferramentas de gerenciamento de melhorar significativamente o controle de custos e desempenho organizacional. Objetivo: Este trabalho teve como objetivo destacar as estratégias de contabilidade gerencial aplicadas pelas PMEs e como elas contribuíram para a sustentabilidade das empresas no mercado, por meio de uma revisão documental. Materiais e Métodos: Aplicou uma abordagem qualitativa à pesquisa, com a aplicação de métodos teóricos, como análise-síntese e história lógica, e técnicas empíricas, como a revisão documental. Os três estágios do instrumento ProKnow-C foram utilizados. para a revisão de 13 artigos publicados no período de 1969 a 2018, em periódicos de economia e negócios obtidos no banco de dados web da Science e Scopus utilizando as palavras-chave Contabilidade de gestão em Pmes, contabilidade magning estratégica, contabilidade gerencial e pequena Empresa. Resultados: 4827 artigos no campo das ciências sociais, a seleção de 13 pesquisas relacionadas a estratégias de gestão e de controlo aplicados no segmento de PME. Conclusões: O conteúdo resultante apontou implementação de ERP, scorecard aplicação e chumbo balance scorecard para o planejamento e controle das organizações.

The Analysis on the Diffusion and Application of XBRL in Hospital Management Accounting / 中国卫生经济

eXtensible Business Reporting Language (XBRL) was the latest technology of financial information exchange in the world, and its production and development had become the inevitable requirement of globalization of economy and internationalization of accounting. Therefore, it was necessary to apply XBRL technology to hospital management accounting, so as to better promote the development of hospital management accounting in China. Firstly, it introduced the concept and advantages of XBRL; secondly, it introduced the current application situation in China; thirdly it summarized that XBRL would improve the development of management accounting; fourthly, it put forward some proposals of XBRL diffusion in hospital management accounting.

Reflection on Optimizing the Internal Application Environment of Management Accounting in Public Hospitals / 中国卫生经济

As a direction of accounting development in the new period,management accounting could play an important role in public hospital management.At present,the public hospital had not yet established a perfect organizational structure and management model of management accounting,which lacked human resources management in the management accounting.The information construction lacked united planning resulted that management accounting was not effectively introduced into the links of hospital planning,strategy,control and evaluation.Through summarizing hospital value innovation mode,it promoted the integration of business and finance,established depended management accounting department,optimized the internal application environment of management accounting in public hospitals,promoted the management accounting construction of public hospitals,guarantee the value preservation of national assets and promoted the public welfare.

Research on the Utilization of Integrating Business with Finance in Hospitals / 中国卫生经济

The operation management of hospitals faced huge challenge in the situation of new medical reform,but integration of business and finance transformed this challenge into opportunity.It was a new direction of financial management development in hospitals in the future.After analyzing the necessity of utilization of integrating business and finance in hospitals,it revealed some problems encountered by hospitals in the practice.To deal with these problems,it combined working experience with using management accounting tools,and then explored an important path to promote integrating business with finance,respectively,from finance department and business department.It drew the flow chart of integrated operations management system in hospitals,and provided guidance for the industry to integrate business and finance to achieve meticulous management.The establishment of financial management system that was integrated with business in hospitals could improve the operation efficiency of hospitals,form meticulous management mode,realize the goal of value management of hospitals,and promote the long-term and steady development of hospitals.

Internal Synergy Effects of Internal Auditting and Management Accounting in Public Hospitals from the Perspective of Value Added / 中国卫生经济

According to the synergy effect theory based on value-added perspective,it analyzed the synergistic effect between internal audit and management accounting on internal control,risk management,value creation,management concept and so on.The common goal of internal audit and management accounting were to improve the level of hospital management and realize the value added.

The Construction of Management Accounting Information System in Public Hospitals: Taking Tongji Hospital as an Example / 中国卫生经济

Currently,the management of accounting information in the construction of public hospitals at the stage of exploration.It summarized the management experiences of accounting information system building in public hospitals,by taking examples of budget management,cost management,performance appraisal management and business intelligence in Tongji Hospital,and analyzed the difficulties of building accounting information system in public hospitals.

Research on the Development Transition, Financial Management Upgrading and Accounting Talent Training in Public Hospitals / 中国卫生经济

Based on the analysis of the role of financial management promoting the transition in public hospitals development model and management accounting talents demand for public hospitals development model transition,it put forward relevant policy advices to speed up public hospitals accounting personnel training and improve business ability,including relying on the national accounting leading and backup talent training project,meeting the demand of high-end financial talents in hospitals;adapting to internal control and hospitals development,increasing investments for financial personnel training,training business backbone and management experts and raising the overall level of economic management.

Research on the Application of Material Closed Loop Management in Medical Institutions Based on the Perspective of Management Accounting / 中国卫生经济

Objective:Through the closed loop management mode,it realized the whole process of material information could be traced back,especially in the medical business level.Methods:Based on the requirement of management accounting,the integrated accounting and business information were in accordance with management accounting.Results and Conclusion:It set up different management nodes in the closed loop of the materials,such as medicine,sanitary materials and test reagents,so as to get the relevant information.The problems of the extensive management of materials could be solved to improve the efficiency of the management of hospital materials.

Significance and Countermeasures of the Construction of Public Hospital Management Accounting System / 中国医院管理

China has entered a new economic and social development,public hospitals have to face the further deepening of the medical system reform,public welfare and welfare,and to face the fierce market competition in the field of social capital into the medical field.It is necessary to build a public hospital management accounting system.The significance of the construction of public hospital management accounting system is expounded,the problems of the construction of public hospital management accounting system are found out,and the corresponding countermeasures are put forward.

On setting up the discipline group of hospital management accounting in China / 中华医院管理杂志

Contemporary hospital management accounting is a new marginal discipline that has been set up on the basis of contemporary management accounting and practical experience in domestic hospital reform.The discipline group of hospital management accounting focuses on basic management accounting affairs and gives consideration to new management accounting developments that fit in with the characteristics of the hospital.Hospital management accounting can be divided into subdisciplines,including hospital forecast and decision-making accounting,hospital control accounting,and hospital liability accounting.With the establishment and development of the discipline of hospital management accounting in the country,high-level hospital management accounting with Chinese characteristics should also be gradually set up.