SISTEMAS DE CONTROL POR ÁREAS DE RESPONSABILIDAD

8/18/2019 SISTEMAS DE CONTROL POR ÁREAS DE RESPONSABILIDAD

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INSTITUTO TECNOLOGICO SUPERIOR DE ACATLAN DE OSORIO

ASIGNATURA:

INSTRUMENTOS DE PRESUPUESTACION EMPRESARIAL

DOCENTE:

C.P NEFTALI MARTINEZ OVIEDO

ALUMNA:

JENI GABRIELA FUENTES VALLE

“INVESTIGACION DE LA UNIDAD 5: SISTEMAS DE CONTROL POR

AREAS DE RESPONSABILIDAD”

6to. SEMESTRE GRUPO “C”

ACATLAN DE OSORIO PUEBLA, A 07/04/2016


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CONTABILIDAD POR AREAS DE RESPONSABILIDAD

Es a!"##a !" $#as%&%$a #a %'&o()a$%*' $o'ta+#" , "sta-st%$a -" #as a$t%/%-a-"s -"

!'a ")0("sa1 -" a$!"(-o $o' #a a!to(%-a- , ("s0o'sa+%#%-a- -" #os 2"("'t"s o

("s0o'sa+%#%-a- -" "##as. T3$'%$a !" s%(/" 0a(a $o't(o#a( #os %'2("sos1 $ostos ,

2astos1 to)a'-o "' $o's%-"(a$%*' #as ("s0o'sa+%#%-a-"s as%2'a-as a $a-a

&!'$%o'a(%o o s!0"(/%so( -" 4("a o -"0a(ta)"'to.

SISTEMAS DE CONTROL POR AREAS DE RESPONSABILIDAD

S"2' #a t"o(a $%+"('3t%$a s" a0#%$a' "' "s"'$%a 0a(a #os o(2a'%s)os /%/os1 #as

)4!%'as , #as o(2a'%a$%o'"s.

U' s%st")a -" $o't(o# "st4 -"&%'%-o $o)o !'$o'7!'to -" $o)0o'"'t"s !" 0!"-"' ("2!#a( s! 0(o0%a $o'-!$ta o #a -" ot(o

s%st")a $o' "# &%' -" #o2(a( !' &!'$%o'a)%"'to 0("-"t"()%'a-o1 -" )o-o !" s"

("-!$a' #as 0(o+a+%#%-a-"s -" &a##os , s" o+t"'2a' #os ("s!#ta-os +!s$a-os.

D"+"' $o's"2!%( #os s%2!%"'t"s o+7"t%/os:

8. S"( "sta+#"s , (o+!stos &("'t" a 0"(t!(+a$%o'"s , "((o("s "' #os )o-"#os.

9. S"( "&%$%"'t" s"2' !' $(%t"(%o 0(""sta+#"$%-o "/%ta'-o $o)0o(ta)%"'tos

+(!s$os " %(("a#"s.

S%st")a -" $o't(o# 0o( 4("as -" ("s0o'sa+%#%-a-

T%0os -" $o't(o# !" so' -" $a(4$t"( +4s%$o , &!'$%o'a# 0a(a to-a ")0("sa:8; Co't(o# s"2' #a 0"(%o-%$%-a- -" a0#%$a$%*'

a; Co't(o# 0("#%)%'a(: Es a!"# !" s" "&"$ta a't"s -" ("a#%a( #as a$t%/%-a-"s.

+; Co't(o# $o'$!(("'t": S" "7"($" -" )a'"(a s%)!#t4'"a a #a ("a#%a$%*' -"

a$t%/%-a-"s1 $o)o !' 0(o$"so $o't%'o. U' $o't(o# "s0o(4-%$o -" 'a-a s%(/" 0a(a

#a $o's"$!$%*' -" #as )"tas -" #a o(2a'%a$%*'.

$; Co't(o# 0ost"(%o(: S" a0#%$a -"s0!3s -"

#a %)0#a'ta$%*' , "7"$!$%*' -" to-os , $a-a !'o -" #os 0(o2(a)as -" 0"(so'a#1 ,



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-"# $!)0#%)%"'to -" #os o+7"t%/os -" "st" -"0a(ta)"'to= s" ##"/a a $a+o

+4s%$a)"'t" a t(a/3s -" #a a!-%to(%a -" ("$!(sos

a-"$!a-as1 ta#"s $o)o )"7o(a( "# s"(/%$%o a# $#%"'t" "' $!a'to a (a0%-" -"

"'t("2a -"# 0(o-!$to1 )"7o(a( #as &a$%#%-a-"s -" $(3-%to1 a!)"'ta( "# ')"(o -"

/%s%tas1 ("&o(a( a# /"'-"-o( a t(a/3s -" $a)0a?as 0!+#%$%ta(%as1 ("/%sa(

0"(%*-%$a)"'t" #as /%s%tas -" #os /"'-"-o("s1 ("/%sa( #as $!otas -" #os )%s)os1

a!)"'ta( s!s 4("as -" a$$%*' , a)0#%a( s!s 0"(s0"$t%/as.

@; Co't(o# -" &%'a'as: P(o0o($%o'a %'&o()a$%*' a$"($a -" #a s%t!a$%*' &%'a'$%"(a

-" #a ")0("sa , -"# ("'-%)%"'to "' t3()%'os )o'"ta(%os -" #os ("$!(sos1

-"0a(ta)"'to , a$t%/%-a-"s !" #a %'t"2(a'.

5.1 TIPOS DE CONTROL

E# $o't(o# a-)%'%st(at%/o "s !' 0(o$"so "' "# $!a# #a a-)%'%st(a$%*' s" as"2!(a !"

#os ("$!(sos s"a' $o's"2!%-os , !sa-os "&%$%"'t")"'t" "' &!'$%*' -" #os

o+7"t%/os 0#a'"a-os 0o( #a )%s)a o(2a'%a$%*'. Es %)0o(ta't" ,a !" #as

o(2a'%a$%o'"s s%")0(" 0!"-"' s!0"(a( -"t"()%'a-as "ta0as 0a(a #o2(a( #os

o+7"t%/os &%7a-os a-")4s -" "'$o't(a( s!s &a##as , $o(("2%(#as.

Los t%0os -" $"'t(o -" ("s0o'sa+%#%-a- so':

C"'t(o -" $ostos

C"'t(o -" %'2("sos

C"'t(o -" !t%#%-a- %'2("sos , $ostos;

C"'t(o -" %'/"(s%o'"s %'2("sos , $ostos;

Los 0("s!0!"stos 7!'to $o' #a $o'ta+%#%-a- -" #as 4("as -" ("s0o'sa+%#%-a-

0(o0o($%o'a' a #a a#ta 2"("'$%a ("t(oa#%)"'ta$%*' so+(" "# -"s")0"?o -" $a-a

2"("'t" "' ("#a$%*' $o' "# 0("s!0!"sto -" $a-a $"'t(o -" ("s0o'sa+%#%-a-.

La $o'ta+%#%-a- 0o( 4("as -" ("s0o'sa+%#%-a- "s “!' s%st")a !" )%-" #os 0#a'"s1

#os 0("s!0!"stos1 #as a$$%o'"s , #os ("s!#ta-os ("a#"s -" $a-a $"'t(o -"



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("s0o'sa+%#%-a-”

Los t%0os -" $"'t(o -" ("s0o'sa+%#%-a- so':

C"'t(o -" $ostos C"'t(o -" %'2("sos

C"'t(o -" !t%#%-a- %'2("sos , $ostos;

C"'t(o -" %'/"(s%o'"s %'2("sos , $ostos;

Los 0("s!0!"stos 7!'to $o' #a $o'ta+%#%-a- -" #as 4("as -" ("s0o'sa+%#%-a-

0(o0o($%o'a' a #a a#ta 2"("'$%a ("t(oa#%)"'ta$%*' so+(" "# -"s")0"?o -" $a-a

2"("'t" "' ("#a$%*' $o' "# 0("s!0!"sto -" $a-a $"'t(o -" ("s0o'sa+%#%-a-.

S% "%st"' /a(%a$%o'"s "'t(" #os )o'tos ("a#"s , #os 0("s!0!"sta-os1 0!"-"'

+"'"&%$%a( a #os 2"("'t"s a 0o'"( "' 0(4$t%$a , "/a#!a( "st(at"2%as -" #as

s%2!%"'t"s &o()as:

A-/"(t"'$%a o0o(t!'a:

"s %'&o()a$%*' !" a#"(ta a t%")0o a #os 2"("'t"s so+(" s%t!a$%o'"s !" 0!"-"'

a&"$ta( a #a o(2a'%a$%*'.

E/a#!a$%*' -"# -"s")0"?o:

"s %'&o()a$%*' so+(" "# -"s")0"?o -" #a o(2a'%a$%*' "' $!a'to a #a a0#%$a$%*'

-" s!s "st(at"2%as -" ("$!(sos

La $o'ta+%#%-a- 0o( 4("as -" ("s0o'sa+%#%-a- s" "'&o$a "' o+t"'"( %'&o()a$%*' ,

$o'o$%)%"'tos. A,!-a a #os 2"("'t"s a "'&o$a(s" 0(%)"(o "' a !%"' -"+"'

0("2!'ta( 0a(a o+t"'"( %'&o()a$%*' ! 'o "' a !%"' -"+" $!#0a(. E' ot(as

0a#a+(as1 #a $o'ta+%#%-a- 0o( 4("as -" ("s0o'sa+%#%-a- 'o +!s$a "'$o't(a(

$!#0a+#"s s%'o o+t"'"( %'&o()a$%*' !" 0"()%ta )"7o(a( a &!t!(o.

5.1.1 Sistemas de conto! administati"o

O+7"t%/os -"# $o't(o# a-)%'%st(at%/o

E# $o't(o# a-)%'%st(at%/o "' #a o(2a'%a$%*' $o't(%+!," a# #o2(o -" #os s%2!%"'t"s

o+7"t%/os:



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-%a2'ost%$a(1 $o)!'%$a( , )ot%/a(.

Dia#nostica:E# $o't(o# a-)%'%st(at%/o "s !'a

#a ")0("sa 'o s" "'$!"'t("' "' $o'%$to $o' s!s o+7"t%/os 0"(so'a#"s o $o' #os

-" s! 2(!0o so$%a#.

Eta&as &aa dise'a $n sistema de conto! administati"o

8D"&%'%$%*' -" #os ("s!#ta-os -"s"a-os: E# -%s"?o -" !' +!"' s%st")a -" $o't(o#

-"+" %'%$%a(s" "' &!'$%*' -" !' o+7"t%/o &%7a-o 0o( #a a-)%'%st(a$%*'1 -"t"()%'a-o

"# $o'7!'to -" a$o't"$%)%"'tos -"s"a+#"s "' "# &!t!(o. U'a /" )4s !"-a

-")ost(a-a #a %'t"(a$$%*' "'t(" 0#a'ta$%*' , $o't(o#. E' "sta "ta0a s" -"+" t(ata(

-" !" #os ("s!#ta-os -"s"a-os "0("s"' "' -%)"'s%o'"s $!a't%&%$a+#"s #a

-"&%'%$%*' -" #os ("s!#ta-os -"s"a-os.

9 D"t"()%'a$%*' -" #as 0("-%$$%o'"s !" 2!%a(a'


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"&"$t%/a)"'t" 0(o-!$%-o $o' #o -"s"a-o "s "((*'"a. U' $o't(o# a-)%'%st(at%/o

"&"$t%/o "s "# !" s" 0("o$!0a 0o( -"t"()%'a( $o' a't%$%0a$%*' #os "#")"'tos -"

0("-%$$%*' !" -!(a't" "# 0(o$"so -"# $o't(o# a,!-a(a' a #a o+t"'$%*' -" #os("s!#ta-os -"s"a-os.

>D"t"()%'a$%*' -" #os "st4'-a("s -" #os "#")"'tos 0("-%$t%/os "' &!'$%*' -" #os

("s!#ta-os: Lo !" s" 0("t"'-" "' "sta "s &%7a( "# '%/"# !" s" $o's%-"(a a$"0ta+#"

, $o' "# $!a# s"


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Las $o'-%$%o'"s 0!"-"'


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2"st%o'a( "' $a-a !'%-a-. Esto 0"()%t" !" #a -%("$$%*' 0!"-a -"#"2a( #as

o0"(a$%o'"s -"# -a a -a , $o'$"'t(a(s" "' ta("as -" $a(4$t"( )4s "st(at32%$o.

5.,.( Centos de in#esos

U' $"'t(o -" %'2("sos "s #a o0"(a$%*' -" #a ")0("sa ("s0o'sa+#" -" 2"'"(a(

%'2("sos -" /"'tas -" !'a ")0("sa.

C"'t(os -" %'2("sos 0!"-"' s"( -"0a(ta)"'tos1 -%/%s%o'"s o !'%-a-"s -" '"2o$%o

!" t%"'"' !'a %'t"(a$$%*' -%("$ta $o' #os $o's!)%-o("s 0a(a /"'-"( +%"'"s ,

s"(/%$%os. Po( "7")0#o1 !'


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5.,. Centos de $ti!idades

C"'t(os $!,a ("s0o'sa+%#%-a- +4s%$a s" o(%"'ta a# a )a%)%a$%*' -"# +"'"&%$%o

!" -"+" 2"'"(a( s! a$t%/%-a- , $o' ("s0o'sa+%#%-a-1 ta'to so+(" #os %'2("sos$o)o so+(" #os $ost"s ("#a$%o'a-os -%("$ta)"'t" $o' #os )%s)os.

5.,.5 Centos de in"esi%n

Lo !" -%st%'2!" !' $"'t(o -" !t%#%-a- -" !'o -" %'/"(s%*' $o's%st" "' !" #o !"

s" )%-" "' "st" #t%)o "s #a &o()a $o)o s"


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"sta+#"$"( %'-%$a-o("s !" 0"()%ta':

Esta+#"$"( #os o+7"t%/os %'$%a#"s -" #as -%&"("'t"s !'%-a-"s.

M"-%(1 , "/a#!a( a 0ost"(%o(%1 "# $o)0o(ta)%"'to , "# 2(a-o -" $!)0#%)%"'to -"

#as a$t%/%-a-"s , ("s0o'sa+%#%-a-"s -" $a-a $"'t(o.

D%s"?a( "# s%st")a -" %'&o()a$%*' !" &a$%#%t" #a to)a -" -"$%s%o'"s , "# $o't(o#.

Fa$%#%ta( #a -"&%'%$%*' -" #os o+7"t%/os a# $o'$"'t(a(s" "' 3sta #os %'-%$a-o("s.

M"-%( #a $o't(%+!$%*' -" $a-a $"'t(o a# ("s!#ta-o.

E/a#!a( #a a$t!a$%*' -" $a-a ("s0o'sa+#".

5..1.2Identiicaci%n en cada cento.

Co't(o# G!a o -%("$$%o'a#:

Est" )3to-o $o's%st" "' !" #os ("s!#ta-os s" 0!"-"' 0("-"$%( , !" #as a$$%o'"s

$o(("$t%/as -"+"' "&"$t!a(s" a't"s -" $o)0#"ta( #a o0"(a$%*'. U' "7")0#o s"(a

!' /!"#o "s0a$%a# -o'-" s" 0#a'"a' , s" a0#%$a' a$$%o'"s $o(("$t%/as a't"s -"#

a#!'%a7".

Co't(o# s"#"$t%/o:

Co's%st" "' #a /"(%&%$a$%*' -" )!"st(as -" -"t"()%'a-a o0"(a$%*' 0a(a -"t"$ta( s%

$!)0#" #os ("!%s%tos 0("/%stos1 0a(a -"t"()%'a( s% s" 0!"-" $o't%'!a( $o' "#

0(o$"so. Co)o "7")0#o -" "st" )3to-o s" "'$!"'t(a "# $o't(o# -" $a#%-a-1 "' #a

)o-a#%-a- !" ")0#"a' )!$

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SISTEMAS DE CONTROL POR ÁREAS DE RESPONSABILIDAD