Mapa Conceptual Capitulo 1 - Naturaleza de Los Sistemas de Control de Gestion

 

Dmpitukh = Jmturmknzm fn khs sistncms fn dhjtrhk fn enstiôj 

Hremjizmdiôj Hremjizmdiôj

Nkncnjths uj Nkncnjths fn uj sistncm sistncm fn dhjtrhk dhjtrhk

Tistncms

Dhjstm fn uj eruph fn fn uj eruph fn pnrshjms qun dhkmohrmj pnrshjms qun dhkmohrmj pmrm mkdmjzmr cntms pmrm mkdmjzmr cntms dhcujns. dhcujns.

Ahrcukmdiôj fn nstrmtneims

Dhjstm

=. Fntndthr h snjshr7 cifn kh

=. Fntndthr h snjshr7  snjshr7   cifn kh qun sudnfn m dmfm qun sudnfn m dmfm chcnjth chcnjth nj nk prhdnsh qun nj nk prhdnsh qun sn dhjtrhkm.

4. Nandthr h rnt rhmkicnjtmdiôj7 rhmkicnjtmdiôj7   chfiaidm nk dhcphrtmcinjth nj nk prhdnsh si ns nk msnshr ijfidm qun ns jndnsmrih lmdnrkh.

6. _nf fn dhcujidmdihjns7  dhcujidmdihjns7  mqunkkhs cnfihs qun trmjscitnj km ijahrcmdiôj njtrn nk fntndthr y nk msnshr, msã dhch njtrn nk msnshr y nandthr.

^j sistncm fn dhjtrhk jh ns muthcítidh, fnonchs dhjhdnr kms dirdujstmjdims fnk sistncm.

Cmjnrm prnsdritm y usumkcnjtn rnpntitivm fn rnmkizmr ujm h vmrims mdtivifmfns

Gnrmrquãm

sn dhjtrhkm.

?. Nvmkumfhr7  Nvmkumfhr7  fntnrcijm km icphrtmjdim fn kh qun sudnfn nj nk prhdnsh dhcpmrmjfh dhj mkeujm jhrcm h prnvisiôj fn kh qun fnonrãm sudnfnr.

Kicitns fnk dhjtrhk fn enstiôj

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Mfcijistrmdiôj

Dhjtrhk

=. Firndthr ngndutivh7 =. Firndthr ngndutivh7  ngndutivh7  Fndifn kms Fndifn kms nstrmtneims. nstrmtneims.

?.Enrnjtns fn ?.Enrnjtns ?.Enrn jtns fn ujifmfns7 ahrcukm ujifmfns7 ahrcukm ujifmfns7  ahrcukm nstrmtneims nstrmtneims mfidihjmkns. mfidihjmkns.

Prhdnsh fn Dhjtrhk fn Enstiôj

Fianrnjdims

Khs thfhskhskhs Khsenrnjtns enrnjtns fn thfhs jivnkns qunnk nk jivnknsdhjstmj dhjstmj qun pnrshjmk supnrvismj, pnrshjmk qun supnrvismj, icpkmjtnj nstrmtneims icpkmjtnj kms nstrmtneims fnsnmfms. fnsnmfms.

Fntndthrns7  ijahrcmj Fntndthrns7 Fntndthrns7  ijahrcmj qunqunhdurrn nj km km hdurrn nj hremjizmdiôj. hremjizmdiôj. Msnshrns7   dhcpmrmj Msnshrns7  ijahrcmdiôj dhj nk nstmfh fnsnmfh.

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qun sudnfn y nj qun vmrim km rnkmdiôj dhj nk nstmfh fnsnmfh.

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_ãtcidhs

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Dhhrfijmfhs

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Prhdnsh fn fndifir kms cntms fn km hremjizmdiôj y kms nstrmtneims pmrm mkdmjzmrkms.

Ns nk prhdnsh phr nk dumk mfcijistrmfhrns ijakuynj htrhs cincorhs fn hremjizmdiôj pmrm icpkmjtmr nstrmtneims fn éstm.

Fistijdihjns

khs nj km kms

Dhjtrhk fn tmrnms

Fistijdihjns

Dhcpmrmdiôj Dhcpmrmdiôj

Km jhrcm jh sn nstmokndn fn

Km jhrcm jh sn nstmokndn fn mjtncmjh. mjtncmjh.

Nk dhjtrhk jh ns Nk dhjtrhk mfcijistrmtivh mfcijistrmtivh jh ns Nk dhjtrhk Nk dhjtrhk fn fnenstiôj enstiôjrnquinrn rnquinrn dhhrfijmdiôjnjtrn njtrnijfivifuhs. ijfivifuhs. dhhrfijmdiôj

Km rnkmdiôj km km Km rnkmdiôj njtrn njtrnpnrdioir pnrdioir jndnsifmffn fnrnmkizmr rnmkizmrujm ujmmddiôj jndnsifmf ymddiôj fntnrcijmr qué mddihjns sn y fntnrcijmr qué rnquinrnj mkdmjzmr mddihjns snpmrm rnquinrnj pmrm nk rnsuktmfh jh sincprn ns mkdmjzmr fnsnmfh nk rnsuktmfh fnsnmfh dkmrm. jh sincprn ns dkmrm. Cudlh dhjtrhk mfcijistrmtivh ns Cudlh dhjtrhk mfcijistrmtivh muthdhjtrhk.

Dhjsistn nj nk fnsncpnýh fn uj trmomgh fn mdunrfh dhj kms rnekms nstmokndifms nj nk prhdnsh fn dhjtrhk fn enstiôj. Tn fnstmdm phr km mdtivifmf fn trmjsmddihjns fnrivmfm phr sus rnekms y hremjizmdiôj. dhjtinjn

Mdtivifmfns fnk dhjtrhk mfcijistrmtivh

_ndurrnjtns

Firieifhs m dhjsneuir fntnrcijmfh aij.

ns muthdhjtrhk.

Dhjtrhk mfcijistrmtivh

-Dhcujidmdiôj ermtuitm. -Dmpmdifmffn chstrmr icíenjns

Dhjdmtnjm pmshs7

muthcítidh. muthcítidh.  

Nandthrns7   Nandthrns7  rnmkizmj dhrrnddihjns njtrn nk nstmfh rnmk y fnsnmfh. Tistncm fn dhcujidmdiôj7   ijfidm dhcujidmdiôj7 m khs mfcijistrmfhrns

Dmrmdtnrãstidms

Nandth ijtnrjnt -Mddnsh ijstmjtíjnh ijstmjtíjnh -Dhcujidmdiôj -Dhcujidm diôj dhj fnstijmtmrihs c÷ktipkns

uj

Cntms Thj ijtncphrmkns (nxistnj lmstm qun sn dmcoimj y dmsi jujdm sn dmcoimj.) dmcoimj.

Pnkierh7  ijdursiôj fn Pnkierh7 ijdursiôj dhcpntifhrns dhcpntif hrns nj nk cnrdmfh, dmcoihs nj khsdhjsucifhrns. eusths fn khs

Hphrtujifmf7   Hphrtujifmf7  ijjhvmdihjns tndjhkôeidms, junvms icprnsihjns shorn shorn nk dhcphrtmcinjth dhcphrtm cinjth fn khs dkinjtns.

Nstrmtneims Nstrmtneims  Pkmjns  Pkmjns ermjfns nn ermjfns icphrtmjtns. icphrtmjtns.

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Pkmjnmr 

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Dhhrfijmr 

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Dhcujidmr 

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Nvmkumr 

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Fndifir 

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Ijakuir 

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Dhjerunjdim fn

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cntms Kms cntms fn khs ijtnermjtns fn ujm hremjizmdiôj fnonj snr dhjerunjtns dhj km fn km prhpim hremjizmdiôj.

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surenj

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^jm lnrrmcinjtm pmrm icpkmjtmr nstrmtneims Dhch rnmddiôj m km pnrdnpdiôj fn uj pnkierh u hphrtujifmf.

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Khs sistncms fn dhjtrhk fn enstiôj Khs dhjtrhkns mfcijistrmtivhs

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Myufm pmrm nstmokndnr junvms nstrmtneims  Msneurmr km ngndudiôj fn kms nstrmtneims nsdheifms.

Njahqun nj khs prhdnshs aijmjdinrhs

Njahqun nj khs prhdnshs prhdns hs j h aijmjdinrhs

Ijernshs jnths y rnjficinjth shorn nk

Dmkifmf fn prhfudths,

dmpitmk.

pmrtidipmdiôj nj cnrdmfh y chrmk.

nk

Tistncms dinjtãaidhs. Dhhrfijmr km njtrmfm fn pnfifhs. Dmknjfmrizmr km prhfuddiôj. Dhjtrmtmr mjujdihs fn tnknvisiôj. Enstihjmr khs akughs fn nandtivh. Cmjtnjnr khs nxpnfinjtns fnk pnrshjmk. Qhkvnr m pnfir uj mrtãdukh. Ngndutmr uj prhyndth ijfivifumk fn ijvnstiemdiôj. Tu guidih fm m...

=. =.   Njtnjfnr km icphrtmjdim rnkmtivm fn kms cntms. ?. ?.   Mkijnmr kms cntms. 4. 4.   Fnsmrrhkkmr hogntivhs. 6. 6.   Dhcujidmr khs hogntivhs nstrmtéeidhs y fn fnsncpnýh. >. >.   Fntnrcijmr kms kms prijdipmkns vmrimokns. 1. 1.   Nvmkumr nk fnsncpnýh rnmk fn mdunrfh dhj km jhrcm. 5. 5.   fnsncpnýh _nmkizmr gujtms fn rnvisiôj fn prhfudtivms.