Strategic management accounting as a multidisciplinary planning and control tool in the banana exporter Novamerc S.A.

• Main Authors: Denisse Soraya Lindao Bravo, Cecilia Ivonne Narváez Zurita, Juan Carlos Erazo Álvarez
• Format: Article
• Language: Spanish
• Published: Fundación Koinonia 2019-10-01
• Series: Revista Arbitrada Interdisciplinaria Koinonía
• Subjects: contabilidad de gestión estratégica; costos de exportación; sistemas de costeo; herramientas financieras; planificación y control.
• Online Access: https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/470

The current economic situation of the banana sector requires seeking strategies to obtain profitability. In the past, the profit margin was determined by the price of the product minus costs and expenses; Currently, the desired profit margin is taken in relation to the price of the good, that is, it depends on the management of the administrator to control costs and expenses. Strategic management accounting goes beyond traditional accounting, rationing and providing important information for decision making. In this context, this article aims to design a strategic management accounting system for the optimization of costs and expenses in the banana exporter Novamerc S.A. The system includes planning and control tools, with a view to effective and efficient management of resources, such as the budget, the objective costing model, breakeven point, among others.