Nombre:

Yajaira Yacali Chilel López

Professor:

Lic. Dany Gonzalo López Bolaños

Course:

Administrative Technical Processes

Career:
Technical Secondary Education Teaching Degree in Administration
Educational.

Notebook:

202051063
 INTRODUCTION
Business control is an administrative function, it is the phase of the process
Administrative that measures and evaluates performance and takes corrective action when
it needs. In this way, control is essentially a regulatory process.
the application of control in companies seeks to address two main objectives,
correct existing faults or errors; and prevent new faults or errors in the processes.
For control in the company to be effective, it must develop as a unit and
apply oneself all the time in the company, which can be classified as: Preliminary Control,
Concurrent Control and Post Control. Control is supported by verification.
Monitoring and inspection of business variables. Control in the company.
represents a fundamental stage of the administrative process, the one that closes it
cycle and renews it, its implementation allows to appreciate what is going well and what is not based on

from which corrective and preventive actions are generated regarding the
originally planned elements.

TECHNIQUES FOR RECORDING AND ADMINISTRATIVE CONTROL

Administrative control techniques are methodologies that collect and use
information to assess the performance of different organizational resources,
like humans, physicists, financiers, and also the organization as a whole, to
the light of the organizational strategies pursued.

Management is both an art and a science. Administration and its functions.

they continue to evolve to keep up with the times. The function of
Administrative control also progresses with the passage of time, so they do not stop.
of new techniques emerging.

Control is a fundamental administrative function. It serves to regulate the

organizational activities, and compare actual performance with the standards and
expected organizational objectives.

Control techniques provide the type and amount of information necessary for
measure and monitor performance. Information from various controls must
adapt to a level of administration, department, unit or operation
specific.

To ensure complete and coherent information, companies usually

use standardized reports, such as financial, status, and...
projects. However, each area within an organization uses its own
specific control techniques.

List of techniques (with examples)

-Técnicas tradicionales

These are techniques that have been used in the field of business organization.
for a long period of time and are still in use.
Personal observation

This is the most traditional control technique. It allows a manager to collect

first-hand information about employee performance.

It also creates psychological pressure on employees to

perform better and thus manage to achieve their objectives well, as they are
aware that they are being personally observed in their work.

However, it is a time-consuming exercise and cannot be used.

indeed for all types of work.

Statistical reports

Es el análisis general de informes y datos, que se utilizan en forma de promedios,

percentages, indicators, correlations, etc. in different aspects. They present
information about the organization's performance in various areas.

This type of information is useful when presented in different forms, such as

charts, graphs, tables, etc. It allows managers to read them more easily and
facilitates performance comparisons with established standards and with the
from previous periods.

Break-even analysis

It is used to study the relationship between costs, volume, and profits. It determines
the general framework of probable gains and losses for different levels of
activity when analyzing the general position.

The sales volume at which there are neither gains nor losses is known as
break-even point. This can be calculated with the help of the following formula:

Break-even point = Fixed costs / (Selling price per unit - Variable costs)
per unit).

Through this analysis, a company can control its variable cost and
It can also determine the level of activity at which you can obtain your
profit objective.

Budget Control
Under this technique, different budgets are prepared for the different
operations that must be carried out in an organization.

These budgets act as standards to compare them with the results.

real and thus take the necessary actions to achieve the goals of the
organization.

Therefore, the budget can be defined as a quantitative state of

expected result, prepared for a defined period of future time, with the
in order to achieve a specific objective. It is also a statement that reflects the
policy for that particular period.

Helps to establish coordination and interdependence among several

departments. For example, the purchasing budget cannot be prepared without
to know the amount of materials required. That information comes from the
production budget. The latter is based on the budget of
sales.

The budget must be flexible so that adjustments can later be made easily.
the necessary changes in it, according to the requirements of the
prevailing environment.

Types of budgets
Sales budget: it is a statement of what an organization expects
to sell in terms of quantity and value.

Production budget: it is a statement of what an organization

plans to produce in the budgeted period. It is based on the budget of
sales.

– Materials budget: it is a statement of the estimated quantity and the

cost of the materials necessary for production.

Cash budget: these are the projected cash inflows and outflows for
the budgeted period. It corresponds to the projected cash flow.

Capital budget: it is the estimated expenditure on major long-term assets.

deadline, like a new factory or important equipment.

Research and development budget: these are the estimated expenses for the
development or refinement of products and processes.
Modern techniques

These techniques provide a new way of thinking and grant new

ways to control the various aspects of an organization.

Return on Investment (ROI)

Provide the basic concepts to determine if the capital invested in the

The business has been effectively used or not to generate a return.
reasonable.

The ROI acts as an effective control device for measuring performance.

general of an organization, or of its individual departments or divisions.
It also helps department managers to discover the problems that
they negatively affect the ROI.

The formula used for its calculation is: Return on investment = (Net income /
Total investment) x 100.

Net income can be used before or after taxes to calculate the

ROI. The total investment includes the investment in fixed assets, as well as working capital.
reverse work in the business.

Analysis of indicators

It is a technique used to analyze the financial statements of a company.

commercial through the calculation of different indicators.

The most commonly used indicators by organizations can be classified into the
following categories:

Liquidity indicators
Se calculan para conocer la posición financiera a corto plazo del negocio y su
ability to pay short-term liabilities. Includes the current indicator and the
quick indicator:

Current Indicator = Current Assets / Current Liabilities.

Quick ratio = Cash + Accounts receivable / Current liabilities.

Solvency indicators
They are calculated to understand the long-term solvency of the business and its capacity.
to pay long-term debts. It includes the debt indicator, the indicator of
property, the interest coverage ratio, etc.

Debt indicator = Debt to creditors / Shareholders' equity.

Ownership indicator = Shareholders' equity / Total assets.

Profitability indicators
They help analyze the profitability position of a business. For example, the
gross profit indicator, net profit indicator, the indicator of
operation, etc.

Gross profit indicator = Gross profit / Net sales × 100.

Net profit indicator = Net profit / Net sales x 100.

Turnover indicators
They help to know if resources are used effectively to increase the
efficiency of business operations. For example, turnover indicator of
inventario, indicador de rotación de deudores, indicador de rotación de activos
fixed, etc. A higher turnover indicates better utilization of resources.

Inventory turnover indicator = Cost of goods sold / Inventory

average.

Debtor turnover indicator = Net credit sales / Accounts receivable

average charge.

Responsibility accounting

It is an accounting system in which the general participation of the different

sections, divisions, and departments of an organization are configured as
centers of responsibility.

The head of each center is responsible for achieving the established objective for their
center. Responsibility centers can be of the following types.
Cost center
It refers to the department of an organization whose manager is responsible for the
cost incurred in the center, but not of the income.

For example, the production department of an organization can be

classified as a cost center.

Revenue Center
It refers to a department that is responsible for generating income.
for example, the marketing department.

Profit center
It refers to a department whose manager is responsible for both costs.
as for the income. For example, the repair department and
maintenance.

Investment Center
He is responsible for the profits, as well as for the investments made in the form
of assets. To assess the performance of the investment center, the return is calculated
of the investment and is compared with similar data from previous years for its own
center and for other similar companies.

Management audit

It refers to a systematic evaluation of overall performance of the

management of an organization. The objective is to review efficiency and
effectiveness of management and improve its performance in future periods.

Judge the overall performance of an organization's management. Its purpose.

básico es identificar las deficiencias en el desempeño de las funciones de
administration. It also ensures the updating of management policies
existing.

Ensure the required modification in existing management policies and techniques.

according to changes in the environment.

Continuous monitoring of management performance helps to improve the

control system.
Pert and CPM
PERT (program evaluation and review technique) and CPM (critical path method)
Critique) are important networking techniques, useful for planning and control.

These techniques help to carry out various management functions such as

planning, scheduling and implementation of projects of a duration
determined, that involve the completion of a variety of activities
complex, diverse, and interrelated.

They are used to calculate the total expected time necessary to complete a
project, and they can identify the bottleneck activities that have a
critical effect on the project's completion date.

Por consiguiente, estas técnicas están bastante interrelacionadas y tratan factores

such as time scheduling and resource allocation for these
activities.

Management information system

Provides accurate, timely, and updated information to make various decisions

of management. Therefore, it is an important communication tool, as well as
a very useful control technique.

This tool provides information to managers so that they can

take appropriate corrective measures in case of deviations from the standards.
 CONCLUSION

The application of control to a unit, element, process, or system of the

the company can generate different benefits and achievements, however, its
the application regardless of the process that one wants to 'control' is important
because it establishes measures to correct activities, so that they
successfully achieve the plans. Control is exercised in all areas of
the company, to units, to people and to acts. Through the application of
Control in the company is possible, among other things: Determine and analyze the causes.
that originate the deviations so that they do not occur again in the future