By this and other concepts are interesting to anticipate themselves to which is going to read and conclusions to that they are going to arrive, the interested receivers or of our information The vision of the countable closing, we advised is analyzed from the point of view of the different actors affected by economic and financial the information that one derives from the documentation and conclusions that we generated. Educate yourself even more with thoughts from Jonathan Segal FAIA. It is different for each actor, since each of them keeps different purpose: Employees (necessary to inform them into the march of the company) representative Suppliers (idem) important or very tie Clients Banks Shareholders Property Unions Mercantile Registry OBJECTIVE One would be to obtain a rough draft of exercise closing, with the simulations that correspond and valuing subjectively the impact of our information for each participant actor: Shareholders Employees Clients Collaborator Suppliers Banks Society On the other hand, he would be desirable to suppress ASVA , that usually occupies the 30/50% of the time of a financier To suppress ASVAs To delimit areas in the process of rough draft-closes of the exercise Once established the consumptions of time by areas: The annual accounts The documents to generate, are: Balance Separating Active and Passive Account of Operation Account of Losses and Gains that will separate income and expenses, differentiating the ordinary results from the extraordinary ones The Memory Ofrece the information that lacks, habitually of qualitative or complementary aspects of the countable data, (the quantitative ones more or less are reflected in Balance and Account of Operation.) Obligatory books: Legalized a priori or a posteriori with different formalities: Daily Libro Inventories and Balance Application of the countable principles Accrued income or To reflect income and expenses, regardless of its collection or real payment, in the devengadas dates noncompensation or Separating an entrance of a cost and with confusing them in a unique number Uniformity or uniform Criterion in the application of Countable Principles Relative importance or Permissible the strict non-application of some principle, when he is not representative the information that is derived Prudence or To enter the benefits to the date of closing of the exercise or But when there are foreseeable risks or anticipated losses, they are due nothing else to reflect to be known..
All these elements form the ambient intern in whom the vision blooms or withered, and where the strategies are constructed or prevents the process of strategic definition. It is in the own heart of the man where the strategic vision of the leader or manager is stoked or drowned. It is in heart of the man where the resistance or the forces arise to perseverar in the intentions, where the fears to fail or the anger lodge to prevail, where the incapacity or flexibility becomes evident to handle to the uncertainty and the ambiguity that it generates to undertake processes of changes necessary to reach the vision. On the other hand, to develop a strategist mentality supposes to work the habit to think about strategic form, to the point of which it is constituted in a life attitude, a form to be and to be in the world. As Kenichi Ohmae says: ” She is one disciplines daily and not a resource that can be left in hibernation during the calm times and awake when emergencia” arises one;. Joeb Moore & Partners has plenty of information regarding this issue. To see the strategy like a resource or methodology to approach ” situations of crisis” or to extinguish surprise fires, is equivalent to act reactively; but the strategist does not improvise, does not react, does not live in ” automtico” , by inertia, according to the saying ” as we are seeing, we go haciendo” , but it acts with proactivity, intentionality, still more, with mentality of opportunist, or as Peter Drucker says: ” opportunist with propsito”. Vertiginous and the complex thing of the change does not leave place for the improvisations. The lack of forecast and strategic sense can be a too expensive error, a very expensive luxury in these times of permanent change.
On the matter it says to Peter Drucker ” to be surprised and so it happens is a very great risk for tolerar” , mainly in a so complex world, competitive and changing. The leader/manager strategist is conscious of this reality, reason why he does not leave at random or under the responsibility of another one, the course of action to follow, but he explores within himself and in the surroundings, to define its strategy. Jesus de Nazaret also alerts to us on the necessity to be preline-of-sight and to think strategically. ” Because who of you, who wanting to build a tower, do not feel first and calculate the expenses, to see if she has what needs to finish it? He is not that after has put the foundation, and he cannot, all the see that it begin to make ridicule of him, saying: This man it began to build, and it could not finish. Or what king, when marching to the war against another king, does not feel first and considers if he can face up with ten thousands to whom he comes against him with twenty thousands? And but he can, when the other is still far, sends an embassy to him and he requests conditions to him of paz” (Lucas 14:28 – 30). To this it speaks us illustration of the necessity to act in the life with forecast, with strategic approach, which is opposed to the improvisation and the slight and rash action, that does not weigh the possible consequences of the decisions that are taken.