Historia del pensamiento contable
Type in the name of your organization and press Enter.
Organización en periodos de la evolución de la contabilidad
periodo científico
periodo de desarrollo del contismo
periodo de génesis y aparición de la partida doble
Subtopic
Periodo empírico
líder abasí hasta la partida doble
The question that investors will ask is How will you turn your forecasts into reality?
Having identified your product or service, and the demand for it in the market, how will you reach that market?
pensamiento global (Gutenberg)
Escritura precientífica sobre contabilidad
Describe exactly what customers will buy, how they will buy it, how it will be provided or delivered, and how it will be supported after purchase.
Think about:
- The selection and decision process
- Ordering and payment
- Delivery of real or virtual goods
- Access to real or virtual services
El códice registraba de la misma persona con el acreedor
En el siglo XIV se reflexiona de manera escrita la contabilidad
División de las Culturas
You will need credible forecasts of profitability and strategic benefits if you are proposing investment in your business.
Egipto
Ingresos y egresos
Anotaciones Contables
What is the impact on your strategy of this initiative? How will your strategy change to ensure that you can adapt to whatever this plan brings, whether it is good or not so good? Think about:
- The best and worst case scenarios
- How you will respond to best and worst case scenarios
- Your exit routes if things do not go according to plan
- How your strategic position will change
- What new opportunities could arise as a result of this change
Add a strategic point.
3200A.C Mesopotamia
Prestamos, compras, ventas y arrendamiento
Registros contables en tablillas de barro
How will your costs base change as a result of your initiatives? Think about:
- Changes in fixed costs and overheads
- Changes in variable costs with volume
- Changes in variable costs with better equipment, better processes or better product design
- Changes in materials costs with volume
Add a key point from the costs forecast.
Grecia
Los banqueros utilizaban un libro de diario y otro libro para las cuentas
Nace la Contaduría publica
How will sales increase as a result of your initiatives? Think about:
- Increased sales volume
- Increased average value of sales
- Increased sales to existing customers
- Opening up new markets and segments
Add a key point from the sales forecast.
Edad Media
It must be clear to investors what you are asking for, when you need it and when & how it will be repaid - in short, what value they will get for their investment.
Aparece la transición de los textos manuscritos
surgieron los sistemas números arábicos y la escritura
Doctrinas contables y abordaje científico
Investors will ask: how well do you know your customers and your market? Your business plan should show that you are targeting your market by well-defined segments and are focused on creating value for customers.
Contabilidad y las ciencias formales
Halla una relación en la economía y finanzas
halla un gran desarrollo de base empírica
Add an organization that can compete with you, either now or in the future. Think about all alternatives that the customer may have, including doing nothing or addressing their problem in a completely different way.
contabilidad social
Rama de la contabilidad
Who are your customers? Add a target customer segment. Groupings might include:
- ... by industry or trade
- ... by speciality or job role
- ... by region or locality
- ... by knowledge, concern, interest or need
- ... by demographic (e.g. age, gender, education, income)
ocupada en los fenómenos
hacienda ismo
Define la ciencia que tiene por objeto el estudio de las leyes que gobiernan las haciendas.
What market position are you aiming at?
Think about:
- What segment you target
- How you compete
- Your 'brand values' - what you are known for
- Your visibility in the market
- How your competitors regard you
- How your positioning needs to change
Fechas importantes
Describe the vision and the opportunity that the plan is based on.
The investor's question you answer here is Where are you headed, and why?
1904-1936
Se estipula la organización del libro general de cuentas
Add a key point about your Unique Selling Point. Your USP is what will lead marketing, and help customers to choose you over alternatives. In comparison to the alternatives, why will your product or service...
- ... be different?
- ... be desirable?
- ... be better value for customers?
- ... be better performing?
- ... be more accessible or convenient?
- ... offer a better experience?
- ... solve the customer's problems better?
- ... have easily understood benefits?
- ... fit in with the customer's typical behaviour, without needing them to change it?
1905
Persona natural o jurídica ejerce libremente su contabilidad
Add a key point about your strategy.
How does this opportunity...
- ... address your current weaknesses and challenges?
- ... exploit your capabilities and strengths, and build new ones?
- ... reduce future threats and competition?
- ... fit it with credible forecasts and trends?
- ... strengthen relationships and reputations?
- ... create value for your customers and investors?
1853
Se remite el primer código de comercio
Add a key point about the opportunity that you are pursuing.
- What do you plan to do? What product or service will you offer?
- Why does it need doing?
- Why is there a gap in the market?
- Has it been tried before? What happened?
- Why are you best placed to pursue it?
Periodo Empirico
Provide your investors with a clear picture of your business: how it is structured, who owns it, who runs it, and how it is doing so far?
Reglamento contable
Invención de la imprenta
A partir del siglo XVII, surgen los centros mercantiles, con la función de revisar la información contable
Add some information about the regulatory environment that affects your company. Apart from company law, what other regulations apply to your sector? Consider:
- Bodies or associations with a code of conduct
- Privacy and data protection
- Insurance requirements
- Health & safety
- Professional training standards
- Equality and opportunity regulations
- Working with vulnerable groups
La contabilidad es tan antigua como la misma humanidad
los libros contables tenían actividades desarrolladas
Add some information about the governance of your organization.
- How are you governed and managed?
- Do you have a board of directors?
- Who is accountable to the owners?
- Who takes the key decisions?
Denise-Schmandt, antropóloga especialista demuestra que la escritura fue desarrollada en el periodo paleolítico, que vivieron unos 7500 años A.C.
What is the legal status of your organization? Are you a sole trader, a limited company with shareholders, or a non-profit?
Antigüedad
Although the executive summary appears first in the document, it is easier to complete it last, when you can summarise and prioritize the key points in your plan.
Sistema de pases y medidas
Pequeños objetos de arcilla representan los diferentes tipos de mercancía
Briefly summarise the opportunity that your plan describes, and why it is strategic for your company.
Posición y registro de cantidades
Eran separados entre Débitos y Créditos
Add the key points about the track record of your team and your capabilities.
Tablillas de barro
Es uno de los antiguos testimonios de la contabilidad
Add short descriptions of the key products and services which bring your mission to life and are making it happen.
Escritura pictográfica y jeroglífica
