Contabilidad administrativa. Herramienta para la toma de decisiones gerenciales

Organizations require timely, relevant and accounting information to support their decisions, which requires having accounting records that provide information on accounting for key processes. In this sense, the objective of the work is focused on analyzing administrative accounting, as a fundamental tool to offer decision makers information adjusted to their real needs. For this, a bibliographic review has been made from different perspectives, namely: Evia (2005), Garrison et al. (2007) and Chacon, (2007), among others. The methodology is documentary-descriptive, specialized sources on the subject were reviewed, they were analyzed from their content, allowing relationships to be established between data to generate information, extracting relevant aspects of accounting from each of them. Among the results obtained, the importance of administrative accounting stands out, which, supported by cost accounting, is capable of offering accounting information with great value to support the decision-making process. It is important to have records, classify and organize the information based on the real requirements of the organizations, their specificity and nature, in order to obtain truthful information on operations and transactions carried out by them, this being the basis on which assertive and timely management decisions can be made.