lunes, 12 de noviembre de 2007

EL CONTADOR PUBLICO EN LOS NEGOCIOS

El Contador Público ante la nueva economía La Contaduría Pública, a través de los años, ha sido parte de la evolución de los mecanismos económicos y de negocios que han experimentado tanto las empresas como los profesionistas, paralelamente con la administración pública, el enfoque de negocios de los particulares, las teorías económicas y las modernas técnicas de administración. La profesión contable no ha sido ajena a la modernización de los mercados, de las teorías económicas o de las necesidades empresariales, cada vez más demandantes de apoyos profesionales que las ayuden a enfrentarse a las nuevas reglas no escritas que impone la globalización, junto con las exigencias de la competencia. El panorama actual de los negocios es radicalmente diferente al existente hace 20 ó 30 años. En el presente, las empresas enfrentan la nueva forma de hacer negocios impuesta por la nueva economía. Las fronteras totalmente abiertas, las empresas globales que transfieren sus áreas productivas o de servicios a otras partes del mundo según la especialización de sus diversas sedes, la reducción de los mercados por la participación cada vez mayor de nuevos oferentes, la competencia desleal por precios discriminados (dumping) de importadores, así como la brutalidad de la competencia en los mercados como consecuencia de las teorías y prácticas neoliberales, han modificado totalmente los enfoques de la administración de las empresas y, en consecuencia, los requerimientos de apoyos profesionales se han hecho cada vez más exigentes y especializados. Bajo esta nueva realidad, también las universidades y centros académicos de alto nivel han tenido que modernizar sus programas de estudio y adaptar los objetivos educacionales de sus carreras de administración, para satisfacer las nuevas necesidades y realidades económicas y de negocios. Los programas de estudio a nivel licenciatura y postgrado de las instituciones de educación superior contemplan el tratamiento de las nuevas teorías económicas (por su aplicación actual y no tanto por ser de nueva creación), las nuevas formas de hacer negocio y la realidad que tendrán que enfrentar los profesionales al frente de las organizaciones. Hoy más que nunca, el conocimiento teórico, la capacidad personal, la sensibilidad individual y la experiencia adquirida toman mayor relevancia en las carreras relacionadas con el manejo empresarial, principalmente la contaduría pública por el enfoque profesional integral que la ha caracterizado. Cabe hacer un paréntesis para identificar someramente las áreas de influencia del contador público, dentro de su práctica profesional: Dada la amplitud de la influencia del contador público en la sociedad, este artículo se centrará fundamentalmente en su actividad dentro de las empresas mercantiles, aun cuando muchos de los aspectos que se traten sean aplicables a los demás sectores de su participación social. La nueva economía En la actualidad, los enfoques económicos han variado, sobre todo a partir de los años ochenta en que nuevos actores y factores entraron en acción. Las empresas modernas y, por consiguiente, sus líderes, deben pensar en organizaciones con injerencia e influencia mundial y dejar de pensar localmente. Hacerlo así puede ser la diferencia entre el éxito y el fracaso. La globalización como tal ha llevado a la liberación del comercio mundial. La apertura de los mercados, en el marco económico neoliberal, conlleva muchas oportunidades y ventajas, tales como la posibilidad de participar en otros mercados y el acceso a todo tipo de productos, materiales y tecnologías dentro del propio territorio de la empresa. Sin embargo, en el contexto mexicano, compuesto por empresas chicas y medianas en su gran mayoría, se presentan enfrentamientos competitivos entre desiguales bajo la visión de que las reglas del mercado son las que rigen, regulan y compensan las desviaciones del propio mercado. Lo anterior es cierto si, y sólo si, se tratara de mercados perfectos, lo cual no sucede en la realidad. Hoy por hoy, las empresas se enfrentan a una competencia salvaje en la que predominan los fines absolutamente materiales, lo que lleva a deshumanizar las decisiones empresariales. Así, se observa en el quehacer diario el desmantelamiento de plantas productivas para migrarlas a otras áreas del globo

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In contrast to classified promoting, the merchant does not shell out any upfront worth to consider element: Groupon collects individual details from ready buyers and then contacts only those clients, primarily by every single working day electronic mail, who could probably be fascinated in a specific item or company.

Groupon employs a huge sum of copywriters who draft descriptions for the deals highlighted by e-mail and on the web site. Groupon's promoting text for the 'deals' has been noticed as a contributing aspect to the popularity of the web site, showcasing a special blend of in depth simple reality-examining and witty humor.

Owing to Groupon's marketplace turning into mostly composed of feminine clientele, the discount rates are usually concentrated on the well being, well being and attractiveness markets.

There are prospective problems with the organization merchandise. For case in point, a powerful offer could quickly swamp a modest company with as effectively numerous purchasers, jeopardizing a likelihood that clients will be dissatisfied, or that there will not be sufficient item to fulfill the desire. Gap, a massive clothing retailer, was prepared to deal with 445,000 coupon codes in a nationwide offer (although it knowledgeable server issues at a single distinct placement), but a smaller sized business could flip into all of a unexpected flooded with clients. A solitary coffee store in Portland, Oregon struggled with an improve in purchasers for 3 months, when it bought shut to 1,000 Groupons on the 1 functioning working day it was presented, in accordance to a one report. In response to comparable problems, Groupon officials state that 'deal' subscriptions should be capped in progress to a affordable selection.

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