{"id":128535,"date":"2023-02-02T08:34:57","date_gmt":"2023-02-02T08:34:57","guid":{"rendered":"https:\/\/raed.academy\/?p=128535"},"modified":"2023-02-06T11:02:48","modified_gmt":"2023-02-06T11:02:48","slug":"el-decisiu-paper-del-controller-a-lactual-crisi","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/el-decisiu-paper-del-controller-a-lactual-crisi\/","title":{"rendered":"El decisiu paper del ‘controller’ a l’actual crisi"},"content":{"rendered":"
\"Carlos

Dr. Carlos Mallo<\/p><\/div>\n

Carlos Mallo<\/strong><\/em><\/a>, catedr\u00e0tic d’Economia Financera i Comptabilitat de la Universitat Carlos III<\/strong> de Madrid, director del Centre d’Estudis, Recerca i Formaci\u00f3 Cont\u00ednua Francisco Tom\u00e1s y Valiente<\/strong>, acad\u00e8mic corresponent de la Reial Acad\u00e8mia de Ci\u00e8ncies Econ\u00f2miques i Financeres<\/strong> i acad\u00e8mic em\u00e8rit de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), publica a l’\u00faltim n\u00famero de la revista “CCA Insight”<\/strong>, publicaci\u00f3 de refer\u00e8ncia per als professionals de control de gesti\u00f3 editada per l’Institut Global de Controladors Col\u00b7legiats<\/strong>, l’article “Funci\u00f3n del ‘<\/strong><\/span>controller’<\/span><\/strong> en el planteamiento estrat\u00e9gico sobre costes y precios”<\/strong><\/span><\/span>, en qu\u00e8 aborda el paper d’aquesta figura essencial en l’estrat\u00e8gia de l’empresa en un mercat en transformaci\u00f3 com l’actual en aspectes clau com la competitivitat en preus, la digitalitzaci\u00f3 dels processos industrials i corporatius, la ciberseguretat o la gesti\u00f3 de la inflaci\u00f3.<\/p>\n

“El ‘controller’ ha de ser un membre destacat del comit\u00e8 executiu de direcci\u00f3 que, com si fos un cervell \u00fanic, compenetrat i solidari, ha de prendre decisions estrat\u00e8giques i t\u00e0ctiques de l’empresa. Sota la coordinaci\u00f3 del president executiu, i compartint tota la informaci\u00f3 i coneixement global de totes les \u00e0rees funcionals, aix\u00ed com les hip\u00f2tesis estrat\u00e8giques de llarg termini, ha de participar en la presa de decisions cont\u00ednues per satisfer els objectius de tots els agents ‘shareholders’ i ‘stakeholders’ de l’empresa. En aquest context, les funcions essencials del controller s\u00f3n elaborar la informaci\u00f3 per prendre decisions adequades de curt i llarg termini, verificar i controlar que s’executin d’acord amb els acords adoptats i establir el sistema d’avaluaci\u00f3 i control continu, mitjan\u00e7ant el c\u00e0lcul de les desviacions i la proposta de la seva correcci\u00f3. D’aquesta manera, ha de ser el principal responsable i executar la planificaci\u00f3 t\u00e0ctica i estrat\u00e8gica de l’empresa”, inicia l’acad\u00e8mic la seva argumentaci\u00f3.<\/p>\n

Mallo<\/strong> posa com a exemple de la situaci\u00f3 actual \u00e8poques anteriors de crisi, com la del petroli de la d\u00e8cada dels 70 del segle passat i l’actuaci\u00f3 determinant del controller del moment a empreses de diversos sectors, amb afectacions diverses, en la verificaci\u00f3 de preus i utilitzaci\u00f3 de recursos. Aix\u00ed mateix, apunta a la import\u00e0ncia cabdal de la planificaci\u00f3 estrat\u00e8gica a llarg termini, oferint models i prioritats, i incideix en una eina fonamental com els ERP o sistemes de planificaci\u00f3 de recursos empresarials, fonamentats en una plataforma digital que permeten la unificaci\u00f3 i organitzaci\u00f3 de totes les \u00e0rees de l’empresa aix\u00ed com de les seves tasques.<\/p>\n

\"\"“Han aparegut nombroses aplicacions per resoldre els problemes d’administraci\u00f3 i planificaci\u00f3, que cada cop augmenten exponencialment la velocitat per fer operacions. Aix\u00ed, els ERP s\u00f3n programes inform\u00e0tics que processen en dades l’activitat per \u00e0mbits funcionals (compres, producci\u00f3 i distribuci\u00f3 i vendes) recolzant-se en algorismes que faciliten el seu registre, interpretaci\u00f3 i permeten un efica\u00e7 control de realitzaci\u00f3 econ\u00f2mica i financera. La transformaci\u00f3 digital, sumada a la informatitzaci\u00f3, connectivitat i internet, permet afegir programari als processos i als productes. A m\u00e9s, l’internet de les coses, la rob\u00f2tica i l’emmagatzematge ‘cloud’, en xarxa i les noves amplades de banda 5G redueixen la lat\u00e8ncia de resposta i possibiliten el seguiment instantani i el control d’activitats despla\u00e7ades mantenint sistemes de gesti\u00f3 centralitzada optimitzant costos”, destaca.<\/p>\n

Expert en comptabilitat i gesti\u00f3, Mallo<\/strong> ha treballat com a directiu de companyies industrials i comercials i a l’auditoria i la consultoria d’empreses. Ha publicat nombrosos treballs de recerca i llibres, entre els quals destaquen “Contabilidad de costes (econom\u00eda y empresa)”<\/strong>, “Contabilidad de direcci\u00f3n para la toma de decisiones: Contabilidad de gesti\u00f3n y de costes”<\/strong>, “Normas internacionales de contabilidad (Administraci\u00f3n)”<\/strong>, “Contabilidad financiera. Un enfoque actual”<\/strong> o “Introducci\u00f3n a la contabilidad financiera”<\/strong>, tots ells obres de refer\u00e8ncia. La seva \u00faltima obra \u00e9s “Estrategia para la recuperaci\u00f3n con fondos europeos. Coopetivismo: claves y argumentos”<\/strong> (C\u00edrculo Rojo), que ha escrit juntament amb l’empresari i economista Manuel Gago<\/strong>, vicepresident de la Confederaci\u00f3 Espanyola de Directius i Executius<\/strong>, una pr\u00e0ctica guia perqu\u00e8 directius i empresaris projectin iniciatives de resili\u00e8ncia per als seus negocis i els ajudi a identificar oportunitats per captar fons europeus de recuperaci\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"

Carlos Mallo publica, a “CCA Insight”, l’article Funci\u00f3n del controller en el planteamiento estrat\u00e9gico sobre costes y precios”, on aborda el paper d’aquesta figura essencial en l’estrat\u00e8gia de l’empresa en un mercat en transformaci\u00f3 com l’actual<\/p>\n","protected":false},"author":12,"featured_media":128525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[268,466,274,233],"tags":[],"class_list":["post-128535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-coronavirus-des-del-coneixement","category-destacat","category-economia-i-politica","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nEl decisiu paper del 'controller' a l'actual crisi - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Carlos Mallo aborda, a l'article, el paper del controller en l'estrat\u00e8gia de l'empresa, en un mercat en transformaci\u00f3 com l'actual\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/el-decisiu-paper-del-controller-a-lactual-crisi\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El decisiu paper del 'controller' a l'actual crisi - 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