Integrated management control and its influence on decision making at Hiraoka Company

Abstract

The organizations have adopted specific work schemes that allow the survival of the company, which depends on the realization and adaptation to the market variability and the different social, political and economic aspects that are in their environment. Based on these changes, organizations have applied a series of measures to guarantee the fulfillment of their objectives, that is, they develop a strategic planning, which is controlled based on an integrated control system and, if it is evidenced that this does not reach the established goals, the management of the company is oriented to make decisions that correct the strategies of the organization. This quantitative and descriptive study aimed to analyze the operational and financial competences under an integrated management control of the Hiraoka Company, and based on a transactional and non-experimental design, since interviews were conducted and surveys were applied, towards a non-probabilistic sample, to obtain data that allow analyzing the internal management control based on decision making. From these data, it was concluded that, for the fulfillment of the company's organizational goals, a complete accounting-administrative information system must be implemented, in addition, to create after-sales services departments, train employees and update them about the information that is handled in the company, which will allow to develop operational efficiency and increase the profitability and competitiveness of the organization.