Introduction and summary

Introduction and summary Taylor (1895) was one of the initiators of the CG industry, introduced cost accounting, the timing of the times of direct labor, standards, allocation of indirect costs, pay for performance. Brown (1907) established the formula for return on capital. Even today many examples are found in the CG business revolves around control of the internal efficiency of the company, focusing on the resources consumed in the immediate benefit and external financial reporting. In the second half of the twentieth century there have been substantial changes in the environment, which has gone from playing stable fixed to turbulent and highly competitive.These changes have triggered environment for enterprises large numbers of internal changes in variables such as customer orientation, technological development and innovation, the leading role of strategic management, quality approaches, the role of human resources in the organization, information management and others. Business Success therefore requires a continuous adjustment of the company to its environment and competitiveness becomes the quintessential economic criteria to guide and evaluate the performance inside and outside the company.

Comments are closed.