<div class="text-justify"> Accounting is the language of economics and business, but in recent years it has become much more transcendental, since it is not possible to conceive an organization that does not use accounting as the main strategy for certain controls of the different activities, as well as the main source of information provided for decision-making processes..</div>
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<div class="text-justify"> Therefore, every organization requires a patrimony for its operation, and the fundamental function of accounting is to measure and value it and give accurate figures at certain times for analysis and decision making that favor the development of the organization.</div>
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<div class="text-justify"> At the same time, it acts as a fundamental element for effective operations at all levels, not only to improve the quality of the information, but also to make this information globally comparable at international level, at least in the financial markets and with other companies in the same industry.</div>
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<div class="text-justify"> From this arises the close relationship between the organization and accounting, whose main objective is to provide managers with the necessary data to make the best decisions in a timely manner.</div>
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<div class="text-justify"> In this sense, the knowledge and management of relevant accounting information in organizations, especially by areas of responsibility, constitute the fundamental raw material for all decision-making processes, whether managerial or operational.</div>
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<div class="text-justify"> In fact, the accounting system by areas of responsibility is that through which the organization is divided into levels or areas of responsibility so that income, costs and expenses can be effectively planned and controlled in these areas; this being of importance for the continuous improvement of the daily work activity that will be reflected in the future in the organization.</div>
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<div class="text-justify"> Under this premise, organizations obtain, store and process a large amount of data that become useful information for a better fulfillment of the proposed goals, in turn, clearly and accurately identify their costs, in order to achieve success and the goals set.</div>
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<div class="text-justify"> For this reason, the accounting system by areas of responsibility is considered an effective tool for the correct planning and control of income, costs and expenses, since it allows reliability in decision making within the organization.</div>
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