Indices and more indices were consulted and used in day-to-day basis for calculating costs and price lists. Despite the dedication of professionals, care often decision makers, more correction factors that the more accurate accounting techniques.
At least two decades were heavily affected and induced very professional to study the economic juggling.
After this period, many of these professionals were ending careers, willingly or by exclusion from the market, unable to absorb and contribute to the change that the market was experiencing in technical and management concepts.
With the fall in inflation the financial management has been considerably enhanced, but it did not generate specialists in the companies' cash control nor in the preparation of projections and setting goals. On the contrary, we see a significant disregard a substantial volume organizations.
The advent of microcomputers and spreadsheet provided enormous facility for development of mathematical and financial calculations unique, allowing time for preparation of complex jobs was reduced by at least five times.
It won in the preparation of speed and even more if it lost focus of analysis of the problems.
Many sectors of the companies were downsized, leaving great heads turned to the mathematical development of the issue, but with a smaller focus on validating values.
The generation that was leaving just learned of new techniques provided by information technology and the generation that was coming little can learn about validation values.
Who participated in the transition and was able to understand, adapt and use new facilities had significant gains, but not without passing through countless software (spreadsheet).
The beginning of the eighties to the present day can be counted on no less than 10 types of worksheets in and out of fashion.
Who moved through that period will remember the VisiCalc, CalcStar, OmniCalc, Lotus 1 2 3, four pro, etc., until you reach the Excel of today.
The advancement of information technology is the interesting side of the issue, but it is the standard cost, what happened to?
And studies of times and movements, rationalization of tasks, reduction of working time, waste, no longer important?
Globalization does not require increased attention with our means of production? Obsolescence nowadays does not happen at a faster pace than twenty years ago?
When the weather is no longer an important factor in the production process?
The social charges today are no higher than twenty years ago, so that the variable time does not deserve the same attention and consideration of the past?
Accounting techniques are still the same, our balance sheet still have assets and liabilities, the results are still calculated in accordance with the double entry, taboo subject for those who did not study accounting, so why the long awaited management accounting is still not a reality as management tool?
Companies use accounting more resources to meet the tax precepts than to business management.
The end inflationary cycle is what led to this lack of interest in fundamental management concepts or are observing the depletion of a generation?
