For that they serve the paradigms, to filter what we receive, to assess what we perceive, to organize our ideas. Blond Dominguez, tells us about this issue, that the problems of organizational efficiency can arise in any situation, due primarily to structures inadequate to grow too fast, changes in technology or any of the many other modifications which are difficult to foresee. Other problems arise from nerve tensions that can dilate or delay the internal communications which increases the complexity of the same and the bureaucracy. The organization runs the risk of not being able to adapt to changes that may occur in the market and other environmental factors. A company in continuous evolution must monitor the dimension of its structure to be able to face new demands that are required him.
It can be found at a given moment where management managers are forced to go beyond their possibilities and can take quite some time before responsibilities are revised and conveniently delegated work. Emphasizes comment, efficiency can be considered in three aspects: Economics – management-organizational. Most widely used control of the efficiency is the economical, known as flexible control of budgets. Thereon is cited, that budgets for departments or sections are previously prepared and then approved by different makers which are affected. The directors of Department have the responsibility of maintaining the expenditure allocated to their respective areas within the agreed limits. In theory not should problems arise when the budgeted items are completed correctly and are not passed or exceeded.
The budgetary control of expenses consists of a simple comparison of the resulting costs with anticipated. Flexible control in advance calculates the estimated cost for each product on all possible levels within the production process. At the end of each period or phase, the final costs are compared with the budgets and variations or deviations that have occurred are analyzed.