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ADMINISTRATION PRINCIPLE - Coggle Diagram

- - - - Precision principle
        
        Precision is the lifeblood of planning. This provides the planning with an exact, definitive and appropriate meaning in its content and magnitude
      - Flexibility principle
        
        It refers to the fact that a system should be able to adapt to changes in the company based on its needs, operations and management. This is important because flexibility allows plans to adapt to contingencies that may develop in the future.
    - - Like principles of other branches, the accounting principles seek to standardize and regulate the accounting treatment and exposure as informative elements of resources, operations and results, so that their representation in the financial statements enjoys uniform and transversal criteria and serve as measurement elements. and evaluation of the management of an organization
    - - Many authors have made contributions to the debate between ‘universal and selective services
    - - Unity principle
        
        This principle refers to the fact that all individuals who have the same objective must be directed towards the achievement of a common goal.
        In an organization there should be only one plan for each function.
      - Principle of feasibility
        
        Planning must be based on facts and experience. Planning should always be based on what can realistically be achieved.
- - - - The principle of functional definition requires that each area, department, division and job position be clearly defined in relation to the activities to be carried out, the degree of delegation and the authority relationships established.
    - - Authority flows vertically in the organizational structure, each individual is given authority to perform a task, although the authority can be delegated, but the responsibility falls on the person who has been given the work, if a superior delegates his authority in his subordinate, the superior is not absolved of his responsibility, although the subordinate is responsible to his superior, the responsibility should not be delegated in any situation.
    - - It is the principle that establishes the serial realization of a very specific task. This implies that the production chain must be very well structured, thought out and timed to accommodate this sequence of specialized tasks.
    - - This principle refers to the vertical placement of supervisors in the organization chart of the company, starting from the top and moving to the bottom level, it is an initial requirement to form an effective and efficient organization.
- - - - Authority arises as a need for the organization to achieve its objectives, not to satisfy the wishes of its managers or collaborators
    - - It is the act of assigning to a subordinate the authority and formal responsibility to carry out specific activities, it requires changing not only the way of thinking and acting, but even the way of wanting since it must respond to the vision and mission established by the business.
    - - Each person should be subordinate only to the superior. It is the principle of single authority, which seeks to avoid confusion or double orders, each subordinate must have only one boss.
    - - For the management to be efficient, it must be directed, at all times, towards the objectives of the company
- - - - A procedure to buy such an activity with the established criteria
      - Some mechanism that corrects the activity in progress, to achieve the desired results
      - A means to measure the activity carried out
      - An objective, a predetermined end, a plan, a line of action, a standard, a norm, a decision rule, a criterion, a unit of measurement.
  - - - Varied nature of control standards
        
        Programming standards
        
        Technical performance standards
        
        Ethical standards
        
        Standard costs
        
        Financial indicators
        
        Budgets
        
        Return on investment
        
        Mixed criteria