Administration is seeking always to the permanent development of the overall performance of its aspects the numerous technical and marketing , financial and administrative . And contribute to management accounting tools in bringing about this development through the design of a system of systems characterized by modernity and inclusiveness and integration and harmony among themselves and in their outputs and objectives. Among the systems selected for development within the integrated system of management accounting is the design of an integrated system of budgets estimated taking the concepts of pre-planning as a basis for the company's management , and aims to improve internal coordination between the various activities of the facility ( which include various product lines ) , departments and various sections as the system provides a comprehensive picture of all aspects of activity established as a whole in the form of specific objectives will be achieved within the journalistic institutions through the preparation of the assay include the estimated costs , and the stages of implementation of each command run is attributed to the printing presses either the press or business , either by the institution or third parties and through follow the system of budgeting which requires all units regulatory organization planning ahead and achieve the objectives of the annual budget in light of the specific costs , the cost management sector to exert all efforts to tighten controls on the use of cost elements ( special processing technical , and montage , paper , inks , and the tasks and tools Binding ... etc. ) so that the actual results displayed by the system costs within the limits of what has been appreciated in the assay of each process , as administration needs journalistic institutions to accurately identify all elements of the cost of work performed so that it can guide in determining the prices of business printing ( press or commercial ) performed for the institution or non in a competitive market , and the preparation of assays perform printing services on the basis of precise and well thought out . It is difficult for the sector management practice negotiation procedures to perform printing business without the information has a cost of doing this business. The absence of proper cost data that can be trusted to make decisions based on the wrong pricing profile of diligence in the acceptance or rejection of the business without an objective basis represented in the data costs are properly relied upon as the basis for such decisions . This may lead to the loss of market or bear losses as a result of pricing does not check for the recovery of the real cost .
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