Resumo

SADER, Gustavo. Sinergia y empatía en la toma de decisiones: un aporte al valor de la organización a través de la gerencia estratégica de costos. SaberEs [online]. 2011, vol.3, n.2, pp.00-00. ISSN 1852-4418.

This paper shows two perspectives that interact in a process where the information for the management is the key in the generation of the organization´s value. Every perspective is related to a key element: in the" synergyc  perspective ", the key element is the "information" and at called " empathic perspective ", the " intelligence of the decisor". It is emphasized then in two key resources: who decides and on what it is decided. This work tries to relate both resources from two qualities that to dealing on the author are key (synergy and empathy). How do they relate? Across a symbiotic, constant process and where the conceptual elements of Strategic Cost Management and managerial cycles, are articulated generating useful information and offering a holistic and systemic vision to the manager, pointing at the prosperity and therefore at the generation of value to the organization.

Palavras-chave : Perspectives; Value Generation; Decisor.

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