{"id":10083,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/costes-por-actividades-un-analisis-critico-del-modelo-abc-activity-based-costing\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"costes-por-actividades-un-analisis-critico-del-modelo-abc-activity-based-costing","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/costes-por-actividades-un-analisis-critico-del-modelo-abc-activity-based-costing\/","title":{"rendered":"Costes por actividades. un analisis critico del modelo abc (activity based costing)."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Martin Pe\u00f1a <\/strong><\/h2>\n<p>La tesis doctoral revisa de forma critica el modelo de costes por actividades a b c (activity based costing) desde tres prespectivas fundamentales: * evolutiva * teorica * experiencias practicas con el objeto de encuadrar correctamente el modelo dentro del marco historico de la contabilidad de costes y de las directrices de gestion empresarial.El trabajo investigador llega a diferentes conclusiones, expuestas en las paginas finales. Entre tales conclusiones se se\u00f1ala la relativa novedad y mejora en la determinacion de costes que aporta el modelo. Asi mismo se incide en la importancia que el a b c puede tener en los nuevos estilos de direccion exigidos por las actuales leyes de competitividad empresarial.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Costes por actividades. un analisis critico del modelo abc (activity based costing).<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Costes por actividades. un analisis critico del modelo abc (activity based costing). <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Martin Pe\u00f1a <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Ignasi Casanovas Parella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mario Pifarre Riera <\/li>\n<li>Leandro Ca\u00f1ibano Calvo (vocal)<\/li>\n<li>Jaume Gil Aluja (vocal)<\/li>\n<li>Camilo Prado Freire (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Martin Pe\u00f1a La tesis doctoral revisa de forma critica el modelo de costes por actividades a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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