{"id":135060,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-sistema-de-informacion-financiera-y-de-gestion-en-la-empresa-constructora\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-sistema-de-informacion-financiera-y-de-gestion-en-la-empresa-constructora","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-sistema-de-informacion-financiera-y-de-gestion-en-la-empresa-constructora\/","title":{"rendered":"El sistema de informacion financiera y de gestion en la empresa constructora."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Garay Gonzalez Jos\u00e9 Antonio <\/strong><\/h2>\n<p>Las empresas constructoras precisan de un sistema de informacion adecuado a las peculiaridades que se derivan del tipo de actividad que realizan, en el que la contabilidad juega un papel central, tanto para satisfacer las necesidades de los agentes externos relacionados con ellas como para su uso interno.En este trabajo, despues de delimitar el sector y situarlo en el contexto de la economia, se analiza el subsistema de informacion financiera de las empresas constructoras. Se exponen los planteamientos de diversos organismos contables nacionales e internacionales en relacion con el registro de las transaciones propias de estas entidades, incidiendose especialmente en la problematica del reconocimiento contable del resultado de los contratos de construccion.  se analiza posteriormente el subsistema de informacion de gestion, estudiandose los procesos de planificacion y control del coste, el tiempo y la calidad de las obras.  finalmente, se realiza un estudio empirico cuyos objetivos son evaluar el grado de utilizacion de los instrumentos de gestion en las empresas constructoras espa\u00f1olas de ambito nacional asi como relacionar el uso que se hace de ellos con las variables contextuales, estructurales y de rentabilidad que caracterizan a estas entidades.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El sistema de informacion financiera y de gestion en la empresa constructora.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El sistema de informacion financiera y de gestion en la empresa constructora. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Garay Gonzalez Jos\u00e9 Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Pedro Luengo   Mulet <\/li>\n<li> Martinez Garcia Francisco Javier (vocal)<\/li>\n<li>Isabel Blanco Dopico (vocal)<\/li>\n<li> Martinez Arias Antonio  Manuel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Garay Gonzalez Jos\u00e9 Antonio Las empresas constructoras precisan de un sistema de informacion adecuado a las peculiaridades [&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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