{"id":140513,"date":"2026-01-12T17:55:29","date_gmt":"2026-01-12T17:55:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-centros-de-costo-y-la-toma-de-decisiones-en-la-empresa\/"},"modified":"2026-01-12T17:55:29","modified_gmt":"2026-01-12T17:55:29","slug":"los-centros-de-costo-y-la-toma-de-decisiones-en-la-empresa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-centros-de-costo-y-la-toma-de-decisiones-en-la-empresa\/","title":{"rendered":"Los centros de costo y la toma de decisiones en la empresa."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Salvador Angel Mayoral Azofra <\/strong><\/h2>\n<p>La toma de decisiones en la empresa ha de estar avalada por una informacion interna, correcta, rapida y concreta.  la contabilidad de costos basada en los centros y en los indicadores de costo (coeficientes), ofrecen esta informacion tan necesaria.  esta investigacion profundiza en la empresa como sistema, subsistema de gestion y estructural; para, apoyandose en la teoria de modelos, y concretamente en el modelo estructural, y mediante un proceso informatico, obtener un camino util para una imputacion correcta de gastos sobre los centros de costo productivos en la empresa.  se ofrece, en definitiva, una herramienta de gran utilidad, para obtener informacion fidedigna en el proceso de toma de deciciones, apoyandose en todo momento en la segregacion de la empresa en centros de costo, encaminados a obtener costos ajustados del producto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los centros de costo y la toma de decisiones en la empresa.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los centros de costo y la toma de decisiones en la empresa. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Salvador Angel Mayoral Azofra <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>Adolfo Blanco Martinez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Ortigueira Bouzada <\/li>\n<li> Bueno Lidon Jos\u00e9 M. (vocal)<\/li>\n<li>Francisco Javier Zubillaga Zubimendi (vocal)<\/li>\n<li>Angel Martinez Sanchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Salvador Angel Mayoral Azofra La toma de decisiones en la empresa ha de estar avalada por una [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1477,126,1302,13728,13610],"tags":[20624,37497,49046,12684,8057,255125],"class_list":["post-140513","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-estadistica","category-matematicas","category-organizacion-y-gestion-de-empresas","category-teoria-y-procesos-de-decision","category-zaragoza","tag-adolfo-blanco-Martinez","tag-angel-Martinez-sanchez","tag-bueno-lidon-jose-m","tag-francisco-javier-zubillaga-zubimendi","tag-manuel-ortigueira-bouzada","tag-salvador-angel-mayoral-azofra"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=140513"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140513\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=140513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=140513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=140513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}