{"id":16747,"date":"2002-07-05T00:00:00","date_gmt":"2002-07-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/variables-que-influyen-en-el-diseno-implantacion-y-control-del-sistema-de-costes-y-gestion-basado-en-las-actividades-estudio-de-un-caso\/"},"modified":"2002-07-05T00:00:00","modified_gmt":"2002-07-05T00:00:00","slug":"variables-que-influyen-en-el-diseno-implantacion-y-control-del-sistema-de-costes-y-gestion-basado-en-las-actividades-estudio-de-un-caso","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/variables-que-influyen-en-el-diseno-implantacion-y-control-del-sistema-de-costes-y-gestion-basado-en-las-actividades-estudio-de-un-caso\/","title":{"rendered":"Variables que influyen en el dise\u00f1o, implantaci\u00f3n y control del sistema de costes y gesti\u00f3n basado en las actividades. estudio de un caso"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda  Carmen Tamarit Aznar <\/strong><\/h2>\n<p>El sistema de costes y gesti\u00f3n basado en las actividades (abc\/abm), desde principios de los a\u00f1os 90 hasta nuestros d\u00edas, ha suscitado un gran inter\u00e9s te\u00f3rico, a empresarios, acad\u00e9micos y profesionales. A pesar de ello, en la pr\u00e1ctica empresarial, se observa un porcentaje bajo de adopci\u00f3n y, adem\u00e1s, las empresas que lo implantan han experimentado dificultades, llegando a ser, en ocasiones, reachazo.  estos resultados han desencadenado una reflexi\u00f3n sobre la validez del sistema, cre\u00e1ndose una tendencia por parte de los investigadores a estudiar la inconsistencia que se plantea entre la teor\u00eda y la pr\u00e1ctica respecto al abc\/abm, tratando de determinar y analizar las variables que influyen, tanto de manera positiva como negativa, en el \u00e9xito del sistema.  dentro de esta l\u00ednea, y con la intenci\u00f3n de poder llegar a lograr un mayor entendimiento de c\u00f3mo y por qu\u00e9 determinadas variables afectan al \u00e9xito del abc\/abm, hemos llevado a cabo una revisi\u00f3n de la bibliograf\u00eda sobre el sistema con la finalidad determinar las posibles variables que pueden afectar al \u00e9xito del mismo.  determinadas dichas variables, se han analizado aquellas que han afectado al proceso del dise\u00f1o, implantaci\u00f3n y control del abc\/abm en la unidad de negocio cargas-renfe, llegando a la conclusi\u00f3n que las variables determinantes del \u00e9xito no han sido las de car\u00e1cter t\u00e9cnico, sino las relacionadas con caracter\u00edsticas del contexto donde se ha desarrollado el sistema, tanto el interno, es decir, las variables relacionadas con la organizaci\u00f3n y las vinculadas con el comportamiento de los individuos, como el externo a la unidad de negocio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Variables que influyen en el dise\u00f1o, implantaci\u00f3n y control del sistema de costes y gesti\u00f3n basado en las actividades. estudio de un caso<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Variables que influyen en el dise\u00f1o, implantaci\u00f3n y control del sistema de costes y gesti\u00f3n basado en las actividades. estudio de un caso <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda  Carmen Tamarit Aznar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/05\/2002<\/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>Vicente M Ripoll Feliu<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Serra salvador <\/li>\n<li>oriol Amat salas (vocal)<\/li>\n<li>Jes\u00fas Lizcano alvarez (vocal)<\/li>\n<li>felipe Blanco ibarra (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Carmen Tamarit Aznar El sistema de costes y gesti\u00f3n basado en las actividades (abc\/abm), desde principios [&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":[82,1697,26524,963,10282],"tags":[13398,52754,52753,15809,39944,10813],"class_list":["post-16747","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-social","category-economia-sectorial","category-sector-de-transportes-y-comunicaciones","tag-felipe-blanco-ibarra","tag-jesus-lizcano-alvarez","tag-maria-carmen-tamarit-aznar","tag-oriol-amat-salas","tag-vicente-m-ripoll-feliu","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16747","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=16747"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16747\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=16747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=16747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=16747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}