{"id":18020,"date":"2002-02-07T00:00:00","date_gmt":"2002-02-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-propuesta-a-b-c-activity-based-costing-aplicada-al-sector-hotelero\/"},"modified":"2002-02-07T00:00:00","modified_gmt":"2002-02-07T00:00:00","slug":"la-propuesta-a-b-c-activity-based-costing-aplicada-al-sector-hotelero","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-propuesta-a-b-c-activity-based-costing-aplicada-al-sector-hotelero\/","title":{"rendered":"La propuesta a.b.c. (activity based costing) aplicada al sector hotelero"},"content":{"rendered":"<h2>Tesis doctoral de <strong> M. Victoria S\u00e1nchez Rebull <\/strong><\/h2>\n<p>El objetivo principal, entre otros, de esta tesis ha consistido en desarrollar una propuesta de implantaci\u00f3n del abc al sector hotelero.  la estructura de esta tesis es la siguiente. Se estudia en el primer cap\u00edtulo la evoluci\u00f3n y las fuentes doctrinales del abc. El segundo cap\u00edtulo se dedica al an\u00e1lisis de la viabilidad del sistema abc en empresas de servicios, revisando para ello distintas publicaciones sobre casos tan diversos como los referidos a ferrocarriles, hospitales, bancos, empresas financieras, compa\u00f1\u00edas de seguros, etc. En el tercer cap\u00edtulo se estudia el sector tur\u00edstico y las particularidades de la empresa hotelera, revisando los estudios de costes m\u00e1s destacados relacionados con la misma y los estudios de abc en hoteles.  en los cap\u00edtulos cuarto y quinto se ha desarrollado la aplicaci\u00f3n pr\u00e1ctica del sistema abc en una empresa hotelera real mediante el m\u00e9todo del caso. primero se exponen las fases de la implantaci\u00f3n llevadas a cabo en relaci\u00f3n con la identificaci\u00f3n, codificaci\u00f3n y an\u00e1lisis de las actividades de la empresa. Se han elaborado los mapas y el diccionario de las actividades y se ha realizado la racionalizaci\u00f3n de las mismas. Se han analizado todos los elementos de coste consumidos en la empresa, determinando despu\u00e9s el coste de las actividades y de los servicios y productos. Tambi\u00e9n se calculan los resultados obtenidos en la organizaci\u00f3n.  entre las conclusiones alcanzadas destacamos el haber comprobado que el abc es aplicable a empresas de servicios, en especial a los hoteles, y de haber constatado que es crucial el factor humano (trabajadores, direcci\u00f3n, equipo del proyecto) en el proceso de aplicaci\u00f3n del abc.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La propuesta a.b.c. (activity based costing) aplicada al sector hotelero<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La propuesta a.b.c. (activity based costing) aplicada al sector hotelero <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M. Victoria S\u00e1nchez Rebull <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Rovira i virgili<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 02\/07\/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>Alfredo Rocafort Nicolau<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: jaume Gil aluja <\/li>\n<li>Manuel Flores caballero (vocal)<\/li>\n<li>camilo Prado freire (vocal)<\/li>\n<li>oriol Amat salas (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M. Victoria S\u00e1nchez Rebull El objetivo principal, entre otros, de esta tesis ha consistido en desarrollar 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":[82,963,1302,18759,7946],"tags":[19999,7053,382,56124,40535,15809],"class_list":["post-18020","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-economia-sectorial","category-organizacion-y-gestion-de-empresas","category-rovira-i-virgili","category-sector-de-hosteleria-y-turismo","tag-alfredo-rocafort-nicolau","tag-camilo-prado-freire","tag-jaume-gil-aluja","tag-m-victoria-sanchez-rebull","tag-manuel-flores-caballero","tag-oriol-amat-salas"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/18020","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=18020"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/18020\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=18020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=18020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=18020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}