{"id":3191,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/innovacion-en-estados-de-flujos-un-modelo-de-tesoreria\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"innovacion-en-estados-de-flujos-un-modelo-de-tesoreria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/innovacion-en-estados-de-flujos-un-modelo-de-tesoreria\/","title":{"rendered":"Innovacion en estados de flujos: un modelo de tesoreria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Amaya Maseda Garcia <\/strong><\/h2>\n<p>Los estados contables, ultimo eslabon en el proceso de tratamiento de la informacion contable de la empresa, deben presentar los hechos economicos y sus consecuencias desde una perspectiva estatica y dinamica. En relacion a los de naturaleza dinamica, la preponderancia de la cuenta de perdidas y ganancias, dominadora de la esfera contable en los ultimos a\u00f1os, ha llevado a que los llamados estados de flujos de fondos se consideren de valor secundario, aun cuando aquella no muestra las operaciones que afectan a las variables de naturaleza financiera. Sin embargo, desde la decada de los 80, se observa una clara tendencia por parte de los organismos contables a potenciar el estado de flujos y a definir la variable objeto de atencion en dicho documento como tesoreria y cuasi-tesoreria, en detrimento del resto de partidas de esta naturaleza.  las razones que justifican el acercamiento a la informacion de caracter monetario desde el punto de vista doctrinal y practico, y en que medida su inclusion mejora el contenido informativo del conjunto de cuentas anuales para la toma de decisiones, es objetivo principal de este trabajo. Asimismo, observando los diferentes comentarios sobre la gestion financiera de la empresa que se obtienen a partir del estado de flujos de tesoreria, consideramos imprescindible realizar un analisis de las diferentes formulas de presentacion utilizadas y las posibilidades que otorgan a sus usuarios para realizar sus apreciaciones en torno a la evolucion empresarial.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Innovacion en estados de flujos: un modelo de tesoreria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Innovacion en estados de flujos: un modelo de tesoreria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Amaya Maseda Garcia <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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> Martinez Churiaque Jos\u00e9 Ignacio<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Requena Rodr\u00edguez Jos\u00e9 Mar\u00eda <\/li>\n<li>Felipe Blanco Ibarra (vocal)<\/li>\n<li>Guillermo Sierra Molina (vocal)<\/li>\n<li>Bego\u00f1a Giner Inchausti (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Amaya Maseda Garcia Los estados contables, ultimo eslabon en el proceso de tratamiento de la informacion contable [&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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