{"id":37411,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/cambio-tecnologico-y-contabilidad-de-gestion-de-la-logica-del-coste-a-la-racionalidad-del-valor\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"cambio-tecnologico-y-contabilidad-de-gestion-de-la-logica-del-coste-a-la-racionalidad-del-valor","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/cambio-tecnologico-y-contabilidad-de-gestion-de-la-logica-del-coste-a-la-racionalidad-del-valor\/","title":{"rendered":"Cambio tecnologico y contabilidad de gestion: de la logica del coste a la racionalidad del valor."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Arellano Gil JavierIgnacio <\/strong><\/h2>\n<p>El objetivo consiste en analizar sistem\u00e1ticamente la influencia que ejerce el cambio tecnol\u00f3gico sobre la contabilidad de gesti\u00f3n, especialmente en los aspectos relacionados con sus fundamentos conceptuales. Se definen tres niveles de an\u00e1lisis, en funci\u00f3n de los componentes del cambio tecnol\u00f3gico y el punto de vista adoptado para estudiar el sistema de informaci\u00f3n contable. Estudiamos la naturaleza de las actividades econ\u00f3micas, y definimos los principios que permiten fundamentar la toma de decisiones racionales. Comparamos el principal instrumento del an\u00e1lisis econ\u00f3mico, el concepto de coste de oportunidad, con el concepto contable de coste, e identificamos las propiedades m\u00e1s sobresalientes de ambos. Con ello tratamos de deducir la capacidad anal\u00edtica de los indicadores contables en relaci\u00f3n con los principios del an\u00e1lisis econ\u00f3mico. Fruto del estudio de las \u00faltimas aportaciones de la investigaci\u00f3n contable (toc, target costing, scm, abc\/abm, etc.) Y de las consecuencias de la adopci\u00f3n de las nuevas filosof\u00edas de gesti\u00f3n, describimos la evoluci\u00f3n de la contabilidad de gesti\u00f3n como una traslaci\u00f3n de la l\u00f3gica del coste a la racionalidad del valor, e identificamos los principales problemas que conlleva su aplicaci\u00f3n. Hacemos una descripci\u00f3n de las caracter\u00edsticas de la informaci\u00f3n contable y discutimos la validez del uso de indicadores no financieros propuestos en los modelos del \u00abbalance scorcard\u00bb. Proponemos una clasificaci\u00f3n de indicadores no financieros en complementarios y sustitutivos y, mediante el estudio de casos, contrastamos la hip\u00f3tesis de que la presencia de los primeros puede aproximar el nivel de adopci\u00f3n del enfoque de valor en los cuadros de mando.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Cambio tecnologico y contabilidad de gestion: de la logica del coste a la racionalidad del valor.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Cambio tecnologico y contabilidad de gestion: de la logica del coste a la racionalidad del valor. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Arellano Gil JavierIgnacio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Leandro Ca\u00f1ibano Calvo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jes\u00fas Lizcano Alvarez <\/li>\n<li>Enma Castello Talliani (vocal)<\/li>\n<li>Felipe Blanco Ibarra (vocal)<\/li>\n<li>Josep Mar\u00eda Rosanas Marti (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Arellano Gil JavierIgnacio El objetivo consiste en analizar sistem\u00e1ticamente la influencia que ejerce el cambio tecnol\u00f3gico sobre [&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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