{"id":77894,"date":"2018-03-09T23:23:29","date_gmt":"2018-03-09T23:23:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-variacion-de-precios-y-la-contabilidad-de-gestion-consideraciones-sobre-el-marco-conceptual-y-la-informacion-resultante-para-la-toma-de-decisiones-en-la-empresa\/"},"modified":"2018-03-09T23:23:29","modified_gmt":"2018-03-09T23:23:29","slug":"la-variacion-de-precios-y-la-contabilidad-de-gestion-consideraciones-sobre-el-marco-conceptual-y-la-informacion-resultante-para-la-toma-de-decisiones-en-la-empresa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-economica\/la-variacion-de-precios-y-la-contabilidad-de-gestion-consideraciones-sobre-el-marco-conceptual-y-la-informacion-resultante-para-la-toma-de-decisiones-en-la-empresa\/","title":{"rendered":"La variaci\u00f3n de precios y la contabilidad de gesti\u00f3n: consideraciones sobre el marco conceptual y la informaci\u00f3n resultante para la toma de decisiones en la empresa"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eduardo Malles Fern\u00e1ndez <\/strong><\/h2>\n<p>Este trabajo de investigaci\u00f3n va encaminado a estudiar la repercusi\u00f3n de la variaci\u00f3n de precios en la contabilidad de gesti\u00f3n de la empresa. El objetivo principal es confeccionar una nueva propuesta de herramienta de gesti\u00f3n que pueda proporcionar una informaci\u00f3n m\u00e1s relevante para la toma de decisiones empresarial.      el enfoque va dirigido a la toma de decisiones internas y m\u00e1s concretamente a la repercusi\u00f3n de las variaciones de precios en los informes que se elaboran desde el \u00e1mbito de la contabilidad de gesti\u00f3n para cubrir cada una de las necesidades informativas que los \u00f3rganos directivos tienen, para posteriormente considerar la influencia de la variaci\u00f3n de precios e introducir consiguientemente nuevos sistemas de valoraci\u00f3n a la hora de elaborar la informaci\u00f3n.     para poder introducir esas nuevas medidas o modelos de valoraci\u00f3n es necesario modificar el marco conceptual tradicionalmente utilizando en la contabilidad de gesti\u00f3n delimitando para ello la teor\u00eda del mantenimiento del capital sobre la que se va a trabajar, analizando cada uno de los modelos de valoraci\u00f3n existentes con sus ventajas e inconvenientes, y determinando las caracter\u00edsticas cualitativas de la informaci\u00f3n resultante.     la tesis se ve culminada con un trabajo emp\u00edrico de car\u00e1cter cualitativo en donde se comprueba la viabilidad pr\u00e1ctica de los sistemas de valoraci\u00f3n analizados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La variaci\u00f3n de precios y la contabilidad de gesti\u00f3n: consideraciones sobre el marco conceptual y la informaci\u00f3n resultante para la toma de decisiones en la empresa<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La variaci\u00f3n de precios y la contabilidad de gesti\u00f3n: consideraciones sobre el marco conceptual y la informaci\u00f3n resultante para la toma de decisiones en la empresa <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eduardo Malles Fern\u00e1ndez <\/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 16\/12\/2005<\/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>Crisanta Elechiguerra Arrizabalaga<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Mart\u00ednez churiaque Jos\u00e9 ignacio <\/li>\n<li>vicente C\u00f3ndor l\u00f3pez (vocal)<\/li>\n<li>Jes\u00fas Lizcano \u00e1lvarez (vocal)<\/li>\n<li>bego\u00f1a Prieto moreno (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eduardo Malles Fern\u00e1ndez Este trabajo de investigaci\u00f3n va encaminado a estudiar la repercusi\u00f3n de la variaci\u00f3n de [&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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