{"id":81348,"date":"2018-03-10T00:05:14","date_gmt":"2018-03-10T00:05:14","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/modelos-de-coste-en-las-entidades-de-credito-una-propuesta-de-clasificacion-del-producto-bancario-mediante-la-utilizaciond-el-sistema-gdr\/"},"modified":"2018-03-10T00:05:14","modified_gmt":"2018-03-10T00:05:14","slug":"modelos-de-coste-en-las-entidades-de-credito-una-propuesta-de-clasificacion-del-producto-bancario-mediante-la-utilizaciond-el-sistema-gdr","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/modelos-de-coste-en-las-entidades-de-credito-una-propuesta-de-clasificacion-del-producto-bancario-mediante-la-utilizaciond-el-sistema-gdr\/","title":{"rendered":"Modelos de coste en las entidades de cr\u00e9dito: una propuesta de clasificaci\u00f3n del producto bancario mediante la utilizaci\u00f3nd el sistema gdr"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Esteban Pagola Ana Isabel <\/strong><\/h2>\n<p>En la actualidad las entidades bancarias se encuentran inmersas en un aut\u00e9ntico proceso de transformaci\u00f3n y de reducci\u00f3nde sus m\u00e1rgenes financieros, que les ha obligado a replantearse la necesidad de implantaci\u00f3n de una contabilidad de gesti\u00f3n.  en el presente trabajo, una vez conocido el entorno en el que se desenvuelven este tipo de entidades, as\u00ed como, su proceso econ\u00f3mico t\u00e9cnico, nos centramos en la problem\u00e1tica de adaptaci\u00f3nde la contabilidad interna, en el cual uno de los problemas m\u00e1s improtantes ha consistido en la determinaci\u00f3n del c\u00e1lculo de coste por producto, debido al gran n\u00famero y variedad de los mismo, e incluso a su indefinici\u00f3n. Dado lo cual, proponemos utilizar un sistema de agurpaci\u00f3n homog\u00e9nea de productos, denominado grupos de diagn\u00f3stico relacionados, que se viene aplicando en los centros hospitalarios. Para ello analizamos ambos tipos de entidades, llegando a la conclusi\u00f3n de que pese a las diferencias en cuanto a la naturaleza de sus actividades y productos, existen ciertas similitudes que a nuestro juicio permiten utilizar la metodolog\u00eda operativa de los gdr en estas entidades.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Modelos de coste en las entidades de cr\u00e9dito: una propuesta de clasificaci\u00f3n del producto bancario mediante la utilizaci\u00f3nd el sistema gdr<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Modelos de coste en las entidades de cr\u00e9dito: una propuesta de clasificaci\u00f3n del producto bancario mediante la utilizaci\u00f3nd el sistema gdr <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Esteban Pagola Ana Isabel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/11\/1999<\/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>Daniel Carasco Diaz<\/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>Manuel Flores caballero (vocal)<\/li>\n<li>francisca Piedra herrera (vocal)<\/li>\n<li>pedro Rodriguez rodriguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Esteban Pagola Ana Isabel En la actualidad las entidades bancarias se encuentran inmersas en un aut\u00e9ntico proceso [&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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