{"id":83037,"date":"2018-03-10T00:07:07","date_gmt":"2018-03-10T00:07:07","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/normalizacion-contable-del-sector-de-la-hosteleria-una-propuesta-de-adaptacion-del-plan-general-de-contabilidad-al-sector\/"},"modified":"2018-03-10T00:07:07","modified_gmt":"2018-03-10T00:07:07","slug":"normalizacion-contable-del-sector-de-la-hosteleria-una-propuesta-de-adaptacion-del-plan-general-de-contabilidad-al-sector","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/normalizacion-contable-del-sector-de-la-hosteleria-una-propuesta-de-adaptacion-del-plan-general-de-contabilidad-al-sector\/","title":{"rendered":"Normalizaci\u00f3n contable del sector de la hosteler\u00eda. una propuesta de adaptaci\u00f3n del plan general de contabilidad al sector."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Catalina Vacas Guerrero <\/strong><\/h2>\n<p>Hata hace relativamente poco tiempo, los hoteles y restaurantes eran peque\u00f1as y medianas empresas,muchas de ellas familiares, gestionadas directamente por sus propietarios, que no necesitaban de una informacion contable regulada para conocer la marcha de su negocio; pero el crecimiento, concentraci\u00f3n y salida a bolsa de las grandes cadenas hoteleras y de restauraci\u00f3n, ha incrementado de forma importante los posibles usuarios y por tanto la necesidad de elaborar una informaci\u00f3n contable normalizada, al mismo tiempo que adaptada a los problemas espec\u00edficos de estas entidades. El objetivo de esta tesis doctoral es la normalizaci\u00f3n contable del sector de la hosteler\u00eda en general, y del hotelero en particular, al mismo tiempo que contribuir al mejor conocimiento del sector, como parte integrante de la actividad tur\u00edstica. Para ello, se describe el sector, se realiza un estudio econ\u00f3mico financiero del mismo, se analizan y comparan modelos de normalizaci\u00f3n contable adaptados a las empresas hoteleras, en vigor en otros paises, y finalmente se propone un modelo para adaptar el plan general de contabilidad a todas las empresas de hosteler\u00eda: alojamientos hoteleros y extrahoteleros restaurantes, catering,etc.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Normalizaci\u00f3n contable del sector de la hosteler\u00eda. una propuesta de adaptaci\u00f3n del plan general de contabilidad al sector.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Normalizaci\u00f3n contable del sector de la hosteler\u00eda. una propuesta de adaptaci\u00f3n del plan general de contabilidad al sector. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Catalina Vacas Guerrero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/01\/2000<\/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>Mar\u00eda  Del Carmen Norverto Laborda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis Sanchez-fernandez valderrama <\/li>\n<li>enrique Corona romero (vocal)<\/li>\n<li> Mu\u00f1oz colomina clara isabel (vocal)<\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Catalina Vacas Guerrero Hata hace relativamente poco tiempo, los hoteles y restaurantes eran peque\u00f1as y medianas empresas,muchas [&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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