{"id":85033,"date":"2018-03-10T00:09:25","date_gmt":"2018-03-10T00:09:25","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/un-modelo-de-planificacion-y-control-para-la-produccion-heterogenea-los-sistemas-de-gestion-basados-en-el-tiempo-marco-conceptual-y-contrastacion-empa%c2%adrica\/"},"modified":"2018-03-10T00:09:25","modified_gmt":"2018-03-10T00:09:25","slug":"un-modelo-de-planificacion-y-control-para-la-produccion-heterogenea-los-sistemas-de-gestion-basados-en-el-tiempo-marco-conceptual-y-contrastacion-empa%c2%adrica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/un-modelo-de-planificacion-y-control-para-la-produccion-heterogenea-los-sistemas-de-gestion-basados-en-el-tiempo-marco-conceptual-y-contrastacion-empa%c2%adrica\/","title":{"rendered":"Un modelo de planificaci\u00f3n y control para la produccion heterog\u00e9nea: los sistemas de gesti\u00f3n basados en el tiempo. marco conceptual y contrastaci\u00f3n emp\u00edrica."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Manuel Somohano  Rodriguez <\/strong><\/h2>\n<p>Ante la situaci\u00f3n de crisis de contabilidad de costes y de gesti\u00f3n, diagn\u00f3stico realizado, en general, ante la falta de utilidad de los sitemas de informaci\u00f3n contable orientados hacia los decisores internos de la empresa, la tesis plantea como hip\u00f3tesis la necesidad de desagregar la informaci\u00f3n tanto t\u00e9cnica como contable, utilizando el tiempo como criterio de imputaci\u00f3n de los costes indirectos, y asumiendo la importancia de la influencia de los usuarios del sistema. Por lo tanto la investigaci\u00f3n se enmarca en el \u00e1mbito de la teor\u00eda de contingencias y la gesti\u00f3n basada en el tiempo.  la contrastaci\u00f3n emp\u00edrica se realiza en dos empresas, pl\u00e1sticos gamaza, s.A. Y textil dantanderina, s.A. En las que se aplica el modelo en su doble vertiente, t\u00e9cnica y econ\u00f3mica, recogiendo en el priemr caso la diversidad causa-efecto, que recoge los efectos del entorno en el proceso productivo en cada punto de actividad, y la diversidad fines-medios, que asume la variaci\u00f3n en el consumo de recursos debido a la selecci\u00f3n de los itinerarios productivos.  como conclusiones, entre otras, se pone de manifiesto la inexistencia de la crisis desde la perspectiva de la contabilidad de costes y de gesti\u00f3n en lo que a metodolog\u00eda se refiere. Por el contrario, se destaca la improtancia de la actividad de medici\u00f3n como punto de partida para la elaboraci\u00f3n de modelos \u00fatiles.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Un modelo de planificaci\u00f3n y control para la produccion heterog\u00e9nea: los sistemas de gesti\u00f3n basados en el tiempo. marco conceptual y contrastaci\u00f3n emp\u00edrica.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Un modelo de planificaci\u00f3n y control para la produccion heterog\u00e9nea: los sistemas de gesti\u00f3n basados en el tiempo. marco conceptual y contrastaci\u00f3n emp\u00edrica. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Manuel Somohano  Rodriguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Cantabria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/06\/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> Martinez Garcia Francisco Javier<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<li>richard Mattessich (vocal)<\/li>\n<li>francisca Piedra herrera (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Manuel Somohano Rodriguez Ante la situaci\u00f3n de crisis de contabilidad de costes y de gesti\u00f3n, diagn\u00f3stico [&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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