{"id":89449,"date":"2018-03-10T00:14:38","date_gmt":"2018-03-10T00:14:38","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/estudio-metodologico-del-sistema-de-control-interno-en-las-pymes-un-analisis-de-las-areas-contables\/"},"modified":"2018-03-10T00:14:38","modified_gmt":"2018-03-10T00:14:38","slug":"estudio-metodologico-del-sistema-de-control-interno-en-las-pymes-un-analisis-de-las-areas-contables","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/estudio-metodologico-del-sistema-de-control-interno-en-las-pymes-un-analisis-de-las-areas-contables\/","title":{"rendered":"Estudio metodologico del sistema de control interno en las pymes: un analisis de las areas contables"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Vidal Hernandez-mora Jos\u00e9 Antonio <\/strong><\/h2>\n<p>La tesis se estructura en dos partes. La primera parte, titulada \u00abel sistema de control interno en las pymes\u00bb,se divide en tres capitulos. En el primero titulado \u00abconsideraciones generales sobre el control en las pymes\u00bb, por un lado, realizamos una clasificaci\u00f3n de las pymes con base en criterios fiscales, parametros contables y en el numero de trabajadores y mostramos la revelancia que las pymes tienen en el tejido empresarial de espa\u00f1a. por otro lado, ponemos de manifiesto las pautas basicas que deben considerarse como paso previo a la formulaci\u00f3n del modelo para el estudio del sistema de control interno. En el segundo capitulo, titulado \u00abdelimitacion del sistema de control interno\u00bb, abordamos la conceptuacion y los requisitos y aspectos que debe comprender la direcion empresarial para la implantacion del control interno en la empresa. En el tercer capitulo, llamado \u00abmetodo de estudio del sistema de control interno\u00bb, exponemos, por un lado, las areas que constituyen el soporte estructural donde aplicar los controles, y por otro lado, exponemos y explicamos el modelo de estudio que se aplica sobre cada area seleccionada; el cual se compone de cinco grupos de controles.  la segunda parte, titulada\u00bbaplicaci\u00f3n del metodo de estudio del sistema de control interno a las areas contables\u00bb, se divide en nueve capitulos, que abarcan desde el cuarto al duod\u00e9cimo (un  capitulo para cada area seleccionada), cuyo proposito ha consistido en realizar un analisis completo, ordenado y estructurado del conjunto de procedimientos, medidas y metodos analiticos cuyo objetivos es que contribuyan al logro del control de gestion. El proceso aplicado sobre cada area es el siguiente: en primer lugar, ponemos de manifiesto la relevancia operativa de cada area, y por tanto, de las transacciones que alli se realizan, para el control interno; a continuacion, proponemos las cuentas que representan a las transacciones; seguidamente, ponemos de manifiesto los aspect<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Estudio metodologico del sistema de control interno en las pymes: un analisis de las areas contables<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Estudio metodologico del sistema de control interno en las pymes: un analisis de las areas contables <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Vidal Hernandez-mora Jos\u00e9 Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/03\/2001<\/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>Pedro Luengo   Mulet<\/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>domingo Garc\u00eda p\u00e9rez de lema (vocal)<\/li>\n<li>gil Sanchez arroyo (vocal)<\/li>\n<li> Rojas tercero Jos\u00e9 Antonio (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Vidal Hernandez-mora Jos\u00e9 Antonio La tesis se estructura en dos partes. La primera parte, titulada \u00abel sistema [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,1699,8235,6525,1302],"tags":[46376,22691,3466,5837,64633,186116],"class_list":["post-89449","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-murcia","category-organizacion-de-la-produccion","category-organizacion-y-gestion-de-empresas","tag-domingo-garcia-perez-de-lema","tag-gil-sanchez-arroyo","tag-jose-luis-sanchez-fernandez-valderrama","tag-pedro-luengo-mulet","tag-rojas-tercero-jose-antonio","tag-vidal-hernandez-mora-jose-antonio"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/89449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=89449"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/89449\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=89449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=89449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=89449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}