{"id":99992,"date":"2018-03-11T10:21:16","date_gmt":"2018-03-11T10:21:16","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-de-gestion-en-el-sector-electrico-venezolano\/"},"modified":"2018-03-11T10:21:16","modified_gmt":"2018-03-11T10:21:16","slug":"la-contabilidad-de-gestion-en-el-sector-electrico-venezolano","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/organizacion-y-gestion-de-empresas\/la-contabilidad-de-gestion-en-el-sector-electrico-venezolano\/","title":{"rendered":"La contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Nelson Dario Diaz  Gil <\/strong><\/h2>\n<p>La contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano  d\u00edaz gil, nelson dar\u00edo   resumen  la presente investigaci\u00f3n se centra en el estudio del papel que puede desempe\u00f1ar la contabilidad de gesti\u00f3n en el mercado el\u00e9ctrico venezolano, partiendo de un an\u00e1lisis del concepto y grado actual de desarrollo de esta disciplina.   a continuaci\u00f3n, se realiza un diagn\u00f3stico estrat\u00e9gico de la situaci\u00f3n del sector el\u00e9ctrico en venezuela desde una perspectiva internacional comparada. En particular, se muestran las caracter\u00edsticas principales de dicho sector en cuanto a las actividades que ejecuta, su grado de desarrollo, las empresas existentes, los segmentos de clientela atendidos, los recientes cambios normativos acaecidos y las previsiones futuras.  seguidamente, se describen las pr\u00e1cticas habituales de la contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano (control presupuestario e indicadores de gesti\u00f3n, principalmente), con el prop\u00f3sito de evaluar la utilizaci\u00f3n de sus herramientas en la pr\u00e1ctica y determinar las posibles carencias existentes. Puesto que una de las principales carencias detectadas consiste es la ausencia de mecanismos de c\u00e1lculo de costes que permitan evaluar el grado de eficiencia en la prestaci\u00f3n del servicio en cada una de las grandes fases que \u00e9ste comprende (generaci\u00f3n, transmisi\u00f3n, distribuci\u00f3n y comercializaci\u00f3n de energ\u00eda), a continuaci\u00f3n, se efect\u00faa una propuesta de c\u00e1lculo para cada una de dichas fases y se procede a su aplicaci\u00f3n pr\u00e1ctica en la empresa cadafe, una de las principales compa\u00f1\u00edas el\u00e9ctricas del pa\u00eds.  el procedimiento propuesto permite conocer los costes detallados (normalizados y completos), con el fin de poner de manifiesto la incidencia de la denominada subactividad, que en el caso de venezuela es sumamente importante por planta de generaci\u00f3n, central de transmisi\u00f3n, central de distribuci\u00f3n y oficina comercial, permitiendo a su vez calcular m\u00e1rgenes y resultados por oficina comercial, segmento de clientela y \u00e1reas geogr\u00e1ficas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Nelson Dario Diaz  Gil <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Deusto<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/03\/2010<\/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>Josune Saenz Martinez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jes\u00fas Lizcano alvarez <\/li>\n<li>Javier Miner aranzabal (vocal)<\/li>\n<li>felipe Blanco ibarra (vocal)<\/li>\n<li>emma Castello tialiani (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Nelson Dario Diaz Gil La contabilidad de gesti\u00f3n en el sector el\u00e9ctrico venezolano d\u00edaz gil, nelson dar\u00edo [&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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