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La contabilidad de costes a finales del s. XIX: el caso de la empresa española Trenor y Cía. (1838-1926). (Cost accounting at the end of the 19th century: the case of the Spanish company Trenor y Cía. (1838-1926)

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  • Donoso Anes, Rafael
  • Giner Inchausti, Begoña
  • Ruiz Llopis, Amparo
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    Abstract

    El objetivo principal de este estudio es aportar evidencia empírica sobre la evolución de los sistemas de costes, y el papel de la información contable como instrumento esencial en la gestión y evolución de las empresas, para lo que hemos investigado el caso de la sociedad colectiva Trenor y Cía., una de las empresas más relevantes de la economía valenciana del siglo XIX, por su contribución al desarrollo agrícola e industrial. Aunque inicialmente se estableció en una fábrica de hilatura de seda y se dedicó a la importación y exportación de productos agrarios, exportación de pasas sobre todo, y a las operaciones de banca, en las últimas décadas del siglo XIX comenzó la producción de sacos, y de abonos químicos, actividades que proporcionaron los mayores beneficios a la compañía. The main purpose of this study is providing empirical evidence on the evolution of the cost accounting systems and on the role of the accounting information as an essential tool for the management and development of companies. To this end we have investigated the case of Trenor y Cía., one of the most relevant companies in terms of its contribution to the agricultural and industrial development of the Valencian economy in the 19th century The company initially settled down in a silk factory and was dedicated to import and export agrarian products, mainly raisins exportation, and to the bank business. Nevertheless, in the last decades of that century, it started the production of sacks, as well as chemical fertilizers, activities that provided the greatest benefits to the company.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2006)
    Issue (Month): 4 (June)
    Pages: 42-67

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    Handle: RePEc:dec:articl:2004-09:42-67

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Contabilidad de costes; siglo XIX; sociedad Trenor y Cía.; libros de fábrica. Cost accounting; 19th century; Trenor y Cía. company; factory books.;

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