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La contabilidad industrial en la ordenanza de arsenales de la armada española de 1886: su aplicación al cálculo del coste del Torpedero Submarino Peral. (Industrial accounting in the ordinances of arsenals of the spanish navy of 1886: its application to the calculation of the cost of the Peral Submarine Torpedo Boat)

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  • Guzmán Raja, Isidoro
  • Guzmán Raja, Manuela
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    Abstract

    La aplicación de las diferentes Ordenanzas de Arsenales de la Armada Española a lo largo de los siglos XVIII y XIX plantea la problemática de conocer los criterios contables que el ramo de la Marina aplicó para el reflejo contable de las operaciones económicas realizadas en el seno de los Arsenales del Estado. En este sentido, el trabajo presentado aborda el estudio del coste de construcción del torpedero submarino Peral, al amparo de los dispuesto por la Ordenanza para el régimen militar, facultativo y económico de los Arsenales del Estado de 1.886, vigente durante el periodo de tiempo en que se fabricó el citado buque, aportando detalles sobre el desarrollo del proyecto y haciendo especial referencia a la figura de D. Isaac Peral y Caballero como científico de gran relevancia del siglo XIX. (The application of different Ordinances of the Arsenals of the Spanish Navy throughout the eighteenth and nineteenth centuries presents the difficulty to know the accounting principles that the Navy applied for accounting purposes of economic transactions realized in the Arsenals of the State. In this sense, the presented work tackles the study of the construction cost of the Peral Submarine, according to the military ordinance named "Ordenanza para el régimen militar, facultativo y económico" of the Arsenals of the State of 1886, which was in force during the period of time in which that vessel was manufactured. The paper gives details of the project conducted and, also, it is dedicated to the figure of D. Isaac Peral y Caballero, one of the most relevant scientific of the nineteenth century)

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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): (2012)
    Issue (Month): 17 (December)
    Pages: 124-157

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    Handle: RePEc:dec:articl:2010-12:124-157

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    Web page: http://www.aeca.es/
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    Keywords: Ordenanzas de la Armada; arsenales; agrupaciones y obras; submarino Peral. Ordinances of the Navy; arsenals; and work groups; Peral Submarine.;

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