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Evolución histórica de la contabilidad de costes y de gestión (1885-2005). (Historic evolution of cost and management accounting (1885-2005))


  • Gutiérrez Hidalgo, Fernando


El trabajo presenta un conjunto de hechos significativos que han marcado la evolución histórica de la contabilidad de costes y gestión en los últimos 120 años (1885-2005) siguiendo a autores de reconocido prestigio como Horngren (1982), Kaplan (1984) y Johnson y Kaplan (1988). Sin embargo, esta descripción no pretende ser exhaustiva, sino que por el contrario, se puede ampliar con estudios más profundos y específicos relativos a países y periodos concretos. Como resumen, se puede decir que la contabilidad de gestión ha evolucionado acompasada con los cambios en los entornos productivos y organizativos de las empresas. This research presents the historic events of the cost and management accounting over the last 120 years (1885-2005) following authors such as Horngren (1982), Kaplan (1984) y Johnson y Kaplan (1988). Nevertheless, this explanation does not pretend to be exhaustive and closed but it could be extended to deeper studies about another countries and periods. In summary, we can say that the management accounting has been evolved with the changes in the organizing and productive environments of the businesses.

Suggested Citation

  • Gutiérrez Hidalgo, Fernando, 2005. "Evolución histórica de la contabilidad de costes y de gestión (1885-2005). (Historic evolution of cost and management accounting (1885-2005))," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 2, pages 101-122, June.
  • Handle: RePEc:dec:articl:2004-09:101-122

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