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La contabilidad de gestión en las empresas de nuestro entorno

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  • Malles Fernández, Eduardo

Abstract

En este artículo se realiza un estudio representativo de cómo funcionan algunas empresas guipuzcoanas en relacioón a los estudios relativos a la Contabilidad de Gestión. Se trata de describir como llevan la Contabilidad de Gestión los responsables guipuzcoanos, y además ver hasta qué punto utilizan criterios alternativos a los costes históricos a la hora de elaborar su información interna, y si las variaciones de precios que puedan suscitarse en la empresa, en sus distintos factores productivos, son tenidas en cuenta.

Suggested Citation

  • Malles Fernández, Eduardo, 2005. "La contabilidad de gestión en las empresas de nuestro entorno," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
  • Handle: RePEc:ehu:rdadme:11030
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    File URL: https://addi.ehu.es/handle/10810/11030
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    More about this item

    Keywords

    contabilidad; gestión; empresas;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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