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Precios, espíritu de beneficios y sistemas de costes

Author

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  • Carmona, Salvador
  • Donoso, Rafael

Abstract

Actualmente se considera que fueron condiciones de gran competencia las que propiciaron la aparición de los primeros sistemas de costes; su objetivo sería mejorar la eficiencia mediante la reducción de costes. Este artículo presenta evidencia original relativa a las Reales Almonas de Sevilla (1525-1692), una empresa que operaba en régimen de monopolio, que cuestiona estas hipotésis. Así, la dura competencia no fue condición para la aparición de los primeros sistemas de costes; en empresas monopolísticas, el objetivo del sistema sería la determinacion de precios y no la mejora de la eficiencia. Por último, se sostiene que los primeros sistemas de costes tuvieron un papel importante en la difusión del espíritu capitalista.

Suggested Citation

  • Carmona, Salvador & Donoso, Rafael, 1994. "Precios, espíritu de beneficios y sistemas de costes," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6423, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    • Handle: RePEc:cte:dbrepe:6423
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    Cited by:

    1. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.

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    España;

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