Herramientas tradicionales y contemporáneas de la contabilidad de gestión como base para la toma de decisiones (notice n° 845310)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02927cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143611.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hernández García, Patricia |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Herramientas tradicionales y contemporáneas de la contabilidad de gestión como base para la toma de decisiones |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 60 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les organisations ont besoin de systèmes d’information comptable pour identifier les coûts de production réels, établir des stratégies à long terme et soutenir le développement organisationnel et l’innovation, en utilisant efficacement les TIC. L’objectif est d’analyser les avantages et les inconvénients des outils de comptabilité de gestion traditionnels et contemporains comme base de prise de decision. Nous concluons qu’ils soutiennent la prise de décision l’amélioration des résultats financiers, en montrant empiriquement les avantages et les obstacles générés par l’utilisation de chacun des outils pour les opérations courantes de l’entité. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Organizations require accounting information systems to identify real production costs, establish long-term strategies, and support organizational development and innovation, using ICTs efficiently. The purpose is to analyze the advantages and disadvantages of traditional and contemporary management accounting tools as a basis for decision making, concluding that they support decision making, improving financial results, empirically showing the benefits and obstacles that are generated in the use of each of the tools for the normal operations of the entity. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Las organizaciones requieren sistemas de información contable que permitan identificar los costos de producción reales, para establecer estrategias a largo plazo y apoyar el desarrollo organizacional y la innovación, utilizando de manera eficiente las TIC’s. El propósito es analizar las ventajas y desventajas de las herramientas tradicionales y contemporáneas de la contabilidad de gestión como base para la toma de decisiones, concluyendo que apoyan la toma de decisiones, mejorando los resultados financieros, mostrando de manera empírica los beneficios y obstáculos que se generan en el uso de cada una de las herramientas para las operaciones normales de la entidad. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | traditionnel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | coûts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contemporain |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | traditional |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contemporary |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hernández García, Vicente |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ramírez Flores, Elfego |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 156 | 3 | 2023-07-27 | p. 151-173 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-3-page-151?lang=es&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-3-page-151?lang=es&redirect-ssocas=7080</a> |
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