Análisis y reingeniería de procesos en una empresa prestadora de servicios

  1. Ripoll Feliu, Vicente 1
  2. Tamarit Aznar, Carmen 1
  3. Barber Luján, Yolanda 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Revista:
Revista Visión Contable

ISSN: 2539-0104 0121-5337

Ano de publicación: 2013

Título do exemplar: Revista Visión Contable

Número: 11

Páxinas: 132-147

Tipo: Artigo

DOI: 10.24142/RVC.N11A4 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Revista Visión Contable

Obxectivos de Desenvolvemento Sustentable

Resumo

La globalización e internacionalización de los mercados, así como el aumento de la competencia arrastran a las organizaciones a plantearse cambiar sus estrategias de negocios. En este sentido, el presente estudio tiene por objeto mejorar el sistema de costes y gestión en una Autoridad Portuaria, mediante la implantación de un sistema de costes y gestión basado en las actividades (ABC/ABM). Con ello, se pretende dar respuesta a la necesidad que tenía esta entidad de adaptar su sistema de información interna a estas nuevas exigencias del mercado obteniendo, por consiguiente, una información de mayor calidad para lograr una gestión estratégica de sus costes.

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