Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1414
metadata.atena.dc.title: AVANCES Y DESAFÍOS DE LA CONTABILIDAD DE GESTIÓN EN AMBIENTE INTERNACIONALIZADOS: EXPERIENCIAS DE VENEZUELA
Advances in and challenges of management accounting in an international environment: experiences from Venezuela
metadata.atena.dc.creator: Eunice Loida Bastidas Bermúdez
metadata.atena.dc.subject: Contabilidad de Gestión; Empresas Privadas; Organizaciones Públicas; Management Accounting; Companies; Public Organizations
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: Este artículo comprende una descripción acerca de los avances y desafíos de la Contabilidad de Gestión en Venezuela. En primera instancia mostramos las características que destacan su uso y aplicación en las diferentes organizaciones productoras de bienes y servicios, como grandes empresas privadas, PyMES y las que conforman el sector público. Se hace especial énfasis a la situación encontrada antes de 1999 y posteriormente, nueve años después, porque representa un periodo en cual el país vive un proceso de transformaciones profundas de índole legal, económica, política y social que ha cambiado la forma de gerenciar las organizaciones venezolanas. A continuación, se listan algunos tópico de interés que marcan las tendencias futuras de la Contabilidad de Gestión en Venezuela, para finalmente concluir con la presentación de dos experiencias locales : por el sector privado, presentamos el Sistemas de Gestión Ambiental certificado por las normas ISO 14000 en una fábrica de autopartes, y por el sector público, la propuesta de adaptación de la herramienta del Cuadro de Mando Integral como modelo de gestión multidimensional para organizaciones públicas, específicamente para el caso del Instituto de Ferrocarriles del Estado (IFE). Palabras Clave: Contabilidad de Gestión; Empresas Privadas; Organizaciones Públicas. ABSTRACT This article includes a description about the advances and challenges of Management Accounting in Venezuela. In first instance we showed to the characteristics that emphasize its use and application in the different producing organizations of productions the goods and services, like the greats companies, SaMEs and those that conform the public sector. With special emphasis to the situation found before 1999 and nine years later, because it represents period in as the country lives a process on deep transformations of legal, economic, political and social nature that has changed the form to manage the Venezuelan organizations. Next, they list some topic of interest which they mark the future tendencies of Management Accounting in Venezuela, and finally to conclude with the presentation of two local experiences: in the private sector, we displayed the Systems of Environmental Management certified by norms ISO 14000 in a factory of headlamps of vehicles and accessories; and by the public sector, the proposal of adaptation of the Balanced Scorecard like model of multidimensional management for public organizations, specifically for the case of the Institute of Railroads of Estado (IFE). Keywords: Management Accounting; Companies; Public Organizations.
This article includes a description about the advances and challenges of Management Accounting in Venezuela. In first instance we showed to the characteristics that emphasize its use and application in the different producing organizations of productions the goods and services, like the greats companies, SaMEs and those that conform the public sector. With special emphasis to the situation found before 1999 and nine years later, because it represents period in as the country lives a process on deep transformations of legal, economic, political and social nature that has changed the form to manage the Venezuelan organizations. Next, they list some topic of interest which they mark the future tendencies of Management Accounting in Venezuela, and finally to conclude with the presentation of two local experiences: in the private sector, we displayed the Systems of Environmental Management certified by norms ISO 14000 in a factory of headlamps of vehicles and accessories; and by the public sector, the proposal of adaptation of the Balanced Scorecard like model of multidimensional management for public organizations, specifically for the case of the Institute of Railroads of Estado (IFE).   Keywords: Management Accounting, companies, public organizations
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1414
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/622
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