Sistemas de control de gestión y de medición del desempeño: conceptos básicos como marco para la investigación
Issue | Vol. 42 Núm. 1 (2017): Ciencia y Sociedad |
DOI | |
Publicado | ene 1, 2017 |
Estadísticas |
Resumen
El propósito de este estudio consiste en analizar la forma en la que los sistemas de control de gestión y de medición del desempeño fomentan, impactan y mejoran el diagnóstico, la toma de decisiones y la ventaja competitiva basada en la perspectiva estratégica de las organizaciones. Además, se identifican los tipos y el diseño de diferentes sistemas que ofrecen información financiera y no financiera a diversos usuarios, considerando conceptos tales como contabilidad de gestión, control organizacional, sistemas de control de gestión y sistemas de control del desempeño. Este trabajo pretende contribuir a la literatura de la contabilidad de gestión al sentar las bases para un mejor entendimiento de las características de los sistemas de control de gestión y de medición del desempeño, integrando dichos conceptos en las organizaciones.
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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
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© Ciencia y Sociedad, 2017
Afiliaciones
Mónica Hernández Madrigal
Universidad Autónoma de San Luis Potosí