{"id":"https://openalex.org/W154181544","doi":null,"title":"Contabilidad de costes y contabilidad de gesti\u00f3n","display_name":"Contabilidad de costes y contabilidad de gesti\u00f3n","publication_year":1993,"publication_date":"1993-01-01","ids":{"openalex":"https://openalex.org/W154181544","mag":"154181544"},"language":"es","primary_location":{"id":"pmh:oai:bibadm.ucla.edu.ve:T070600013527/0","doi":null,"is_oa":false,"landing_page_url":"http://bibadm.ucla.edu.ve/cgi-win/be_alex.exe?Acceso=T070600013527/0&Nombrebd=Baducla","pdf_url":null,"source":{"id":"https://openalex.org/S7407064188","display_name":"UCLA - Biblioteca de Administraci\u00f3n y Contadur\u00eda","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I19325673","host_organization_name":"Universidad Centroccidental Lisandro Alvarado","host_organization_lineage":["https://openalex.org/I19325673"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5090922522","display_name":"\u00c1ngel S\u00e1ez Torrecilla","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u00c1ngel S\u00e1ez Torrecilla","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113711410","display_name":"Antonio Francisco Fern\u00e1ndez Fern\u00e1ndez","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Antonio Francisco Fern\u00e1ndez Fern\u00e1ndez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5031957501","display_name":"Gerardo Guti\u00e9rrez D\u00edaz","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gerardo Guti\u00e9rrez D\u00edaz","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9096999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9096999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05779999867081642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.027899999171495438,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.9269999861717224},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9980000257492065},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.8920000195503235},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.6539999842643738},{"id":"https://openalex.org/keywords/cost-accounting-model","display_name":"cost accounting model","score":0.6039999723434448}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5154446363449097},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3799554109573364},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3182060122489929}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:bibadm.ucla.edu.ve:T070600013527/0","doi":null,"is_oa":false,"landing_page_url":"http://bibadm.ucla.edu.ve/cgi-win/be_alex.exe?Acceso=T070600013527/0&Nombrebd=Baducla","pdf_url":null,"source":{"id":"https://openalex.org/S7407064188","display_name":"UCLA - Biblioteca de Administraci\u00f3n y Contadur\u00eda","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I19325673","host_organization_name":"Universidad Centroccidental Lisandro Alvarado","host_organization_lineage":["https://openalex.org/I19325673"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"pmh:oai:bibadm.ucla.edu.ve:T070600018270/0","doi":null,"is_oa":false,"landing_page_url":"http://bibadm.ucla.edu.ve/cgi-win/be_alex.exe?Acceso=T070600018270/0&Nombrebd=Baducla","pdf_url":null,"source":{"id":"https://openalex.org/S7407064188","display_name":"UCLA - Biblioteca de Administraci\u00f3n y Contadur\u00eda","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I19325673","host_organization_name":"Universidad Centroccidental Lisandro Alvarado","host_organization_lineage":["https://openalex.org/I19325673"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"pmh:oai:bibliotecavirtualdefensa.es:482449","doi":null,"is_oa":false,"landing_page_url":"https://bibliotecavirtual.defensa.gob.es/BVMDefensa/es/consulta/registro.do?id=482449","pdf_url":null,"source":{"id":"https://openalex.org/S4377196928","display_name":"Virtual Defense Library (Ministerio de Defensa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210162908","host_organization_name":"Ministerio de Defensa","host_organization_lineage":["https://openalex.org/I4210162908"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Libros"},{"id":"pmh:oai:bibliotecavirtualdefensa.es:490877","doi":null,"is_oa":false,"landing_page_url":"https://bibliotecavirtual.defensa.gob.es/BVMDefensa/es/consulta/registro.do?id=490877","pdf_url":null,"source":{"id":"https://openalex.org/S4377196928","display_name":"Virtual Defense Library (Ministerio de Defensa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210162908","host_organization_name":"Ministerio de Defensa","host_organization_lineage":["https://openalex.org/I4210162908"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Libros"},{"id":"mag:154181544","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/libro?codigo=122733","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2271744376","https://openalex.org/W3007523145","https://openalex.org/W3042270914","https://openalex.org/W3198252633","https://openalex.org/W2243058208","https://openalex.org/W2896460198","https://openalex.org/W7204861254","https://openalex.org/W4376562648","https://openalex.org/W3194486735","https://openalex.org/W2191808051"],"abstract_inverted_index":{"Se":[0,29],"pretende":[1],"que,":[2],"mediante":[3],"su":[4],"estudio,":[5],"se":[6,54,79,94,124],"consiga":[7],"el":[8,15,50,102,107,117,122],"aprendizaje":[9],"de":[10,18,21,24,27,34,44,56,61,75,77,133,139,141,149],"los":[11],"aspectos":[12],"que":[13,37,48,131],"constituyen":[14,49],"contenido":[16],"actual":[17],"la":[19,25,87,91,147],"contabilidad":[20,26,76,148],"costes":[22,78,150],"y":[23,58,90],"gestion.":[28],"ha":[30],"utilizado":[31],"un":[32,67],"metodo":[33],"exposicion":[35],"gradual,":[36],"avanza":[38],"poco":[39,41],"a":[40,42,135],"traves":[43],"las":[45,128,137],"diferentes":[46],"materias":[47],"contenido.":[51],"Las":[52],"explicaciones":[53],"acompanan":[55],"ejemplos":[57],"desarrollos":[59],"ilustrativos":[60],"casos":[62],"practicos,":[63],"todo":[64],"ello":[65],"con":[66,126],"enfoque":[68],"muy":[69,144],"operativo.":[70],"\nLos":[72],"modelos":[73],"convencionales":[74],"han":[80,95],"desarrollado":[81],"en":[82,101,106,121,146],"dos":[83],"versiones":[84],"bien":[85],"diferentes:":[86],"continental":[88],"europea":[89],"anglosajona.":[92],"Tambien":[93],"incluido":[96],"nuevos":[97],"planteamientos":[98],"utilizados":[99],"tanto":[100],"ambito":[103],"academico":[104],"como":[105,115],"profesional,":[108],"modelo":[109],"ABC":[110],"(Activity-Based-Costing).":[111],"\nPor":[113],"ultimo,":[114],"senala":[116],"profesor":[118],"M.":[119],"Bromwich":[120],"prologo,":[123],"explican":[125],"rigor":[127],"modernas":[129],"teorias":[130],"sirven":[132],"marco":[134],"todas":[136],"operaciones":[138],"asignacion":[140],"costes,":[142],"parte":[143],"importante":[145],"moderna.":[151]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2016-06-24T00:00:00"}