Análisis y reingeniería de procesos en una empresa prestadora de servicios

Vicente Ripoll Feliu; Carmen Tamarit Aznar; Yolanda Barber Luján

doi:10.24142/rvc.n11a4

Autores

Vicente Ripoll Feliu Universidad de Valencia
Carmen Tamarit Aznar Universidad de Valencia
Yolanda Barber Luján Universidad de Valencia

DOI:

https://doi.org/10.24142/rvc.n11a4

Palavras-chave:

Activity Based Costing (ABC), Activity Based Management (ABM), Actividad profesional, puertos

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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Biografia do Autor

Vicente Ripoll Feliu, Universidad de Valencia

Profesor e investigador de la Universidad de Valencia, España. vicente.ripoll@uv.es

Carmen Tamarit Aznar, Universidad de Valencia

Profesora e investigadora de la Universidad de Valencia, España. carmen.tamarit@uv.es

Yolanda Barber Luján, Universidad de Valencia

Miembro del Equipo Valenciano de Investigación en Gestión Estratégica de Costes -IMACCev- de la Universidad de Valencia, España. yobarlu@postal.uv.es

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