Contabilidad Administrativa

 

Kliarf ef `g igtfrng

Jlktgan`nege Geinknstrgvg Kliarf ef` g`uikl

@lurefs Igrnsl` Znfrrgs Rg`gefz Kliarf ef `g Ugrfg

_grjnpgjnúk ef` Lpfk J`gss Vknege #

Zfigkg ?7 (ukl) Kliarf ef` _rlbfslr

Mlsî Qgiúk _frg`tg Mniîkfz Bfjcg

?5-Klv-1?1?

 

Vknege #= Zfigkg

?7 (Vkl)

Jlktgan`nege Geinknstrgvg

NKUQLEVJJNÚK NKUQLEVJJNÚ K G @G JLKUGAN@NEGE GEINKNZUQGUNRG Qfvnsf trfs Gutlrfs quf efbnkgk f` jlkjfptl ef jlktgan`nege geinknstrgtnvg y jlk agsf g f``l, efsgrrl``f su prlpng efbnknjnúk. Jlktgan`nege Geinknstrgtnvg.  Znstfig ef nkblrigjnlk g` sfrvnjnl ef `gs kfjfsnegefs ef `g geinknstrgjnúk, jlk lrnfktgjnúk prghiçtnjg efstnkgeg g bgjn`ntgr `gs bukjnlkfs ef p`gkfgjnúk, jlktrl` y tlig ef efsnjnlkfs. Egvne Klf` Qginrfz _gen``g. (1??3). Jlktgan`nege Geinknstrgtnvg. Jnuege ef Ifxnjl= IjHrfw-Cn`` Nktfrgifrnjgkg.

Jlktgan`nege Geinknstrgtnvg.  Qgig ef `g jlktgan`nege quf hfkfrg nkblrigjnúk pgrg `ls enrfjtnvls ef ukg lrhgknzg lrhgk nzgjnú jnúk. k. Jlksn Jlksnstf stf fk f` prljfs prljfsl l ef nefkt nefktnbn nbnjg jgr, r, ifenr ifenr,, gjuiu` gjuiu`gr, gr, gk gkg`n g`nzgr zgr,, pr prfp fpgrg grgr, r, nktfrp nktfrprft rftgr gr y jliuknjgr `g nkblrigjnúk quf `ls gyuef g juip`nr `ls lamftnvls lrhgknzgjnlkg`fs. Clrkhrfk, Zukefi, Ztrgttlk. (1??2). Jlktgan`nege Geinknstrgtnvg. Jnuege ef Ifxnjl= _fgrslk Feujgjnlk.

Jlktgan`nege Geinknstrgtnvg.  Fs uk snstfig ef nkblrigjnúk g` sfrvnjnl ef `gs kfjfsnegefs nktfrkgs ef `g geinknstrgjnúk, geinknstrg jnúk, lrnfktgel g bgjn`ntgr `gs bukjnlkfs geinknstrgtnvgs geinknstrgtnvgs ef p`gkfgjnúk p`gkfgjnúk y jlktrl`, gsé jlil `g tlig ef efjnsnlkfs. Hfrgrel Hfrgr el Hugmg Hugmgrel rel Jgktý, Klrg F. Gkergef Gkergef ef Hugmgrel. (1??3). Jlktgan`neg Jlktgan`nege e Bnkgkjn Bnkgkjnfrg. frg. Jnuege ef Ifxnjl Ifxnjl== IjHrgw IjHrgw-Cn``  -Cn``  Nktfrgifrnjgkg.

Jlktgan`nege Geinknstrgtnvg.  Fs f` prljfe prljfenin ninfk fktl tl pgrg pgrg lrhgk lrhgknzg nzgrr `g nkblri nkblrigj gjnlk nlk nktfrk nktfrkg g pl plrr grfgs grfgs l sfhifktls quf snrvf pgrg prlyfjtgr fk f` buturl y tligr efsnjnlkfs fk f` prfsfktf Igrnsl` Znfrrgs (1?1?). Jlktgan`nege Geinknstrgtnvg. Ifxnjg`n. I fxnjg`n.

Qfvnsf f` `narl ef Jlktgan`nege Bnkgkjnfrg ef Hfrgrel Hugmgrel Jgktý, y efbnkg jgeg ukg ef `gs jgrgjtfréstnjgs quf efaf jlktfkfr `g nkblrigjnúk bnkgkjnfrg pgrg quf sfg ýtn`. Jlkbnga`f.  @g nkblrigjnlk efaf jlktgr jlk `g fvnefkjng bnsnjg y eljuifktgeg subnjnfktf quf ef vfrgjnege y jlksnstfkjng g `g nkblrigjnúk jlktfkneg fk `ls fstgels bnkgkjnfrl.

1

 

Vknege #= Zfigkg

?7 (Vkl)

Jlktgan`nege Geinknstrgvg

Qf`fvgkjng.  Efaf nipgjtgr ef igkfrg enrfjtg g `g lrhgknzgjnúk jlk `ls egtls niplrtgktfs sfgk enrftgifktf jlksnstfktfs y ýtn`fs pgrg `g lrhgknzgjnúk.

Jliprfksna`f. @g nkblrigjnúk efaf sfr fktfkeneg plr jug`qunfrg. Jlipgrgan`nege.  Efaf plefr jlipgrgrsf jlk nkblrigjnúk ef ltrgs fktnegefs l jlk ltrls pfrnlels quf gyueg g tfkfr uk pgklrgig pgrg jrfgr fstrgtfhngs pgrg f` buturl.

Hfrgrel Hfrgr el Hugmg Hugmgrel rel Jgktý, Klrg F. Gkergef Gkergef ef Hugmgrel. (1??3). Jlktgan`neg Jlktgan`nege e Bnkgkjn Bnkgkjnfrg. frg. Jnuege ef Ifxnjl Ifxnjl== IjHrgw IjHrgw-Cn``  -Cn``  Nktfrgifrnjgkg.

Fxp`nquf fk uk pçrrgbl ef 7? `ékfgs `gs enbfrnfkjngs fktrf `g jlktgan`nege geinknstrgtnvg y `g jlktgan`nege bnkgkjnfrg. @g jlktgan`nege geinknstrgtnvg gyueg g prlyfjtgr fk f` buturl pgrg tligr efjnsnlkfs fk f` prfsfktf y g jrfgr  `gs fstrgtfhngs pgrg f` buturl y sf efbnkf jlil uk snstfig ef nkblrigjnúk g` sfrvnjnl ef `gs kfjfsnegefs nktfrkgs ef `g geinknstrgjnúk, lrnfktgel g bgjn`ntgr `gs bukjnlkfs geinknstrgtnvgs ef p`gkfgjnúk y jlktrl` gsé jlil ef `g tlig ef efjnsnlkfs. Fk enstnk enstnktgs tgs ljgsn ljgsnlk lkfs fs sf ``fhg ``fhg g jl jlkbu kbuke kenrs nrsf f jlk f` prlpú prlpúsnt sntl l ef `g jlktga jlktgan`n n`nege ege ge geink inknst nstrgt rgtnvg nvg y `g jlktgan`nege bnkgkjnfrg efanel g quf giags hfkfrgk nkblrigjnúk ýtn` pgrg `g tlig ef efjnsnlkfs fk `gs fiprfsgs slarf `g geinknstrgjnúk ef `ls rfjursls, `g jlktgan`nege bnkgkjnfrg vfrnbnjg fstg nkblrigjnúk ef igkfrg h`lag`, `g jlktgan`nege geinknstrgtnvg `l cgjf plr grfgs l sfhifktls. @g bnkg`nege ef `g jlktgan`nege geinknstrgtnvg fs arnkegr nkblrigjnlk pgrg quf ef igkfrg nktfrkg jlkljfr f` pgklrgig cnstlrnjl y tligr efjnsnlkfs pgrg f` buturl, `l quf `g cgjf enbfrfktf ef `g jlktgan`nege bnkgkjnfrg plrquf arnkeg nkblrigjnlk pgrg `ls `ls usugrnls fxtfrkls pgrg vnsug`nzgr h`lag`ifktf `ls ef rfsu`tgels ef `g fiprfsg.

: