Contabilidad y Negocios. Vol. 19 Núm. 37 (2024)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/199751

Tabla de Contenido
Editorial
  • Editorial Toledo Concha, Emerson; 7-9

    • Artículos
  • Tratamiento del desarrollo sostenible en la formación de contadores en Brasil Vazquez Carrazana, Xiomara Esther; Miranda, Gilberto José; 10-33
  • Deserción en la educación superior y salud mental: Estudio bibliométrico Véliz Palomino, José Carlos; Pimentel Bernal, Marcelo; Irias Sandoval, Mishel; 34-57
  • Control gerencial: El costo de adquisición de equipos y controles en una unidad hospitalaria Pinheiro de Sá, Luciano; Parreira Guerra, Otávio; Moreira Paradela, Israel; Coelho Marson, Luciana Sousa; 58-77
  • Dualidad del CEO y comportamiento asimétrico de costos de operación Bubeck, Stephan Klaus; Hein, Nelson; 78-97
  • Múltiples estrategias metodológicas: Materializando un concepto sociológico para investigaciones en educación contable Lopes, Iago França; Colauto, Romualdo Douglas; 98-130

    • Explorar

    Autorsearch.filters.applied.operator.equals: search.filters.author.Coelho Marson, Luciana SousaTemasearch.filters.applied.operator.equals: search.filters.subject.Complex organizations

    Resultados de Búsqueda

    Mostrando 1 - 1 de 1
    • No hay miniatura disponible
      ÍtemTexto completo enlazado
      Control gerencial: El costo de adquisición de equipos y controles en una unidad hospitalaria
      (Pontificia Universidad Católica del Perú, 2024-05-16) Pinheiro de Sá, Luciano; Parreira Guerra, Otávio; Moreira Paradela, Israel; Coelho Marson, Luciana Sousa
      The acquisition cost of every equipment is connected to the complexity degree of the operation, leading to possible differences among the assigned controls. Variations in control practices are likely to be more complex depending on the organizations, as in the case of hospital units. The paper aimed to control a hospital unit based on the asset acquisition cost and considering contingency factors. Management control is understood as a set of activities and practices to guarantee the enforcement of management plans (Anthony Govindarajan, 2008). A single-case study qualitative approach was used and data was collected from semi-structured interviews. The object was a hospital in Brazil. The asset acquisition cost did not seem to interfere with the control practices adopted by the hospital unit. In this manner, the organization assets are recorded and controlled uniformly. In spite of a formal and structured internal control, an asset having a higher or lower acquisition cost does not directly interfere with control.