Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
The work addresses current concepts of interest to enterprise practice, such as sustainable management, sustainability, reverse logistics and cost systems, under the perspective of various contemporary authors, especially Rob Gray. The objective was to theoretically analyze the influence of inverse...
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| Language: | Spanish |
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2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8379953 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 8, Nº. 3, 2020 (Ejemplar dedicado a: septiembre-diciembre), pags. 526-537 |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 8, Nº. 3, 2020 (Ejemplar dedicado a: septiembre-diciembre), pags. 526-537
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Spanish
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logística inversa
costos sostenibilidad gestión sostenible empresas industriales logística inversa custos sustentabilidade gestão sustentável empresas industriais reverse logistics costs sustainability sustainable management industrial enterprises |
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logística inversa
costos sostenibilidad gestión sostenible empresas industriales logística inversa custos sustentabilidade gestão sustentável empresas industriais reverse logistics costs sustainability sustainable management industrial enterprises Hurtado García, Ketty del Rocío Sistemas de costo, logística inversa y gestión sostenible en empresas industriales |
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The work addresses current concepts of interest to enterprise practice, such as sustainable management, sustainability, reverse logistics and cost systems, under the perspective of various contemporary authors, especially Rob Gray. The objective was to theoretically analyze the influence of inverse logistics and cost systems in the sustainable management of industrial companies. A wide and updated bibliography was consulted, which served as a basis for a systemic analysis of these concepts and their application in the context of industrial enterprises. The relationships between the concepts studied and the usefulness of reverse logistics for industrial companies to achieve sustainable management, where cost systems play a fundamental role, were determined. Particularly, Rob Gray's contributions to the subject of study were highlighted, starting from a questioning of the epistemology of accounting and finance, which requires the suppression of conventional positions in order to assume the other aspects of the life of man and nature that must be controlled and registered, such as the social and environmental ones.
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Article
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| author |
Hurtado García, Ketty del Rocío
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| author_facet |
Hurtado García, Ketty del Rocío
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| author_sort |
Hurtado García, Ketty del Rocío
|
| title |
Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| title_short |
Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| title_full |
Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| title_fullStr |
Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| title_full_unstemmed |
Sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| title_sort |
sistemas de costo, logística inversa y gestión sostenible en empresas industriales
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| publishDate |
2020
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8379953
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1731292970515169280
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dialnet-ar-18-ART00015268062022-04-26Sistemas de costo, logística inversa y gestión sostenible en empresas industrialesHurtado García, Ketty del Rocíologística inversacostossostenibilidadgestión sostenibleempresas industrialeslogística inversacustossustentabilidadegestão sustentávelempresas industriaisreverse logisticscostssustainabilitysustainable managementindustrial enterprisesThe work addresses current concepts of interest to enterprise practice, such as sustainable management, sustainability, reverse logistics and cost systems, under the perspective of various contemporary authors, especially Rob Gray. The objective was to theoretically analyze the influence of inverse logistics and cost systems in the sustainable management of industrial companies. A wide and updated bibliography was consulted, which served as a basis for a systemic analysis of these concepts and their application in the context of industrial enterprises. The relationships between the concepts studied and the usefulness of reverse logistics for industrial companies to achieve sustainable management, where cost systems play a fundamental role, were determined. Particularly, Rob Gray's contributions to the subject of study were highlighted, starting from a questioning of the epistemology of accounting and finance, which requires the suppression of conventional positions in order to assume the other aspects of the life of man and nature that must be controlled and registered, such as the social and environmental ones.O artigo aborda conceitos atuais de interesse para a prática empresarial, tais como gestão sustentável, sustentabilidade, logística inversa e sistemas de custos, da perspectiva de vários autores contemporâneos, especialmente Rob Gray. O objetivo era analisar teoricamente a influência da logística inversa e dos sistemas de custos na gestão sustentável das empresas industriais. Consultou-se uma bibliografia extensa e atualizada, que serviu de base para uma análise sistémica destes conceitos e da sua aplicação no contexto das empresas industriais. As relações entre os conceitos estudados e a utilidade da logística inversa para as empresas industriais para alcançar uma gestão sustentável, onde os sistemas de custos desempenham um papel fundamental, foram identificadas. Os contributos de Rob Gray para o tema em estudo foram particularmente notáveis, baseados num questionamento da epistemologia da contabilidade e das finanças, que requer a supressão de posições convencionais a fim de assumir os outros aspectos da vida humana e da natureza que devem ser controlados e registados, tais como os aspectos sociais e ambientais.En el trabajo, se abordan conceptos de actualidad e interés para la práctica empresarial, tales como gestión sostenible, sostenibilidad, logística inversa y sistemas de costo, bajo la perspectiva de diversos autores contemporáneos, especialmente Rob Gray. El objetivo planteado fue analizar teóricamente la influencia de la logística inversa y los sistemas de costo en la gestión sostenible de las empresas industriales. Se consultó una amplia y actualizada bibliografía, que sirvió como base para un análisis sistémico sobre dichos conceptos y su aplicación en el contexto de las empresas industriales. Se determinaron las relaciones entre los conceptos estudiados y la utilidad de la logística inversa para que las empresas industriales logren una gestión sostenible, donde los sistemas de costo juegan un papel fundamental. Particularmente se destacaron los aportes de Rob Gray al tema objeto de estudio, a partir de un cuestionamiento a la epistemología de la contabilidad y finanzas, que requiere suprimir posturas convencionales a fin de asumir los otros aspectos de la vida del hombre y la naturaleza que deben ser controlados y registrados, tales como los sociales y ambientales.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8379953(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 8, Nº. 3, 2020 (Ejemplar dedicado a: septiembre-diciembre), pags. 526-537spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. 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Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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