Impacto del revenue management en los sistemas de control de gestión

  • Emma Castelló Taliani Universidad de Alcalá
Palabras clave: Contabilidad de gestión, Revenue management, Costes.

Resumen

El Revenue Management (RM) tiene por objeto prever la demanda de productos o servicios de la manera más precisa posible, a fin de poder establecer y adaptar las decisiones de precio y disponibilidad de productos, en los diferentes canales de venta, y maximizar la rentabilidad. El RM trata de maximizar el ingreso que puede alcanzar una empresa con una capacidad fija de fabricación de un producto o de prestación de un servicio; así, el objetivo es tratar de destinar la capacidad a aquellos clientes que aportan más valor a la empresa, asignándoles la capacidad adecuada. En este marco de actuación se suele aludir, constantemente, a la necesidad de generar un resultado, o alcanzar una rentabilidad, sin embargo a estos efectos sólo se toman en consideración los costes variables, y en menor medida los costes fijos, lo que nos lleva a plantear la cuestión ¿qué impacto tiene el método de cálculo de costes en los procesos de gestión de ingresos? Esta es la cuestión que conforma el objetivo del presente artículo, al identificar cuáles son las interrelaciones que existen entre la contabilidad de gestión y el RM, dado que ambas perspectivas son complementarias en el logro de un objetivo común, como es buscar la mayor eficiencia y efectividad económica de las operaciones desarrolladas por cualquier empresa.

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Cómo citar
Castelló Taliani, E. (2015). Impacto del revenue management en los sistemas de control de gestión. Revista Facultad De Ciencias Económicas, 24(1), 85–101. https://doi.org/10.18359/rfce.1623
Publicado
2015-12-31
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