ANÁLISIS DE COSTES Y DEL ENTORNO EN EL SECTOR SOCIOSANITARIO: ESTUDIO DE CASO EN UNA RESIDENCIA GERIÁTRICA
Fecha
2025-09-19
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
(ES)Sabemos de la importancia y la necesidad de cualquier organización de conocer su contabilidad de
costes y realizar un análisis del entorno para ser rentable. El Trabajo Fin de Máster (TFM) aborda
el estudio mediante un sistema contable de costes completos, con el objetivo de descomponer y
conocer mejor los costes asociados de la residencia dedicada a la asistencia para personas mayores
y con discapacidades. Nos hemos enfocado en identificar y clasificar los diferentes tipos de costes
recopilando y analizando los datos financieros disponibles, el trabajo busca proporcionar una visión
detallada de la estructura de costes de la residencia para conocer el coste de cada residente.
Finalmente, se ofrecen recomendaciones para optimizar la gestión de los recursos, reducir costes no
esenciales con el fin de mejorar la rentabilidad de la residencia, contribuyendo así a una gestión más
sostenible y eficiente. Además, relacionándolo con los Objetivos de Desarrollo Sostenible.
(EN)We know the importance and necessity for any organization to understand its cost accounting and conduct and context analysis to be profitable. The Master’s Thesis addresses the study through a coprehensive cost accounting system, aiming to better breaking down and undertand the cost associated with a residence dedicated to residential care activities for the elderly and disabled. We have focused on identifying and classifying different types of costs by collecting and analyzing available financial data. The work seeks to provide a detailed view of the residence’s cost structure to understand the cost per resident. Finally, recommendations are offered to optimize resource management, reduce non-essential costs, and improve the residence’s profitability, thereby contributing to more sustainable and eficiente management. Additionally, the work relates this to the Sustainable Development Goals.
(EN)We know the importance and necessity for any organization to understand its cost accounting and conduct and context analysis to be profitable. The Master’s Thesis addresses the study through a coprehensive cost accounting system, aiming to better breaking down and undertand the cost associated with a residence dedicated to residential care activities for the elderly and disabled. We have focused on identifying and classifying different types of costs by collecting and analyzing available financial data. The work seeks to provide a detailed view of the residence’s cost structure to understand the cost per resident. Finally, recommendations are offered to optimize resource management, reduce non-essential costs, and improve the residence’s profitability, thereby contributing to more sustainable and eficiente management. Additionally, the work relates this to the Sustainable Development Goals.
Descripción
Palabras clave
Geriatría, Contabilidad de Gestión, Servicios comunitarios, sociales e individuales