November 2013
Beginner to intermediate
288 pages
5h 55m
Spanish
Content preview from La cuenta de resultados: Cómo analizarla y gestionarlaBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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9. El impacto de la política financiera en el Beneficio
El modo en que se adquieren los activos de la empresa influye en su resultado y por tanto en su CR.
No es lo mismo comprar las oficinas, los almacenes, las naves, el mobiliario, la maquinaria o los vehículos con recursos propios, que hacerlo con financiación ajena. Tampoco es lo mismo comprarlos que alquilarlos.
Si la empresa compra con recursos propios, no incurre ni en alquileres ni en intereses y por tanto no debe contabilizarlos, sólo la amortización de los activos comprados. Sus resultados tenderán a ser mejores que los de las empresas que alquilen, porque el alquiler que les aplicará cualquier arrendador tenderá a equivaler a la suma de la amortización más el coste financiero. También ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
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