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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14. Cómo obtener la Cuenta de Resultados a partir de la contabilidad general
Para llegar a obtener una Cuenta de Resultados marginal como la que propongo en este libro, hay que prepararse para recoger de la contabilidad los hechos contables debidamente registrados. No tendría sentido que la contabilidad general y la contabilidad de gestión tuvieran un planteamiento totalmente independiente, aunque hay que reconocer que aún es así en numerosas empresas.
La contabilidad general y la contabilidad de gestión han de estar enfocadas de modo que se puedan cubrir simultáneamente los objetivos de ambas:
La contabilidad general se orienta al cálculo del beneficio desde un punto de vista fiscal y legal; es decir, a liquidar los impuestos y a satisfacer ...
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