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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16. La relación entre % de Margen Bruto y Coste de Estructura
El modelo de negocio en el que haya decidido situarse una empresa influye en el modo en que se perfila su CR.
El perfil de una CR lo define, por ejemplo, el nivel de precios al que ha decidido vender sus productos, lo que a su vez determina el nivel de % de MB que obtiene.
Pero el modelo de negocio también se refleja en el nivel en el que se mueven sus Costes de Estructura.
En definitiva, hay una relación directa entre nivel de precios más alto, mayor % de MB y, en consecuencia, mayor Coste de Estructura. Y viceversa: un mayor CE permite trabajar para posicionarse en un nivel de precios más alto, y por tanto obtener un mayor % de Margen Bruto. Se crea un círculo virtuoso.
El modelo ...
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