November 2013
Beginner to intermediate
288 pages
5h 55m
Spanish
Content preview from La cuenta de resultados: Cómo analizarla y gestionarla
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18. La productividad de la estructura: ¿Tiene su empresa demasiada estructura? ¿Es su estructura eficiente?
Muchos empresarios se preguntan si su empresa tiene la estructura que debe tener o es excesiva. La respuesta no es fácil ni obvia.
Si hubiéramos de dar una respuesta rápida, deberíamos fijarnos en dos datos:
1. ¿La empresa tiene beneficios? Si tiene pérdidas, sin duda se debe a que los Costes de Estructura son, en principio, excesivos. Es un hecho que los CE exceden del importe del Margen Bruto. La pregunta que debemos hacernos es: ¿la causa de las pérdidas es que los Costes de Estructura son excesivos, o es que el Margen Bruto es insuficiente?
2. Yendo más allá, deberíamos comparar el índice de productividad de la estructura de la empresa ...
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