November 2013
Beginner to intermediate
288 pages
5h 55m
Spanish
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24. Beneficio y cash-flow
Cash is king, dicen los anglosajones, lo que traducido libremente sería algo así como “la liquidez (el cash-flow) es la clave”.
Hay analistas empresariales y empresarios que no quieren saber nada del beneficio y a los que sólo les importa el cash-flow (el “flujo de caja”). El beneficio, dicen, es manipulable por la contabilidad; sin embargo, el cash-flow, según ellos, no lo es tanto. Por otro lado también afirman que una empresa con beneficio, pero sin cash-flow, no vale nada. Y están en lo cierto.
¿Qué es el cash-flow?
El cash-flow pretende ser la suma de los recursos líquidos generados por una empresa en un período de tiempo.
Su cálculo admite al menos dos enfoques:
- Cash-flow bruto- Cash-flow neto
Cash-flow bruto ...
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