{"id":4666,"date":"2020-02-18T16:43:06","date_gmt":"2020-02-18T16:43:06","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=4666"},"modified":"2020-02-18T16:43:06","modified_gmt":"2020-02-18T16:43:06","slug":"tension-de-tesoreria","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/","title":{"rendered":"Tensi\u00f3n de tesorer\u00eda."},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4675\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/20200218-Tensi\u00f3n-en-tesorer\u00eda-300x200.jpg\" alt=\"\" width=\"1373\" height=\"916\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/20200218-Tensi\u00f3n-en-tesorer\u00eda-300x200.jpg 300w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/20200218-Tensi\u00f3n-en-tesorer\u00eda-768x512.jpg 768w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/20200218-Tensi\u00f3n-en-tesorer\u00eda-1024x683.jpg 1024w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/20200218-Tensi\u00f3n-en-tesorer\u00eda.jpg 1920w\" sizes=\"auto, (max-width: 1373px) 100vw, 1373px\" \/><\/h2>\n<h2>Un s\u00edntoma, no una enfermedad<\/h2>\n<p>&nbsp;<\/p>\n<p>De forma recurrente recibimos consultas de empresarios y emprendedores relacionadas con las tensiones de tesorer\u00eda, casi todas van orientadas a la busqueda de financiaci\u00f3n. Los empresarios acuden, despu\u00e9s de encontrarse con la negativa de las Entidades Financieras a facilitar mas p\u00f3lizas de cr\u00e9dito, l\u00edneas de descuento, etc, para que les ayudemos a encontrar mas \u201cdinero\u201d.<\/p>\n<p>&nbsp;<\/p>\n<p>Pero las tensiones de tesorer\u00eda son un s\u00edntoma, como la fiebre, un indicador que se\u00f1ala que algo no funciona correctamente. Podemos bajar la fiebre con ba\u00f1os de agua fr\u00eda, pero no la podemos suprimir sin atacar la infecci\u00f3n que la origina. Del mismo modo podemos rebajar las tensiones con cr\u00e9ditos bancarios, pero no acabaremos con ellas si no solucionamos lo que las produce.<\/p>\n<p>&nbsp;<\/p>\n<p>Una buena manera de identificar la causa de esa tensi\u00f3n es analizar el <a href=\"https:\/\/www.ambitassessor.com\/blog\/ca\/cash-flow-un-concepto-imprescindible\/\">Cash Flow<\/a> o Flujo de Caja, un estado financiero del que ya hab\u00edamos \u00a0hablado en este blog.<\/p>\n<p>&nbsp;<\/p>\n<p>Hemos preparado un Cash Flow muy simple, para analizar diferentes escenarios, y as\u00ed comprender como funciona esta herramienta, pero antes precisamos aclarar algunos conceptos:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Ebitda<\/strong>: Es el Resultado (beneficio o p\u00e9rdida) de explotaci\u00f3n, antes de restar las amortizaciones. Para calcularlo, a las ventas le restamos las compras, el gasto de personal y el resto de gastos estrictamente necesarios para realizar la actividad. No restamos ni amortizaciones, ni gasto financiero ni otros gastos o ingresos de car\u00e1cter extraordinario. Podr\u00eda entenderse como el dinero que nos hubiera dejado la empresa con la actividad del a\u00f1o, si todo lo hubi\u00e9ramos cobrado o pagado al contado.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Amortizaci\u00f3n<\/strong>: Son los gastos que imputamos en el a\u00f1o por el uso de la maquinar\u00eda, las instalaciones y otros elementos que precisamos para trabajar, y que tienen una vida \u00fatil superior a un a\u00f1o, as\u00ed su coste se reparte en el n\u00famero de a\u00f1os de su vida.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Capex<\/strong>, o Inmovilizado, o activo no corriente, es el conjunto de bienes necesarios para trabajar con vida \u00fatil superior al a\u00f1o (maquinaria, mobiliario, \u2026), casi todos se amortizan.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Circulante<\/strong>: es el conjunto de bienes o derechos que se convertir\u00e1n en dinero durante el a\u00f1o (existencias, cr\u00e9ditos a clientes, etc) menos las obligaciones que adquirimos con proveedores y acreedores para realizar la actividad (que deberemos pagar).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pasivo financiero<\/strong>: Es la Deuda que tenemos con bancos y otros financiadores, el cr\u00e9dito es imprescindible para realizar la actividad.<\/p>\n<p>&nbsp;<\/p>\n<p>Y \u00e9ste es nuestro peque\u00f1o modelo de Cash Flow, en nuestra primera empresa, ficticia. No hay tensi\u00f3n de tesorer\u00eda, y la caja al final del a\u00f1o es mayor que al principio:<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-4667 aligncenter\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png\" alt=\"\" width=\"550\" height=\"330\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png 300w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-768x460.png 768w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1.png 799w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><br \/>\nEmpezamos el a\u00f1o con 20 \u201ceuros\u201d en la caja, las operaciones de ventas y compras del a\u00f1o nos dejan un resultado ebitda de 60 euros, debo destinar 15 euros a mi Circulante, porque con mis ventas he aumentado en 30 euros el cr\u00e9dito a mis clientes. Adem\u00e1s he pagado 15 euros porque he comprado maquinaria de producci\u00f3n, he pagado los intereses de los cr\u00e9ditos que mantengo con los bancos y he devuelto 10 euros del capital de esos cr\u00e9ditos. Al final, todas mis operaciones me han dejado a\u00fan 17 euros, que aumentan la caja, al final cuento con 37 euros. No hemos sufrido ninguna tensi\u00f3n en el a\u00f1o.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00bfPero que pasar\u00eda si el resultado de la actividad fuera otro? La siguiente empresa no suma caja con la actividad, sino que la resta, la diferencia con la anterior es exclusivamente el ebitda, as\u00ed que o bien vende menos, o trabaja con un margen mas peque\u00f1o en sus ventas, o su personal es m\u00e1s caro, o paga un alquiler del local mas elevado. Para saber porque su resultado es menor debemos estudiar su Cuenta de Explotaci\u00f3n. Si no la arreglamos el pr\u00f3ximo a\u00f1o tendremos tensiones de tesorer\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4669 aligncenter\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen2-223x300.png\" alt=\"\" width=\"276\" height=\"371\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen2-223x300.png 223w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen2.png 356w\" sizes=\"auto, (max-width: 276px) 100vw, 276px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>En pr\u00f3ximos art\u00edculos analizaremos diferentes ejemplos de Cash Flow, de forma que al final sabremos identificar el o los focos de nuestros problemas. Y si desea que construyamos y analizamos su propio Cash Flow puede contactar directamente con nuestro departamento financiero.<\/p>\n<p>&nbsp;<\/p>\n<div><span class=\"sitemblogcategorytags\">Tags: <a href='\/blog\/tag\/cash-flow\/' title='cash flow Tag' class='cash-flow'>cash flow<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/circulante\/' title='circulante Tag' class='circulante'>circulante<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/ebitda\/' title='ebitda Tag' class='ebitda'>ebitda<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/empresa\/' title='empresa Tag' class='empresa'>empresa<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/financiacion\/' title='financiaci\u00f3n Tag' class='financiacion'>financiaci\u00f3n<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/finanzas\/' title='finanzas Tag' class='finanzas'>finanzas<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/tesoreria\/' title='tesorer\u00eda Tag' class='tesoreria'>tesorer\u00eda<\/a><span class='scoma'>, <\/span> <\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>Un s\u00edntoma, no una enfermedad &nbsp; De forma recurrente recibimos consultas de empresarios y emprendedores relacionadas con las tensiones de tesorer\u00eda, casi todas van orientadas a la busqueda de financiaci\u00f3n. Los empresarios acuden, despu\u00e9s de encontrarse con la negativa de las Entidades Financieras a facilitar mas p\u00f3lizas de cr\u00e9dito, l\u00edneas de descuento, etc, para que [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[68],"tags":[395,396,73,5,70,267,107],"class_list":["post-4666","post","type-post","status-publish","format-standard","hentry","category-financiero","tag-cash-flow","tag-circulante","tag-ebitda","tag-empresa","tag-financiacion","tag-finanzas","tag-tesoreria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor<\/title>\n<meta name=\"description\" content=\"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/\" \/>\n<meta property=\"og:site_name\" content=\"Ambit Assessor\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-18T16:43:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png\" \/>\n<meta name=\"author\" content=\"Pau Riera Rey\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@paurierarey\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pau Riera Rey\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/\"},\"author\":{\"name\":\"Pau Riera Rey\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/7136d19c21b7ceb785a66b030a9cb14f\"},\"headline\":\"Tensi\u00f3n de tesorer\u00eda.\",\"datePublished\":\"2020-02-18T16:43:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/\"},\"wordCount\":722,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Imagen1-300x180.png\",\"keywords\":[\"cash flow\",\"circulante\",\"ebitda\",\"empresa\",\"financiaci\u00f3n\",\"finanzas\",\"tesorer\u00eda\"],\"articleSection\":[\"Financiero\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/\",\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/\",\"name\":\"Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Imagen1-300x180.png\",\"datePublished\":\"2020-02-18T16:43:06+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/7136d19c21b7ceb785a66b030a9cb14f\"},\"description\":\"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Imagen1-300x180.png\",\"contentUrl\":\"https:\\\/\\\/www.ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Imagen1-300x180.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/tension-de-tesoreria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tensi\u00f3n de tesorer\u00eda.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/\",\"name\":\"Ambit Assessor\",\"description\":\"En \u00c0mbit Assessor, SL contamos con m\u00e1s de 30 a\u00f1os dedicados asesor\u00eda fiscal, contable y laboral de la Pyme.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/7136d19c21b7ceb785a66b030a9cb14f\",\"name\":\"Pau Riera Rey\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g\",\"caption\":\"Pau Riera Rey\"},\"description\":\"Licenciado en Ciencias Econ\u00f3micas por la Universidad de Barcelona, es tambi\u00e9n Actuario de Seguros, Agente de la Propiedad Inmobiliaria y Corredor de Seguros. Complet\u00f3 su formaci\u00f3n con cursos en fiscalidad, valoraci\u00f3n de empresas y credit management impartidos por el Colegio de Economistas de Catalunya y el Centro de Estudios Financieros (CEF). En el a\u00f1o 2000, se convirti\u00f3 en socio director de la empresa y desde 2011 es tambi\u00e9n responsable del \u00c1rea Financiera. Durante cinco a\u00f1os, siendo ya miembro del equipo directivo de \u00c0mbit Assessor, ocup\u00f3 tambi\u00e9n la subdirecci\u00f3n general y direcci\u00f3n financiera de Alco Grupo Empresarial.\",\"sameAs\":[\"http:\\\/\\\/es.linkedin.com\\\/pub\\\/pau-riera-rey\\\/1b\\\/47\\\/32\\\/\",\"https:\\\/\\\/x.com\\\/paurierarey\"],\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/author\\\/pau-riera-rey\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor","description":"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/","og_locale":"es_ES","og_type":"article","og_title":"Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor","og_description":"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.","og_url":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/","og_site_name":"Ambit Assessor","article_published_time":"2020-02-18T16:43:06+00:00","og_image":[{"url":"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png","type":"","width":"","height":""}],"author":"Pau Riera Rey","twitter_card":"summary_large_image","twitter_creator":"@paurierarey","twitter_misc":{"Escrito por":"Pau Riera Rey","Tiempo de lectura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#article","isPartOf":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/"},"author":{"name":"Pau Riera Rey","@id":"https:\/\/mgiambit.com\/blog\/#\/schema\/person\/7136d19c21b7ceb785a66b030a9cb14f"},"headline":"Tensi\u00f3n de tesorer\u00eda.","datePublished":"2020-02-18T16:43:06+00:00","mainEntityOfPage":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/"},"wordCount":722,"commentCount":0,"image":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png","keywords":["cash flow","circulante","ebitda","empresa","financiaci\u00f3n","finanzas","tesorer\u00eda"],"articleSection":["Financiero"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/","url":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/","name":"Tensi\u00f3n de tesorer\u00eda. - Ambit Assessor","isPartOf":{"@id":"https:\/\/mgiambit.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#primaryimage"},"image":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png","datePublished":"2020-02-18T16:43:06+00:00","author":{"@id":"https:\/\/mgiambit.com\/blog\/#\/schema\/person\/7136d19c21b7ceb785a66b030a9cb14f"},"description":"Una buena manera de identificar la causa de las tensiones de tesorer\u00eda es analizar el Cash Flow o Flujo de Caja, un estado financiero.","breadcrumb":{"@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#primaryimage","url":"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png","contentUrl":"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/02\/Imagen1-300x180.png"},{"@type":"BreadcrumbList","@id":"https:\/\/mgiambit.com\/blog\/tension-de-tesoreria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/mgiambit.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Tensi\u00f3n de tesorer\u00eda."}]},{"@type":"WebSite","@id":"https:\/\/mgiambit.com\/blog\/#website","url":"https:\/\/mgiambit.com\/blog\/","name":"Ambit Assessor","description":"En \u00c0mbit Assessor, SL contamos con m\u00e1s de 30 a\u00f1os dedicados asesor\u00eda fiscal, contable y laboral de la Pyme.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mgiambit.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/mgiambit.com\/blog\/#\/schema\/person\/7136d19c21b7ceb785a66b030a9cb14f","name":"Pau Riera Rey","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/57b5a7ff819d4692491fa8277380472b909ca1444f600e68a53398738676a16a?s=96&d=mm&r=g","caption":"Pau Riera Rey"},"description":"Licenciado en Ciencias Econ\u00f3micas por la Universidad de Barcelona, es tambi\u00e9n Actuario de Seguros, Agente de la Propiedad Inmobiliaria y Corredor de Seguros. Complet\u00f3 su formaci\u00f3n con cursos en fiscalidad, valoraci\u00f3n de empresas y credit management impartidos por el Colegio de Economistas de Catalunya y el Centro de Estudios Financieros (CEF). En el a\u00f1o 2000, se convirti\u00f3 en socio director de la empresa y desde 2011 es tambi\u00e9n responsable del \u00c1rea Financiera. Durante cinco a\u00f1os, siendo ya miembro del equipo directivo de \u00c0mbit Assessor, ocup\u00f3 tambi\u00e9n la subdirecci\u00f3n general y direcci\u00f3n financiera de Alco Grupo Empresarial.","sameAs":["http:\/\/es.linkedin.com\/pub\/pau-riera-rey\/1b\/47\/32\/","https:\/\/x.com\/paurierarey"],"url":"https:\/\/mgiambit.com\/blog\/author\/pau-riera-rey\/"}]}},"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8r2FF-1dg","jetpack-related-posts":[{"id":17643,"url":"https:\/\/mgiambit.com\/blog\/cierre-mensual-nominas-empresas-grandes-barcelona\/","url_meta":{"origin":4666,"position":0},"title":"Cierre mensual de n\u00f3minas en empresas grandes en Barcelona","author":"MGI \u00c0mbit","date":"14 septiembre, 2026","format":false,"excerpt":"Descubre c\u00f3mo organizar el proceso de payroll mensual en empresas con cientos de trabajadores. Gu\u00eda experta de MGI \u00c0mbit, asesor\u00eda laboral en Barcelona.","rel":"","context":"En \u00abLaboral\u00bb","block_context":{"text":"Laboral","link":"https:\/\/mgiambit.com\/blog\/category\/laboral\/"},"img":{"alt_text":"Equipo de MGI \u00c0mbit gestionando el cierre mensual de n\u00f3minas ante m\u00faltiples pantallas en oficina de Barcelona","src":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789379337941.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789379337941.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789379337941.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789379337941.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789379337941.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":17662,"url":"https:\/\/mgiambit.com\/blog\/despedir-trabajador-baja-barcelona\/","url_meta":{"origin":4666,"position":1},"title":"\u00bfPuedo despedir a un trabajador de baja en Barcelona?","author":"MGI \u00c0mbit","date":"20 septiembre, 2026","format":false,"excerpt":"\u00bfEs legal despedir a un trabajador con incapacidad temporal en Barcelona? Descubre qu\u00e9 dice la ley, los riesgos y c\u00f3mo actuar correctamente. Consulta a MGI \u00c0mbit.","rel":"","context":"En \u00abLaboral\u00bb","block_context":{"text":"Laboral","link":"https:\/\/mgiambit.com\/blog\/category\/laboral\/"},"img":{"alt_text":"Abogada de MGI \u00c0mbit explicando a empresario si puede despedir a trabajador en baja por incapacidad temporal en Barcelona","src":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789923896831.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789923896831.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789923896831.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789923896831.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789923896831.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":17652,"url":"https:\/\/mgiambit.com\/blog\/auditoria-laboral-antes-comprar-empresa-barcelona\/","url_meta":{"origin":4666,"position":2},"title":"Due diligence laboral al comprar una empresa en Barcelona","author":"MGI \u00c0mbit","date":"20 septiembre, 2026","format":false,"excerpt":"Descubre c\u00f3mo realizar una auditor\u00eda laboral antes de adquirir una empresa en Barcelona: contratos, pasivos, riesgos y claves para una compraventa segura.","rel":"","context":"En \u00ab\u00c0mbit Assessor\u00bb","block_context":{"text":"\u00c0mbit Assessor","link":"https:\/\/mgiambit.com\/blog\/category\/sin-categoria\/"},"img":{"alt_text":"Especialistas de MGI \u00c0mbit revisando documentaci\u00f3n en una due diligence laboral previa a la compra de una empresa en Barcelona","src":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789901685937.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789901685937.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789901685937.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789901685937.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789901685937.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":17658,"url":"https:\/\/mgiambit.com\/blog\/almacen-en-espana-establecimiento-permanente\/","url_meta":{"origin":4666,"position":3},"title":"Almac\u00e9n en Espa\u00f1a y establecimiento permanente","author":"MGI \u00c0mbit","date":"20 septiembre, 2026","format":false,"excerpt":"\u00bfTener un almac\u00e9n en Espa\u00f1a genera un establecimiento permanente? Descubre las obligaciones fiscales y c\u00f3mo gestionarlas con MGI \u00c0mbit.","rel":"","context":"En \u00abFiscal\u00bb","block_context":{"text":"Fiscal","link":"https:\/\/mgiambit.com\/blog\/category\/fiscal\/"},"img":{"alt_text":"Almac\u00e9n log\u00edstico en Espa\u00f1a con estanter\u00edas industriales y carretilla BT Reflex, escenario clave para analizar el establecimiento permanente seg\u00fan MGI \u00c0mbit","src":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789903117092.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789903117092.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789903117092.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789903117092.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mgiambit.com\/blog\/wp-content\/uploads\/2026\/09\/featured-image-1789903117092.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/posts\/4666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/comments?post=4666"}],"version-history":[{"count":7,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/posts\/4666\/revisions"}],"predecessor-version":[{"id":4678,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/posts\/4666\/revisions\/4678"}],"wp:attachment":[{"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/media?parent=4666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/categories?post=4666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mgiambit.com\/blog\/wp-json\/wp\/v2\/tags?post=4666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}