{"id":472,"date":"2014-04-25T09:21:11","date_gmt":"2014-04-25T09:21:11","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=472"},"modified":"2014-04-25T09:23:50","modified_gmt":"2014-04-25T09:23:50","slug":"cuenta-de-resultados","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/cuenta-de-resultados\/","title":{"rendered":"Cuenta de Resultados"},"content":{"rendered":"

\"Fotolia_6070572_M\"<\/a>Todos sabemos que es una cuenta de explotaci\u00f3n, de resultados, o de p\u00e9rdidas y ganancias, y en nuestra actividad empresarial la vemos mensualmente, trimestralmente o anualmente, cosas de la contabilidad obligatoria.<\/p>\n

Pero existe una gran cantidad de empresas, peque\u00f1as y no tan peque\u00f1as, que se gestionan por la caja (eso se resume en una frase: \u201csi cuando llega el trimestre no puedo pagar el IVA es que las cosas me van mal\u201d), que no ven nunca la cuenta de explotaci\u00f3n o que cuando la ven es muy tarde (en junio la del a\u00f1o anterior) y adem\u00e1s casi siempre les dice mentiras, porque el corte de operaciones no es limpio, o porque no saben que hay en el almac\u00e9n.<\/p>\n

La consecuencia de un mal registro de los hechos econ\u00f3micos es un mal an\u00e1lisis y, de ah\u00ed,decisiones incorrectas, que pueden llevar, por ejemplo, a potenciar actividades o clientes deficitarios, solo por su volumen de facturaci\u00f3n.<\/p>\n

Una empresa la puedo dividir en tantas partes como quiera (por l\u00edneas de negocio, \u00e1reas geogr\u00e1ficas, familias de art\u00edculos, canales de distribuci\u00f3n, etc., los llamamos centros de coste), y unas suman y otras restan, es muy importante conocerlas de manera objetiva, sin enga\u00f1arnos.<\/p>\n

Yo me reconozco un defecto profesional, cuando entro en un local (restaurante, tienda de moda, centro comercial, almac\u00e9n, garden, etc) inevitablemente me fijo, y casi siempre por este orden, en la calidad del espacio y del escaparate, la atenci\u00f3n que recibo del personal, el n\u00famero de trabajadores, la cantidad de clientes que hay en ese momento. Enseguida veo el nivel de precios, la calidad del producto (encuentro r\u00e1pidamente la relaci\u00f3n). Hay much\u00edsimos indicadores del resultado. Y al final construyo una cuenta de explotaci\u00f3n y decido si es un negocio que vale la pena o si, por el contrario, no lo encontrar\u00e9 abierto en poco tiempo.<\/p>\n

Me consta que este ejercicio lo hacen tambi\u00e9n muchos empresarios, \u00bfPor qu\u00e9 vemos tan f\u00e1cilmente el resultado de los dem\u00e1s y nos cuesta tanto ver el nuestro?<\/p>\n

\"control-gestion\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Todos sabemos que es una cuenta de explotaci\u00f3n, de resultados, o de p\u00e9rdidas y ganancias, y en nuestra actividad empresarial la vemos mensualmente, trimestralmente o anualmente, cosas de la contabilidad obligatoria. Pero existe una gran cantidad de empresas, peque\u00f1as y no tan peque\u00f1as, que se gestionan por la caja (eso se resume en una frase: […]<\/p>\n","protected":false},"author":1,"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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,2],"tags":[],"class_list":["post-472","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"\nCuenta de Resultados - Ambit Assessor<\/title>\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\/cuenta-de-resultados\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cuenta de Resultados - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Todos sabemos que es una cuenta de explotaci\u00f3n, de resultados, o de p\u00e9rdidas y ganancias, y en nuestra actividad empresarial la vemos mensualmente, trimestralmente o anualmente, cosas de la contabilidad obligatoria. 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