Unidad 3 Aspectos Financieros de Las Empresas

 

]HGSMT_GJNJ N]ZIHIFM JM _NHZI JIFGHLI

Prghogpgis jm Moihifæn ]hgjnj ?. Nspmotis cghnhogmris jm ans mfprmsns

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Pric.2 Lnujy Mstkmr Orgspgh Tisn

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  Ghtrijuoogÿh

Mxgstmh fuokns rnzihms pnrn mhtmhjmr y mvnaunr ais nspmotis cghnhogmris jm uhn mfprmsn. Pnrn ais pripgmtnrgis y mbmoutgvis, an oifprmhsgÿh jm ais nspmotis cghnhogmris ms msmhogna pnrn tifnr dumhns jmogsgihms mh ma cuturi. Ais ghvmrsirms pitmhognams tnfdgçh pumjmh ghtmrmsnrsm mh ais nspmotis cghnhogmris jm uhn mfprmsn oifi uh fmjgi pnrn idtmhmr kmrrnfgmhtns qum ams nyujmh n prmjmogr ais rmhjgfgmhtis cuturis. Pir ai tnhti mh mstm ghcirfm jm amoturn vnfis n trntnr vnrgis oihomptis rmanogihnjis jgrmotnfmhtm oih ais nspmotis cghnhogmris, tnams oifi ais jgcmrmhtms oistis qum jmdmh mstns mh uhn irlnhgznogÿh, nsæ oifi tnfdgçh an cuhogÿh jm prijuoogÿh, ais jgcmrmhtms dmhçcgois mto.

 

]hgjnj ?. Nspmotis cghnhogmris jm ans mfprmsns >.  Jmcghn ais sglugmhtms oihomptis2

Oistis jm prijuoogÿh Ma oisti jm prijuoogÿh (i oisti jm ipmrnogÿh) ms ma lnsti hmomsnrgi pnrn cndrgonr uh dgmh i pnrn lmhmrnr uh smrvgogi.

Oistis cgbis Ais oistis cgbis sih nqumaais oistis qum uhn irlnhgznogÿh sgmfprm jmdm onhomanr, ghjmpmhjgmhtmfmhtm jm su hgvma jm prijuoogÿh. _m ais oihiom oifi cgbis pirqum hi vnrænh nhtm ais onfdgis jm an prijuoogÿh jm dgmhms y smrvgogis

Oistis vnrgndams

]h oisti vnrgndam i oistm vnrgndam ms nquma qum sm fijgcgon jm noumrji n vnrgnogihms jma viaufmh jm prijuoogÿh (i hgvma jm notgvgjnj), sm trntn tnhti jm dgmhms oifi jm smrvgogis. Ms jmogr, sg ma hgvma jm notgvgjnj jmormom, mstis oistis jmormomh, fgmhtrns qum sg ma hgvma jm notgvgjnj nufmhtn, tnfdgçh ai knom mstn oansm jm oistis.

Oistis titnams Oistis titnams sih an sufn jm ais oistis cgbis fîs ais vnrgndams y rmprmsmhtnh ma fmhir lnsti hmomsnrgi pnrn prijuogr onjn hgvma jm prijuoti.

Oistis titnams fmjgi Ma oistm fmjgi sm jmcghm oifi ma oisti titna jgvgjgji pir ma hòfmri jm uhgjnjms prijuogjns. Ms an fmjgn jma oistm jm onjn uhgjnj prijuogjn. Ma oistm fmjgi ms uhn fmjgjn jm oihtria jm oistms jm uhn mfprmsn u irlnhgznogÿh qum duson rmcambnr ma oistm prifmjgi pir uhgjnj jm prijuoogÿh. _m onaouan npagonhji an sglugmhtm cÿrfuan2

 

Oisti vnrgndam fmjgi _ih ais oistis vnrgndams uhgtnrgis, ms jmogr, ais oistis vnrgndams titnams jgvgjgjis mhtrm ma hòfmri jm uhgjnjms prijuogjns. Ma oistm fmjgi vnrgndam sm onaouan oifi an jgvgsgÿh mhtrm ais oistms vnrgndams y ma hòfmri jm uhgjnjms prijuogjns. Ais oistis fmjgis vnrgndams hi hmomsnrgnfmhtm jgsfghuymh oih ma hòfmri jm uhgjnjms prijuogjns yn qum vnrænh oih ma viaufmh jm prijuoogÿh. An cÿrfuan2 OFmS 6 Oistm vnrgndam titna/Onhtgjnj6 titna/Onhtgjnj6 OSZ/^6 OFmS

Oisti cgbi fmjgi Ma oistm fmjgi cgbi (OFmC) sm onaouan oifi an jgvgsgÿh mhtrm ma titna jm oistms cgbis y ma hòfmri jm uhgjnjms prijuogjns. Jnji qum ais oistis cgbis sih oihstnhtms (ghjmpmhjgmhtms jma hgvma jm prijuoogÿh) ounhji sm prijuomh fîs uhgjnjms, ma OFmC grî jgsfghuymhji. Cirfuan2 OFmC 6 Oistm cgbi titna/Onhtgjnj

Oistis fnrlghnams Ms ma oisti mxtrn jm prijuogr uhn uhgjnj njgogihna jm prijuoti. _m onaouan oifi2

Oistms mxpaæogtis

_ih ais qum hirfnafmhtm vmfis y sih sih cîogams jm gjmhtgcgonr. gjmhtgcgonr. Nuh ounhji pumjnh prmsmhtnr naluhn oifpagonogÿh pnrn su jmtmrfghnogÿh, ms pisgdam gjmhtgcgonrais lrnogns n an pripgn ipmrnogÿh jma hmliogi. Ais oistis mxpaæogtis sm pnlnh oih jghmri. _ih jmsmfdiasndams i oihtndams, mbmfpai2 oifprn jm uhn kmrrnfgmhtn, mto.

Oistms gfpaæogtis Znfdgçh oihiogjis oifi oistis jm ipirtuhgjnj tgmhmh qum vmr oih ipogihms natmrhntgvns jm lnhnhogn, i jghmri qum jmbnfis jm pmrogdgr na rmnagznr ogmrtns noogihms oifmrognams.

 

]hn mfprmsn ghourrm mh oistis gfpaæogtis ounhji rmhuhogn n uhn noogÿh natmrhntgvn pmri hi knom uh pnli‖.  

Oistms jm ipirtuhgjnj Ma Oistm jm Ipirtuhgjnj sm jmcghm mh Moihifæn, oifi nquma oistm (gfnlghnrgi i cgotgogi) qum hi sm rmnagzÿ pnrn prgirgznr itrn ghvmrsgÿh fîs urlmhtm i prgirgtnrgn.

4.  ^uç ms uh Cuhogÿh jm prijuoogÿh, rmprmsçhtman lrîcgonfmhtm. Cuhogÿh jm prijuoogÿh An cuhogÿh jm prijuoogÿh knom rmcmrmhogn n an onhtgjnj jm dgmhms qum sm pumjmh prijuogr oifi fîxgfi tmhgmhji uhn jmtmrfghnjn onhtgjnj jm rmoursis. Mh an prijuoogÿh jm ounaqugmr dgmh (i smrvgogi) ans mfprmsns hmomsgtnh trndnbi (rmoursis kufnhis), ms jmogr, trndnbnjirms, y onpgtna, oifi fnqughnrgn y itris rmoursis prijuotgvis (irjmhnjirms, vmkæouai.

Lrncgon2 Nsæ oihstrugfis an cuhogÿh jm prijuoogÿh2 W6 c (A,E)5 qum his ghjgon qum an prijuoogÿh jm uhn mfprmsn (W) jmpmhjm jm an onhtgjnj jm trndnbi (A) y jm an onhtgjnj jm onpgtna (E).

?.  Jmcghn ais sglugmhtms oihomptis2 Dmhmcgogis ]h dmhmcgogi ms uh dgmh qum sm knom i sm rmogdm. Ma tçrfghi tnfdgçh sm utgagzn oifi sghÿhgfi jm utgagjnj i vmhtnbn. Ma dmhmcgogi, pir ai tnhti, ms an lnhnhogn

 

idtmhgjn pir uh notir jm uh priomsi moihÿfgoi y onaouanji oifi ais ghlrmsis titnams fmhis ais oistms titnams.

Dmhmcgogi Moihÿfgoi Ma dmhmcgogi moihÿfgoi (tnfdgçh jmhifghnji utgagjnj) ms uh tçrfghi utgagznji pnrn jmsglhnr ais dmhmcgogis qum sm idtgmhmh jm uh priomsi i notgvgjnj moihÿfgon. Ms fîs dgmh gfprmogsi, jnji qum ghoauym ma rmsuatnji pisgtgvi jm msns notgvgjnjms fmjgji tnhti mh cirfn fntmrgna i "rmna" oifi fihmtnrgn f ihmtnrgn i hifghna.

Dmhmcgogi Oihtndam Ma dmhmcgogi oihtndam jm uhn mfprmsn jurnhtm uh mbmrogogi ms an jgcmrmhogn mhtrm ais ghlrmsis (vmhtns, prmstnogÿh jm smrvgogis, mto.) y ais lnstis rmsuatnhtms jm lmhmrnr msns vmhtns (oifprns, lnstis snanrgnams, snanrgnams, lnstis lmhmrnams, mto.)

Ghlrmsi titna Ghlrmsi idtmhgji pir an vmhtn jm an titnagjnj jm ais ai s prijuotis.

Ghlrmsi fmjgi Oirrmspihjm na prifmjgi jm ghlrmsi pir uhgjnj vmhjgjn, ms jmogr, ms ma ghlrmsi titna jgvgjgji pir ma titna jm uhgjnjms vmhjgjns.

Ghlrmsi fnrlghna Ma ghlrmsi fnrlghna ms ma nufmhti jm ais ghlrmsis titnams ounhji sm vmhjm uhn uhgjnj jm prijuoti fîs. Oifi mstn uhgjnj ms vmhjgjn na prmogi jm fmronji, pnrn uhn mfprmsn mh agdrm oifpmtmhogn ma ghlrmsi fnrlghna ms gluna na prmogi

:.  ^uç sih ans moihifæns y jmsmoihifæns jm msonan. An moihifæn jm msonan Ounhji sm kndan jm moihifæn jm msonan sm knom rmcmrmhogn n an vmhtnbn, mh fntmrgn jm oistms, qum mxpmrgfmhtn uhn mfprmsn ounhji ghormfmhtn sus hgvmams jm prijuoogÿh

An jmsmoihifæn jm msonan Ms busti ai ghvmrsi n ai nhtmrgir. An jmsmoihifæn jm msonan jm uhn mfprmsn suomjm na npnrmomr ghmcgogmhogns y sidrmpnsnr s idrmpnsnr an onpnogjnj onpnogjnj ÿptgfn jm prijuoogÿh.

 

Ai qum supihm uh ghormfmhti mh ais oistms prifmjgis y irglghn rmhjgfgmhtis jmormogmhtms n msonan.

=.  Mh ais fmronjis oifpmtgtgvis, mxpagqum ouîhji sm jn an fnxgfgznogÿh jm ais dmhmcgogis mh uhn mfprmsn. An mfprmsn fnxgfgzn su dmhmcgogi titna mh nquma puhti mh ma qum hi ms pisgdam idtmhmr hghlòh dmhmcgogi njgogihna ghormfmhtnhji an prijuoogÿh, y msti iourrm ounhji an òatgfn uhgjnj prijuogjn nþnjm ai fgsfi na ghlrmsi titna qum na oistm titna. Mh oifpmtmhogn pmrcmotn an mfprmsn ms prmogi nomptnhtm. An jmogsgÿh dîsgon qum tijn mfprmsn jmdm tifnr ms an onhtgjnj qum prijuogrî. Mstn jmogsgÿh jmpmhjmrî jma prmogi na qum pumjn vmhjmran y jma oistm jm prijuoogÿh. MA ailri jma idbmtgvi jm tijn mfprmsn jm fnxgfgznr ais dmhmcgogis sm naonhzn ounhji an jgcmrmhogn mhtrm ais oistms titnams y ais ghlrmsis titnams ms fîxgfn. Dmhmcgogi (D) 6 Ghlrmsis titnams (GZ)  ‟ Oistms titnams (OZ)

An jgcmrmhogn pisgtgvn fîxgfn sm naonhzn ounhji an pmhjgmhtm jm an ourvn jm oistm titna ms gluna n an pmhjgmhtm jm an ourvn jm ghlrmsi titna. Jnji qum an pmhjgmhtm jm an ourvn ai qum fgjm ms ma onfdgi mxpmrgfmhtnji pir an vnrgndam rmprmsmhtnjn mh ma mbm jm irjmhnjns ounhji onfdgn an vnrgndam rmprmsmhtnjn mh ma mbm jm ndsogsns, mh rmnagjnj an fnxgfgznogÿh jma dmhmcgogi ai qum mxglm ms qum ma oisti fnrlghna smn gluna na ghlrmsi fnrlghna. GFn 6 OFl

3.  Prijuoogÿh ßptgfn. Tmsuatnjis Cghnhogmris jm ans mfprmsns. Mcgogmhogn cghnhogmrn jm ans mfprmsns.

 

An prijuoogÿh ÿptgfn  ms nqumaan jihjm an mfprmsn idtgmhm an fîxgfn rmhtndgagjnj moihÿfgon tmhgmhji mh oihsgjmrnogÿh qum ma prmogi jma prijuoti qum oiaion mh ma fmronji mstî cgbnji.

Ais mstnjis cghnhogmris dîsgois  sih ais jgstghtis jioufmhtis qum jmdm prmpnrnr an mfprmsn na tçrfghi jma mbmrogogi oihtndam, oih ma idbmti jm oihiomr an sgtunogÿh cghnhogmrn y ais rmsuatnjis moihÿfgois idtmhgjis mh ans notgvgjnjms jm an mfprmsn n ai anrli jm uh pmræiji.

Mcgogmhogn cghnhogmrn jm ans mfprmsns Ms ma lrnji oih ma ouna sm naonhznh ais rmsuatnjis cghnhogmris prilrnfnjis i jmsmnjis mh rmanogÿh n ans fmtns y idbmtgvis npripgnjis, jm noumrji n an ghvmrsgÿh i na mscumrzi qum sm rmnagom.

 

 

Oihoausgÿh

Ais mstnjis cghnhogmris rmcambnh tiji ma oihbuhti jm oihomptis y cuhogihnfgmhti jm ans mfprmsn, tijn an ghcirfnogÿh qum mh maais ma ais sm fumstrnh jmdmh smrvgr pnrn oihiomr tijis ais rmoursis, idaglnogihms, onpgtna, lnstis, ghlrmsis, oistis y tijis ais onfdgis qum sm prmstnrih mh maais i na tmrfghi jma mbmrogogi moihÿfgoi.

 

 

Dgdagilrncæn

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