{"id":23438,"date":"2025-01-24T11:52:30","date_gmt":"2025-01-24T11:52:30","guid":{"rendered":"https:\/\/abexis.es\/index.php\/product\/iniciacion-al-analisis-financiero-de-la-empresa\/"},"modified":"2025-06-16T12:08:06","modified_gmt":"2025-06-16T12:08:06","slug":"iniciacion-al-analisis-financiero-de-la-empresa","status":"publish","type":"product","link":"https:\/\/abexis.es\/index.php\/product\/iniciacion-al-analisis-financiero-de-la-empresa\/","title":{"rendered":"INICIACI\u00d3N AL AN\u00c1LISIS FINANCIERO DE LA EMPRESA"},"content":{"rendered":"<p>1. La estructura econ\u00f3mica financiera de la empresa<br \/>\n 1.1. Introducci\u00f3n<br \/>\n 1.2. La funci\u00f3n financiera. Primera aproximaci\u00f3n<br \/>\n 1.3. Definici\u00f3n y tareas de la funci\u00f3n financiera<br \/>\n 1.4. La estructura econ\u00f3mico-financiera de la empresa<br \/>\n 1.5. La estructura financiera<br \/>\n 1.6. La estructura econ\u00f3mica<br \/>\n 1.7. La planificaci\u00f3n financiera <\/p>\n<p> 2. Equilibrio entre inversi\u00f3n y financiaci\u00f3n<br \/>\n 2.1. Introducci\u00f3n<br \/>\n 2.2. Reglas de equilibrio<br \/>\n 2.2.1. Regla 1: No ha de financiarse un activo con un pasivo de menor duraci\u00f3n<br \/>\n 2.2.2. Regla 2: Parte del activo corriente debe financiarse con capitales permanentes<br \/>\n 2.2.3. Regla 3: Normalmente los prestamistas de fondos se caracterizan por ser adversos al riesgo y por tener preferencia por la liquidez<br \/>\n 2.3. Recomendaciones<br \/>\n 2.4. Herramientas de an\u00e1lisis financiero<br \/>\n 2.5. El Estado de Origen y Aplicaci\u00f3n de Fondos<br \/>\n 2.6. Ejemplo del Estado de Origen y Aplicaci\u00f3n de Fondos <\/p>\n<p> 3. Los ratios econ\u00f3micos y financieros<br \/>\n 3.1. Introducci\u00f3n. Definici\u00f3n y tipos de ratios<br \/>\n 3.2. Repaso de contabilidad<br \/>\n 3.2.1. Componentes del Balance de Situaci\u00f3n<br \/>\n 3.3. Ratios de Liquidez<br \/>\n 3.4. Ratios de solvencia (o de apalancamiento)<br \/>\n 3.5. Ratios de eficiencia<br \/>\n 3.6. An\u00e1lisis de la rentabilidad de la empresa<br \/>\n 3.6.1. A) Rentabilidad econ\u00f3mica<br \/>\n 3.6.2. B) Rentabilidad financiera<br \/>\n 3.6.3. C) Rentabilidad por dividendo<br \/>\n 3.7. Cuadro de Ratios<br \/>\n 3.8. Ejercicio sobre ratios<\/p>\n<p> 4. El per\u00edodo medio de maduraci\u00f3n<br \/>\n 4.1. Introducci\u00f3n<br \/>\n 4.2. El per\u00edodo medio de maduraci\u00f3n econ\u00f3mico (PMME)<br \/>\n 4.2.1. Subper\u00edodo de aprovisionamiento (m1)<br \/>\n 4.2.2. Subper\u00edodo de fabricaci\u00f3n (m2)<br \/>\n 4.2.3. Subper\u00edodo de almacenamiento y venta (m3)<br \/>\n 4.2.4. Subper\u00edodo de cobro (m4)<br \/>\n 4.2.5. El PMME<br \/>\n 4.3. El per\u00edodo medio de maduraci\u00f3n financiero (PMMF)<br \/>\n 4.4. Ejemplo pr\u00e1ctico <\/p>\n<p> 5. El fondo de rotaci\u00f3n o fondo de maniobra<br \/>\n 5.1. Introducci\u00f3n<br \/>\n 5.2. El Fondo de Rotaci\u00f3n (FR)<br \/>\n 5.3. C\u00e1lculo del FR<br \/>\n 5.4. Distintas posiciones del FR<br \/>\n 5.5. Importancia del FR<br \/>\n 5.6. Planificaci\u00f3n del FR<br \/>\n 5.6.1. A) Comparaci\u00f3n interempresas<br \/>\n 5.6.2. B) Funci\u00f3n de las ventas<br \/>\n 5.6.3. C) Funci\u00f3n de las masas patrimoniales<br \/>\n 5.7. Ejemplo pr\u00e1ctico<\/p>\n<p> 6. La cuenta de resultados y su an\u00e1lisis<br \/>\n 6.1. Concepto de resultado<br \/>\n 6.2. Otra forma de ver la cuenta de resultados<br \/>\n 6.3. C\u00e1lculo de algunos gastos<br \/>\n 6.3.1. A) El coste de materiales<br \/>\n 6.3.2. B) La amortizaci\u00f3n<br \/>\n 6.4. Tipos de resultados<br \/>\n 6.4.1. El Resultado de Explotaci\u00f3n<br \/>\n 6.4.2. El Resultado Financiero<br \/>\n 6.5. An\u00e1lisis del resultado<br \/>\n 6.6. C\u00e1lculo de porcentajes<br \/>\n 6.7. Tasa de expansi\u00f3n de las ventas<br \/>\n 6.8. Destino de cada 100 unidades monetarias vendidas<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8211; Formar a toda aquella persona relacionada con la funci\u00f3n financiera en los conceptos econ\u00f3micos-financieros.<br \/>\n &#8211; Proporcionar las herramientas necesarias para la interpretaci\u00f3n de los estados financieros, as\u00ed como la ayuda necesaria para la toma de decisiones.<\/p>\n","protected":false},"featured_media":23320,"template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":""},"product_brand":[],"product_cat":[34],"product_tag":[],"class_list":["post-23438","product","type-product","status-publish","has-post-thumbnail","product_cat-administracion-y-gestion","first","instock","virtual","taxable","purchasable","product-type-simple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INICIACI\u00d3N AL AN\u00c1LISIS FINANCIERO DE LA 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