{"id":128542,"date":"2023-02-02T08:53:03","date_gmt":"2023-02-02T08:53:03","guid":{"rendered":"https:\/\/raed.academy\/?p=128542"},"modified":"2023-02-06T10:57:08","modified_gmt":"2023-02-06T10:57:08","slug":"el-consell-dadministracio-i-el-fons-de-comerc-intern","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/el-consell-dadministracio-i-el-fons-de-comerc-intern\/","title":{"rendered":"El consell d&#8217;administraci\u00f3 i el fons de comer\u00e7 intern"},"content":{"rendered":"<div id=\"attachment_42967\" style=\"width: 210px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-42967\" class=\"wp-image-42967\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/Agust\u00edn-Moreno.jpg\" sizes=\"(max-width: 200px) 100vw, 200px\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/Agust\u00edn-Moreno.jpg 370w, https:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/Agust\u00edn-Moreno-150x150.jpg 150w\" alt=\"Dr. Agust\u00edn Moreno Ruz\" width=\"200\" height=\"200\" aria-describedby=\"caption-attachment-42967\" \/><p id=\"caption-attachment-42967\" class=\"wp-caption-text\">Dr. Agust\u00edn Moreno<\/p><\/div>\n<p><strong>Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d&#8217;Economia i Empresa de la <strong>Universitat de Barcelona<\/strong> i col\u00b7laborador habitual de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), ha publicat a l&#8217;\u00faltim n\u00famero de la <strong>&#8220;Revista T\u00e9cnica Contable y Financera&#8221;<\/strong>, el 59, corresponent al mes de gener de 2023, l&#8217;article <strong>&#8220;El fondo de comercio interno como un cuadro de mando del consejo de administraci\u00f3n&#8221;<\/strong>, emmarcat a la secci\u00f3 de <strong>&#8220;Gesti\u00f3n de empresas&#8221;<\/strong>, on aborda la necessitat que els \u00f2rgans rectors de les empreses vagin m\u00e9s enll\u00e0 del balan\u00e7 a l&#8217;hora d&#8217;avaluar i prendre decisions estrat\u00e8giques, analitzant un sistema de quantificaci\u00f3 del fons de comer\u00e7 generat internament tant positiu com negatiu i la seva evoluci\u00f3 com un dels seus punts de partida.<\/p>\n<p>&#8220;El consell d&#8217;administraci\u00f3 i els consellers tenen una visi\u00f3 a priori de l&#8217;empresa segons la informaci\u00f3 que se&#8217;ls subministra en aquests consells a fi de revisi\u00f3. Miren l&#8217;empresa amb els ulls adequats a la circumst\u00e0ncia que es presenta, per\u00f2 potser no veuen la seva realitat. Si al consell es presentessin propostes d&#8217;aprovaci\u00f3 de pressupostos, expansi\u00f3 per nous mercats, entre d&#8217;altres, la visi\u00f3 del conseller seria una altra i adequada a aquest horitz\u00f3, i diferent de l&#8217;anterior, i si al conseller se li present\u00e9s una informaci\u00f3 de l&#8217;empresa orientada quantitativament a valorar el funcionament intern, a fer visible amb n\u00fameros all\u00f2 que inicialment nom\u00e9s arriba a expressar-se amb adjectius, serien altres els ulls amb qu\u00e8 es miraria i veuria l&#8217;empresa&#8221;, inicia l&#8217;expert la seva argumentaci\u00f3.<\/p>\n<p>Per a <strong>Moreno Ruz<\/strong>, els consells d&#8217;administraci\u00f3 haurien de redefinir quines s\u00f3n les seves funcions a les seves cadenes de comunicaci\u00f3 interna i actuar amb informaci\u00f3 i uniformitat en la presa de decisions, m\u00e9s enll\u00e0 de les comissions en qu\u00e8 es divideixi el seu treball i en la qualitat dels seus membres. &#8220;Tot el consell d&#8217;administraci\u00f3 ha de funcionar com una unitat decis\u00f2ria en l&#8217;\u00e0mbit que li correspon, establint comit\u00e8s a aquest efecte, i \u00e9s com \u00e9s la baula privilegiada i imprescindible, entre l&#8217;accionariat i els diversos directors establerts segons l&#8217;organigrama executiu&#8221;, assenyala.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-128731\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2023\/02\/fondo-de-comercio-economia-dst.webp\" sizes=\"(max-width: 600px) 100vw, 600px\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2023\/02\/fondo-de-comercio-economia-dst.webp 600w, https:\/\/raed.academy\/wp-content\/uploads\/2023\/02\/fondo-de-comercio-economia-dst-440x264.webp 440w\" alt=\"\" width=\"600\" height=\"360\" \/>Quant a la informaci\u00f3 del fons de comer\u00e7 intern, <strong>Moreno Ruz<\/strong> proposa aprofitar les sinergies entre diverses mat\u00e8ries informatives al si de l&#8217;empresa, com s\u00f3n la comptabilitat financera, la comptabilitat de costos, l&#8217;organitzaci\u00f3 i la gesti\u00f3 de Recursos Humans com a combinaci\u00f3 en el tractament de les dades convertibles en informaci\u00f3 \u00fatil per a la gesti\u00f3. &#8220;No s&#8217;ha de perdre de vista la import\u00e0ncia que t\u00e9 en la gesti\u00f3 de l&#8217;empresa el funcionament intern documentat, i abans de plantejar cap canvi, hem de mostrar que coneixem el que es pret\u00e9n modificar i una guia excel\u00b7lent \u00e9s implementar la sistem\u00e0tica de valoraci\u00f3 del fons de comer\u00e7 intern, auditable&#8221;, conclou.<\/p>\n<p>Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la <strong>Universitat Rey Juan Carlos I<\/strong>, <strong>Moreno Ruz<\/strong> ha estudiat espec\u00edficament el valor comptable del fons de comer\u00e7 intern atenent les exig\u00e8ncies dels mercats i inversors, per\u00f2 tamb\u00e9 el funcionament correcte de l&#8217;empresa. I advoca per adaptar la comptabilitat als requisits del mercat i ampliar el seu camp de recerca, indagar en la gesti\u00f3 de l&#8217;empresa des de tot punt de vista &#8220;per observar les necessitats a cobrir i la resposta comptable adequada, sigui com a comptabilitat, sigui reescrita amb el sobrenom de comptabilitat per a la gesti\u00f3, sigui entesa com a comptabilitat anal\u00edtica. Aprofundint en el dia a dia empresarial la comptabilitat ha d&#8217;entendre&#8217;s \u00e0mpliament en les diferents presentacions o motius d&#8217;estudi&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agust\u00edn Moreno Ruz aborda la necessitat que els \u00f2rgans rectors de les empreses vagin m\u00e9s enll\u00e0 del balan\u00e7 a l&#8217;hora d&#8217;avaluar i prendre decisions estrat\u00e8giques, a l&#8217;article &#8220;El fondo de comercio interno como un cuadro de mando del consejo de administraci\u00f3n&#8221;<\/p>\n","protected":false},"author":12,"featured_media":128732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-128542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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