{"id":158846,"date":"2025-01-31T14:13:46","date_gmt":"2025-01-31T14:13:46","guid":{"rendered":"https:\/\/raed.academy\/?p=158846"},"modified":"2025-01-31T14:13:46","modified_gmt":"2025-01-31T14:13:46","slug":"el-fons-de-comerc-intern-i-el-valor-real-de-lempresa","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/el-fons-de-comerc-intern-i-el-valor-real-de-lempresa\/","title":{"rendered":"El fons de comer\u00e7 intern i el valor real de l&#8217;empresa"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-128728\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2023\/02\/fondo-de-comercio-economia-carrusel.webp\" alt=\"\" width=\"1500\" height=\"516\" \/><\/p>\n<p><a href=\"https:\/\/raed.academy\/ca\/academics\/dra-pilar-bayer-isant\/\" target=\"_blank\" rel=\"noopener\"><em><strong>Pilar Bayer<\/strong><\/em><\/a>, catedr\u00e0tica em\u00e8rita de la <strong>Universitat de Barcelona<\/strong>, \u200b\u200bfundadora del <strong>Seminari de Teoria de Nombres de Barcelona<\/strong>, \u200b\u200bmembre de la <strong>Junta de Govern<\/strong> de la <strong>Societat Catalana de Matem\u00e0tiques<\/strong> i acad\u00e8mica de n\u00famero i vicepresidenta de la Secci\u00f3 de Ci\u00e8ncies Experimentals de la <strong>Reial Acad\u00e8mia Europea de Doctors<\/strong> (RAED), i <strong>Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d&#8217;Economia i Empresa de la Universitat de Barcelona i col\u00b7laborador habitual de la RAED, han publicat a la revista<strong> &#8220;Research in Mathematics&#8221;<\/strong> l&#8217;article <strong>&#8220;Quantifying internally generated goodwill: Revealing company value&#8221;<\/strong>, en qu\u00e8 analitzen el valor comptable del fons de comer\u00e7 intern. L&#8217;estudi, publicat en l\u00ednia el desembre passat, correspondr\u00e0 al volum 12, n\u00famero 1, de la revista en la seva edici\u00f3 convencional en format paper, que apareixer\u00e0 aquest 2025.<\/p>\n<div id=\"attachment_94718\" style=\"width: 185px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-94718\" class=\"wp-image-94718\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/10\/Pilar-Bayer.jpg\" alt=\"Pilar Bayer\" width=\"175\" height=\"263\" aria-describedby=\"caption-attachment-94718\" \/><p id=\"caption-attachment-94718\" class=\"wp-caption-text\">Dra. Pilar Bayer<\/p><\/div>\n<p>En la introducci\u00f3 del seu estudi, els seus dos autors assenyalen que el seu objectiu \u00e9s millorar la comprensi\u00f3 i quantificaci\u00f3 del fons de comer\u00e7 generat internament a les empreses. &#8220;Si b\u00e9 el fons de comer\u00e7 intern \u00e9s un tema ben estudiat, nosaltres aportem una perspectiva nova en centrar-nos en els actius intangibles que sorgeixen dels recursos interns d&#8217;una empresa. El nostre estudi no nom\u00e9s emfatitza la import\u00e0ncia de la gesti\u00f3 de l&#8217;acompliment a l&#8217;hora d&#8217;avaluar el fons de comer\u00e7, sin\u00f3 que tamb\u00e9 proporciona un marc objectiu per quantificar les activitats al llarg del temps. Aquesta estructura pot ser una eina valuosa en futures valoracions del fons de comer\u00e7 generat internament d&#8217;una empresa, millorant la precisi\u00f3 i la fiabilitat de les avaluacions esmentades. En subratllar la import\u00e0ncia de la gesti\u00f3 de l&#8217;exercici a l&#8217;hora de determinar el fons de comer\u00e7, la nostra recerca amplia la comprensi\u00f3 de l&#8217;impacte dels actius intangibles en el valor general d&#8217;una empresa&#8221;, expliquen Bayer i Moreno Ruz.<\/p>\n<p>Els experts desenvolupen un algorisme de programaci\u00f3 din\u00e0mica per avaluar el fons de comer\u00e7 intern i fer aix\u00ed una avaluaci\u00f3 m\u00e9s precisa i completa del valor real d&#8217;una empresa, a m\u00e9s d&#8217;oferir un nou mecanisme per a la transpar\u00e8ncia financera i la gesti\u00f3 efica\u00e7 de l&#8217;empresa. &#8220;La nostra proposta consisteix a implementar un informe financer integrat que combini de manera harmoniosa l&#8217;estat financer convencional amb el fons de comer\u00e7 intern no comptable. Aquesta integraci\u00f3 t\u00e9 com a objectiu proporcionar una visi\u00f3 integral i hol\u00edstica de la posici\u00f3 financera d&#8217;una empresa, incorporant-hi tant els aspectes tangibles com intangibles del seu valor. En recon\u00e8ixer la import\u00e0ncia del fons de comer\u00e7 intern i incorporar-lo als informes financers, podem millorar la precisi\u00f3 i la transpar\u00e8ncia de la informaci\u00f3 financera, cosa que permet a les parts interessades prendre decisions ben informades&#8221;, conclouen Bayer i Moreno Ruz.<\/p>\n<div id=\"attachment_158819\" style=\"width: 235px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-158819\" class=\"wp-image-158819 size-full\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2025\/01\/Agustin-Moreno-Ruz.webp\" sizes=\"(max-width: 225px) 100vw, 225px\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2025\/01\/Agustin-Moreno-Ruz.webp 225w, https:\/\/raed.academy\/wp-content\/uploads\/2025\/01\/Agustin-Moreno-Ruz-150x150.webp 150w\" alt=\"Agust\u00edn Moreno Ruz\" width=\"225\" height=\"225\" aria-describedby=\"caption-attachment-158819\" \/><p id=\"caption-attachment-158819\" class=\"wp-caption-text\">Dr. Agust\u00edn Moreno Ruz<\/p><\/div>\n<p>Reconeguda al desembre amb la <strong>Creu de Sant Jordi<\/strong>, la m\u00e0xima distinci\u00f3 que atorga la<strong> Generalitat de Catalunya<\/strong>, Bayer ha contribu\u00eft de manera crucial al desenvolupament de la teoria de nombres a la matem\u00e0tica espanyola. Va realitzar la seva tesi doctoral sobre aritm\u00e8tica de cossos de nombres, que va defensar el 1975, i es va convertir aix\u00ed en la segona dona a obtenir un doctorat en matem\u00e0tiques per la Universitat de Barcelona. Va treballar quatre anys com a postdoctorada a la <strong>Universitat de Ratisbona<\/strong> (Alemanya), ha publicat 30 articles de recerca en revistes del m\u00e9s alt nivell (<strong>&#8220;Inventions Math.&#8221;<\/strong>, <strong>&#8220;J. Reine Angew Math.&#8221;<\/strong> o <strong>&#8220;Math. Ann.&#8221;<\/strong>) i \u00e9s autora o editora de 19 llibres, aix\u00ed com de diversos treballs de divulgaci\u00f3. Bayer \u00e9s aix\u00ed mateix acad\u00e8mica numer\u00e0ria de la <strong>Reial Acad\u00e8mia de Ci\u00e8ncies i Arts de Barcelona<\/strong> i de la <strong>Reial Acad\u00e8mia de Ci\u00e8ncies Exactes, F\u00edsiques i Naturals<\/strong> i ha obtingut la <strong>Medalla Narc\u00eds Monturiol<\/strong> al m\u00e8rit cient\u00edfic i tecnol\u00f2gic, entre d&#8217;altres.<\/p>\n<p>Per la seva banda, Moreno Ruz \u00e9s una figura acad\u00e8mica de refer\u00e8ncia pels seus estudis del 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. Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la <strong>Universitat Rey Juan Carlos I<\/strong>, 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 per observar les necessitats a cobrir i la resposta comptable adequada.<\/p>\n<h2><a href=\"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/27684830.2024.2435502\" target=\"_blank\" rel=\"noopener\">Llegiu l&#8217;article<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Pilar Bayer i Agust\u00edn Moreno publiquen l&#8217;article &#8220;Quantifying internally generated goodwill: Revealing company value&#8221;, on analitzen el valor comptable del fons de comer\u00e7 intern, i miren de millorar-ne la comprensi\u00f3 i la quantificaci\u00f3<\/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":[233,301],"tags":[],"class_list":["post-158846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","category-matematiques","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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