{"id":177276,"date":"2025-12-23T10:00:28","date_gmt":"2025-12-23T10:00:28","guid":{"rendered":"https:\/\/raed.academy\/?p=177276"},"modified":"2025-12-23T10:00:28","modified_gmt":"2025-12-23T10:00:28","slug":"la-trampa-del-pressupost","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/la-trampa-del-pressupost\/","title":{"rendered":"La trampa del pressupost"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-61149 size-full aligncenter\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/11\/Jaume-Llopis-1.jpg\" alt=\"Prof. Jaume Llopis\" width=\"350\" height=\"245\" aria-describedby=\"caption-attachment-61149\" \/><\/p>\n<p><a href=\"https:\/\/raed.academy\/ca\/academics\/dr-jaume-llopis-casellas\/\" target=\"_blank\" rel=\"noopener\"><em><strong>Jaume Llopis<\/strong><\/em><\/a>, professor em\u00e8rit d&#8217;<strong>IESE Business School<\/strong> i acad\u00e8mic numerari i vicepresident de la <strong>Junta de Govern<\/strong> de la <strong>Reial Acad\u00e8mia Europea de Doctors<\/strong> (RAED), comparteix amb la comunitat acad\u00e8mica l&#8217;article <strong>&#8220;La trampa del pressupost&#8221;<\/strong>, en el que aborda les limitacions que per a la gesti\u00f3 empresarial suposa el tr\u00e0mit anual de presentar els comptes anuals centrant els seus esfor\u00e7os a quadrar totes les partides i elaborar les projeccions del seg\u00fcent exercici, sovint deixant en segon pla, si no descuidant, el dia a dia. Llopis ha desenvolupat una llarga i exitosa traject\u00f2ria al m\u00f3n de la gesti\u00f3 empresarial en empreses com <strong>Moulinex<\/strong>, <strong>Nestl\u00e9<\/strong>, <strong>La Uni\u00f3n y el F\u00e9nix Espa\u00f1ol<\/strong> i <strong>Borges International Group<\/strong>. De la seva vasta traject\u00f2ria acad\u00e8mica, al seu magisteri a IESE se sumen els seus cursos com a professor convidat a les escoles de negocis <strong>IPADE<\/strong> (M\u00e8xic), <strong>AESE<\/strong> (Portugal), <strong>IDE<\/strong> (Equador), <strong>INCAE<\/strong> (Nicaragua), <strong>IEEM<\/strong> (Uruguai), <strong>MDE<\/strong> (Costa d&#8217;Ivori), l&#8217;<strong>Institut San Telmo<\/strong> de Sevilla, i <strong>EADA<\/strong>, a Barcelona. \u00c9s autor de llibres de refer\u00e8ncia a l&#8217;\u00e0mbit de la gesti\u00f3 empresarial.<\/p>\n<h2>La trampa del pressupost<\/h2>\n<p>En finalitzar l&#8217;any, la majoria de companyies treballen en el pressupost per al 2026, dedicant moltes reunions i hores de treball, en gran part, infructuoses. Les grans companyies, amb processos m\u00e9s lents, especialment multinacionals, li dediquen setmanes o mesos, implicant moltes persones i departaments.<\/p>\n<p>Al pressupost no se li han de dedicar gaires recursos en temps i en persones, perqu\u00e8 pot ser una eina malaltissa i perjudicial per a les empreses. Si es fa massa conservador condueix a l&#8217;autocomplaen\u00e7a i que la remuneraci\u00f3 variable lligada als objectius pressupostaris, si existeix, no sigui per a gens incentivadora sin\u00f3 que es contempla com una part fixa del salari. No fa molt, un directiu em comentava que feia divuit anys que complia el pressupost. Mal s\u00edmptoma, ja que \u00e9s prova que no s&#8217;han establert objectius prou ambiciosos i reptadors. No es pot guanyar la Lliga divuit anys seguits!<\/p>\n<p><strong>Jack\u00a0Welch<\/strong>, expresident executiu de <strong>General\u00a0Electric<\/strong>, el directiu m\u00e9s admirat del segle XX, que en 20 anys va aconseguir un rendiment total mig anual per als accionistes del 23%, era especialment cr\u00edtic amb els pressupostos. Deia que ser massa rigor\u00f3s amb la consecuci\u00f3 del pressupost anual no t\u00e9 sentit. Cal pensar, deia, en aconseguir els m\u00e0xims objectius possibles i no basar-se estrictament en el que estableix el pressupost. &#8220;No cr\u00e9ixer per sobre del 10% anual \u00e9s per als bur\u00f2crates&#8221;.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-104621\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2021\/07\/mejorar-informacion-financiera-domPublico-dst.jpeg\" alt=\"\" width=\"400\" height=\"240\" \/>L&#8217;elaboraci\u00f3 del pressupost comporta molta burocr\u00e0cia i discussions est\u00e8rils que frenen el creixement de les empreses. En efecte, s&#8217;inicia el proc\u00e9s de dalt cap a baix per part de l&#8217;alta direcci\u00f3, indicant els objectius que l&#8217;empresa al seu conjunt vol assolir, despr\u00e9s pugen de baix feia a dalt amb l&#8217;opini\u00f3 dels responsables dels nivells inferiors, en aquests casos ja amb unes rebaixes, l\u00f2gicament per cobrir-se, i continuem de dalt cap a baix i de baix cap a dalt. No oblidem que, si d&#8217;altra banda, el directiu principal est\u00e0 incentivat econ\u00f2micament per la consecuci\u00f3 dels objectius anuals, ja s&#8217;haur\u00e0 guardat algunes reserves, per si de cas. El proc\u00e9s continua i al final s&#8217;aprova un pressupost factible amb certa facilitat i poca ambici\u00f3.<\/p>\n<p>Un altre proc\u00e9s molt conservador i, sobretot, equivocat, \u00e9s partir de les xifres de l&#8217;any anterior i sobre aquestes augmentar la inflaci\u00f3, l&#8217;augment de costos i de despeses generals. Error fatal! Cal partir sempre del pressupost base zero, \u00e9s a dir q\u00fcestionar tots i cadascun dels euros de l&#8217;any anterior. Moltes vegades, per la in\u00e8rcia, es van eternitzant partides de despesa que ja no s\u00f3n estrictament necess\u00e0ries per al futur, ja que no aporten res a la companyia. \u00bfNo hi ha gaire malbaratament innecessari als regals de Nadal, o als viatges, dinars de treball o als tel\u00e8fons m\u00f2bils?<\/p>\n<p>Un altre error que se sol cometre \u00e9s elaborar el pressupost per aquestes dates i no revisar-ho durant tot l&#8217;any seg\u00fcent. A un mercat din\u00e0mic i canviant com l&#8217;actual les hip\u00f2tesis amb qu\u00e8 hem fet els c\u00e0lculs poden variar, i de fet varien en per\u00edodes m\u00e9s curts que l&#8217;any. Penseu als tipus d&#8217;inter\u00e8s i el finan\u00e7ament bancari, als preus del petroli, als preus de les mat\u00e8ries primeres, als moviments dels competidors, a les exig\u00e8ncies dels clients, als conflictes b\u00e8l\u00b7lics&#8230; Companyies ben dirigides revisen les hip\u00f2tesis i, per tant, el pressupost cada trimestre, ajustant les xifres als canvis de l&#8217;entorn, de manera que treballen sempre amb escenaris realistes.<\/p>\n<p>Finalment, la meva cr\u00edtica m\u00e9s furibunda \u00e9s que el pressupost \u00e9s la cotilla de l&#8217;estrat\u00e8gia. Passem m\u00e9s temps controlant la mis\u00e8ria (no passar-nos un euro del pressupost) que donant curs a la creativitat i a la imaginaci\u00f3 de totes les persones que componen l&#8217;organitzaci\u00f3 perqu\u00e8 desenvolupin tota la seva creativitat i les seves possibilitats per assegurar el futur de l&#8217;empresa. Per no passar-nos del pressupost de despeses o d&#8217;inversions, ja que si ho fem no cobrarem la bonificaci\u00f3 de final d&#8217;any, i aix\u00f2 \u00e9s molt hum\u00e0, potser no prenem iniciatives com llan\u00e7ar un nou producte o una nova promoci\u00f3, o la inversi\u00f3 necess\u00e0ria per a alguna millora per al medi i llarg termini, que serien beneficioses per a l&#8217;empresa en per\u00edodes posteriors.<\/p>\n<p>Establir objectius nom\u00e9s i \u00fanicament basats a curt termini i, a sobre, incentivar econ\u00f2micament els directius basats en el curtterminisme \u00e9s una trampa i un gran error empresarial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jaume Llopis aborda les limitacions que per a la gesti\u00f3 empresarial suposa el tr\u00e0mit anual de presentar els comptes anuals, al seu darrer article &#8220;La trampa del pressupost&#8221;<\/p>\n","protected":false},"author":12,"featured_media":104619,"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":[225,233],"tags":[],"class_list":["post-177276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret","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 v27.4 - 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