{"id":61606,"date":"2018-11-28T09:04:18","date_gmt":"2018-11-28T09:04:18","guid":{"rendered":"https:\/\/raed.academy\/?p=61606"},"modified":"2018-11-29T11:15:28","modified_gmt":"2018-11-29T11:15:28","slug":"el-valor-de-la-clientela","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/el-valor-de-la-clientela\/","title":{"rendered":"El valor de la clientela"},"content":{"rendered":"<p><strong>Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d&#8217;Economia i Empresa de la <a href=\"http:\/\/www.ub.edu\" target=\"_blank\" rel=\"noopener\"><strong>Universitat de Barcelona<\/strong><\/a> y colaborador 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 Financiera&#8221;<\/strong> l&#8217;article <strong>&#8220;El factor cliente como componente del fondo de comercio interno&#8221;<\/strong>, on proposa donar un valor comptable a la clientela i que els ingressos que aporta formin part del fons de comer\u00e7 intern de l&#8217;empresa.<\/p>\n<p>&#8220;Cada empresa ostenta de forma latent un fons de comer\u00e7 i l&#8217;anomenada cartera de clients n&#8217;\u00e9s un component -explica l&#8217;autor-. Aquest fons de comer\u00e7, en tant que aflora per una combinaci\u00f3 de negocis, es cataloga com a fons de comer\u00e7 intern, ja que es va generant internament. Quantificar en unitats monet\u00e0ries aquest component \u00e9s un objectiu, amb l&#8217;afegit d&#8217;aportar informaci\u00f3 per intentar millorar la gesti\u00f3 de les vendes i, per tant, la gesti\u00f3 de la clientela&#8221;.<\/p>\n<p>Per a Moreno Ruz, saber quants clients queden finalment en un determinat tancament de per\u00edode, mostrant el que ja ha passat, \u00e9s una base per decidir la gesti\u00f3. &#8220;Per\u00f2 aquesta dada presenta incertesa sobre la utilitat per fer una predicci\u00f3 de futur -afegeix-. Informaci\u00f3 d&#8217;inter\u00e8s \u00e9s saber els clients estables, els clients que ja no s\u00f3n estables, de manera que acusen temporalitat, i els que ja no ho s\u00f3n de manera definitiva&#8221;.<\/p>\n<p>Davant la impossibilitat de con\u00e8ixer el grau de comprom\u00eds existent entre el client i el provedor, l&#8217;autor considera que la quantificaci\u00f3 originada en el valor de la clientela per a l&#8217;empresa ha de ser el m\u00e9s objectiva possible perqu\u00e8 tingui validesa i credibilitat, de manera que permeti ser auditable. &#8220;Davant d&#8217;aquesta situaci\u00f3 es pret\u00e9n avan\u00e7ar un pas m\u00e9s amb una proposta de quantificaci\u00f3 del valor de la clientela que formi part del fons de comer\u00e7 intern de l&#8217;empresa&#8221;, conclou.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agust\u00edn Moreno Ruz, professor de la Facultat d&#8217;Economia i Empresa de la Universitat de Barcelona y colaborador habitual de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), ha publicat a l&#8217;\u00faltim n\u00famero de la &#8220;Revista T\u00e9cnica Contable y Financiera&#8221; l&#8217;article &#8220;El factor cliente como componente del fondo de comercio interno&#8221;, on proposa donar un valor [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":61727,"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":[176,233],"tags":[],"class_list":["post-61606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-academics-a-la-societat","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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