{"id":84879,"date":"2019-12-12T15:03:46","date_gmt":"2019-12-12T15:03:46","guid":{"rendered":"https:\/\/raed.academy\/?p=84879"},"modified":"2019-12-12T18:27:19","modified_gmt":"2019-12-12T18:27:19","slug":"gerent-i-fons-de-comerc-intern-agustin-moreno-ruz","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/gerent-i-fons-de-comerc-intern-agustin-moreno-ruz\/","title":{"rendered":"Millorar la gesti\u00f3 del gerent"},"content":{"rendered":"<div id=\"attachment_84802\" style=\"width: 280px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-84802\" class=\"wp-image-84802\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz.jpg\" sizes=\"(max-width: 270px) 100vw, 270px\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz.jpg 330w, https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz-150x150.jpg 150w\" alt=\"Agust\u00edn Moreno Ruz\" width=\"270\" height=\"270\" aria-describedby=\"caption-attachment-84802\" data-attachment-id=\"84802\" data-permalink=\"https:\/\/raed.academy\/gerente-y-fondo-de-comercio-interno-agustin-moreno-ruz\/agustin-moreno-ruz\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz.jpg\" data-orig-size=\"330,330\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Agust\u00edn-Moreno-Ruz\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/Agust\u00edn-Moreno-Ruz.jpg\" \/><p id=\"caption-attachment-84802\" class=\"wp-caption-text\">Dr. Agust\u00edn Moreno Ruz<\/p><\/div>\n<p><strong>Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d&#8217;Economia i Empresa de la <a href=\"http:\/\/ub.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat de Barcelona<\/strong><\/a> 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 Financiera&#8221;<\/strong>, corresponent l&#8217;octubre del 2019, l&#8217;article <strong>&#8220;El gerente y el fondo de comercio interno&#8221;<\/strong>, on aborda l&#8217;escassa o nul\u00b7la informaci\u00f3 que sol tenir el principal responsable de l&#8217;empresa sobre una de les principals eines per determinar la salut de la societat: el denominat\u00a0 fons de comer\u00e7 intern. Tot i que avui dia n&#8217;\u00e9s un element clau de la comptabilitat, l&#8217;articulaci\u00f3 est\u00e0 emparada per l&#8217;actual legislaci\u00f3 comptable; nom\u00e9s aflora quan es produeix circumstancialment una transacci\u00f3 d&#8217;empreses.<\/p>\n<p>&#8220;Es tracta d&#8217;una combinaci\u00f3 de la comptabilitat financera i de costos, dels recursos humans i de l&#8217;organitzaci\u00f3 de l&#8217;empresa que resulta determinant a l&#8217;hora de valorar l&#8217;adquisici\u00f3 d&#8217;una societat&#8221;, explica l&#8217;investigador sobre aquest aparell comptable. D&#8217;aqu\u00ed que Moreno Ruz consideri necessari no nom\u00e9s sistematitzar-lo per oferir una imatge fidel de l&#8217;empresa, objectiu \u00faltim de la comptabilitat, sin\u00f3 convertir-lo en un element m\u00e9s que permeti optimitzar la gesti\u00f3 empresarial. &#8220;L&#8217;empresa que s&#8217;inicia en qualsevol activitat de negoci ha de definir la seva estrat\u00e8gia en com ha de competir, quins objectius de creixement afrontar\u00e0 a l&#8217;horitz\u00f3 i quins canvis de la seva participaci\u00f3 en el mercat&#8221;, prossegueix l&#8217;autor per exemplificar la import\u00e0ncia d&#8217;aquesta informaci\u00f3 per al gestor.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-84805\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/fondo-de-comercio-dst.jpg\" alt=\"\" width=\"400\" height=\"199\" data-attachment-id=\"84805\" data-permalink=\"https:\/\/raed.academy\/gerente-y-fondo-de-comercio-interno-agustin-moreno-ruz\/fondo-de-comercio-dst\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/fondo-de-comercio-dst.jpg\" data-orig-size=\"400,199\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"fondo-de-comercio-dst\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/fondo-de-comercio-dst.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/12\/fondo-de-comercio-dst.jpg\" \/>Al seu treball, Moreno Ruz proposa fins i tot un pr\u00e0ctic quadre de conting\u00e8ncies amb el detall de grups i subgrups conceptuals per a la quantificaci\u00f3 del fons de comer\u00e7 intern, amb l&#8217;apreciaci\u00f3 que les quanties han d&#8217;estar totalment documentades i referenciades de forma que sigui possible el seu coneixement i verificaci\u00f3, sempre en l&#8217;\u00e0mbit intern i confidencial donada la transcend\u00e8ncia de la informaci\u00f3. &#8220;La l\u00ednia de sortida conceptualment ocasiona la conting\u00e8ncia i aquesta al seu torn, quantificada, aporta la seva informaci\u00f3 al fons de comer\u00e7 intern. Tot aix\u00f2 d&#8217;acord amb les circumst\u00e0ncies de risc que afronti l&#8217;empresa. Les quanties del fons de comer\u00e7 intern favorable amb conting\u00e8ncies d&#8217;actiu i del fons de comer\u00e7 intern desfavorable amb conting\u00e8ncies de passiu seran una de les formes d&#8217;avaluar la gesti\u00f3 del gerent&#8221;, conclou l&#8217;estudi\u00f3s.<\/p>\n<p>Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la <a href=\"http:\/\/www.urjc.es\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat Rei Joan Carles I<\/strong><\/a>, Moreno Ruz 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 al correcte funcionament de l&#8217;empresa. I advoca per adaptar la comptabilitat als requeriments 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 \u00e0mpliament en les seves diferents presentacions o motius d&#8217;estudi&#8221;.<\/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 i col\u00b7laborador 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;, corresponent l&#8217;octubre del 2019, l&#8217;article &#8220;El gerente y el fondo de comercio interno&#8221;, on aborda l&#8217;escassa [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":84806,"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-84879","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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