{"id":85916,"date":"2020-01-03T12:02:02","date_gmt":"2020-01-03T12:02:02","guid":{"rendered":"https:\/\/raed.academy\/?p=85916"},"modified":"2020-01-04T07:53:00","modified_gmt":"2020-01-04T07:53:00","slug":"les-veritats-i-les-mentides-del-cash-flow","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/les-veritats-i-les-mentides-del-cash-flow\/","title":{"rendered":"Les veritats i les mentides del cash flow"},"content":{"rendered":"<h2>Emili Gironella i Mar\u00eda del Carmen Barcons analitzen en un complet informe un dels principals indicadors comptables<\/h2>\n<p><a href=\"https:\/\/raed.academy\/ca\/academics\/dr-emili-gironella-masgrau\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Emili Gironella<\/strong><\/a>, acad\u00e8mic de n\u00famero de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), doctor en Ci\u00e8ncies Econ\u00f2miques i Empresarials i reconegut auditor, ha publicat al costat de <strong>Mar\u00eda del Carmen Barcons<\/strong>, professora d&#8217;Economia Financera i Comptabilitat de la <a href=\"http:\/\/ub.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat de Barcelona<\/strong><\/a>, la primera part d&#8217;un ampli informe sobre el cash flow amb el t\u00edtol <strong>&#8220;\u00bfC\u00f3mo calcular el cash flow en un negocio?&#8221;<\/strong>. Una completa an\u00e0lisi sobre un tema tan recurrent com poc conegut que ha aparegut al n\u00famero 25 de la revista <strong>&#8220;T\u00e9cnica Contable y Financiera&#8221;<\/strong>, corresponent al passat 16 de desembre. L&#8217;article es completar\u00e0 als pr\u00f2xims sis n\u00fameros de la revista al llarg dels mesos successius.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-85795 alignleft\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow.jpg\" alt=\"\" width=\"600\" height=\"261\" data-attachment-id=\"85795\" data-permalink=\"https:\/\/raed.academy\/las-verdades-y-las-mentiras-del-cash-flow\/cash-flow\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow.jpg\" data-orig-size=\"600,261\" 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=\"cash-flow\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow.jpg\" \/>Els autors parteixen d&#8217;una senzilla definici\u00f3 d&#8217;aquest indicador que marca els fluxos d&#8217;efectiu a la comptabilitat de qualsevol societat, per\u00f2 que no sempre reflecteix amb fidelitat la liquiditat ni l&#8217;evoluci\u00f3 real dels comptes: &#8220;El cash flow \u00e9s un indicador financer que ha assolit una popularitat creixent als \u00faltims temps, estimulat pels corrents financers actuals que estimen que el balan\u00e7 i el compte de p\u00e8rdues i guanys de les empreses, per la gran complexitat de la normativa comptable, excessivament arbitr\u00e0ria i plena de convencionalismes i estimacions de futur, de vegades no proporciona la imatge fidel de la seva situaci\u00f3 financera i patrimonial ni dels resultats de les seves operacions d&#8217;una manera real i acceptable&#8221;.<\/p>\n<p>A partir d&#8217;aqu\u00ed, Gironella i Barcons tracten d&#8217;analitzar un indicador que ha assumit una excessiva complexitat que sovint no est\u00e0 acompanyada d&#8217;un criteri comptable \u00fanic. &#8220;Avui dia sentim parlar de cash flow, fluxos d&#8217;efectiu, fluxos de caixa, fluxos de tresoreria, cash flow brut, free cash flow (fluxos de caixa lliure), cash flow per a l&#8217;accionista, cash flow per al servei del deute, capital cash flow, flux de caixa comptable o econ\u00f2mic, cash flow financer, cash flow negatiu, cash flow social, flux de caixa operatiu, cash flow discrecional, flux de caixa de les operacions, fluxos d&#8217;efectiu de les activitats d&#8217;explotaci\u00f3, fluxos d&#8217;efectiu de les activitats d&#8217;inversi\u00f3, fluxos d&#8217;efectiu de les activitats de finan\u00e7ament&#8230; aquests tres \u00faltims, a m\u00e9s, segons expressi\u00f3 del <strong>Pla General de Comptabilitat<\/strong> del 2007&#8243;, assenyalen per tal d&#8217;evidenciar el poc rigor del concepte.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-85798\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow-2.jpg\" alt=\"\" width=\"600\" height=\"261\" data-attachment-id=\"85798\" data-permalink=\"https:\/\/raed.academy\/las-verdades-y-las-mentiras-del-cash-flow\/cash-flow-2\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow-2.jpg\" data-orig-size=\"600,261\" 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=\"cash-flow-2\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow-2.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/01\/cash-flow-2.jpg\" \/>L&#8217;estudi posa en evid\u00e8ncia la validesa dels resultats de cada exercici presentats d&#8217;acord amb aquest mateix Pla General. &#8220;El problema amb l&#8217;import del resultat net de l&#8217;exercici (benefici net o p\u00e8rdua neta) \u00e9s que el seu c\u00e0lcul o determinaci\u00f3 se supedita a l&#8217;aplicaci\u00f3 de la normativa comptable, cada dia m\u00e9s feixuga i dif\u00edcil d&#8217;entendre fins i tot per a experts en la mat\u00e8ria, excessivament arbitr\u00e0ria i plena de convencionalismes i estimacions de futur en determinats apartats, depenent, per tant, de decisions i interpretacions personals de qui ha de fer els c\u00e0lculs, el que implica la subjectivitat de la mateixa, especialment sobre la comptabilitzaci\u00f3 d&#8217;una part dels actius, ingressos i despeses de l&#8217;exercici, que fan d&#8217;ell una xifra cada dia menys objectiva&#8221;, afegeix.<\/p>\n<p>D&#8217;aqu\u00ed, consideren, que el cash flow o fluxos de caixa, fluxos de tresoreria o fluxos d&#8217;efectiu, com els anomena el Pla General de Comptabilitat, sigui un indicador que cada vegada es t\u00e9 m\u00e9s en compte per part dels agents financers per analitzar la situaci\u00f3 d&#8217;una empresa, tot i ser una informaci\u00f3 que no mostra ni el balan\u00e7 ni el compte de p\u00e8rdues i guanys en no aportar dades sobre el moviment hagut dels cobraments i pagaments de l&#8217;empresa ni dels seus or\u00edgens i aplicacions que l&#8217;entitat genera.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Emili Gironella i Mar\u00eda del Carmen Barcons analitzen en un complet informe un dels principals indicadors comptables Emili Gironella, acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), doctor en Ci\u00e8ncies Econ\u00f2miques i Empresarials i reconegut auditor, ha publicat al costat de Mar\u00eda del Carmen Barcons, professora d&#8217;Economia Financera i Comptabilitat de [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":85793,"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-85916","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les veritats i les mentides del cash flow - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Emili Gironella i Mar\u00eda del Carmen Barcons analitzen en un complet informe el cash flow, un dels principals indicadors comptables\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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