[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/autoservicio-comercio-de-libre-servicio:0":3},{"page":4,"book":26,"news":1816,"questionSent":19,"questions":1817,"formData":1818,"attachments":23,"chartData":23,"pending":19,"chartOptions":1819,"afspec":19,"aflink":1821},{"id":5,"book_id":6,"chapter_id":7,"name":8,"slug":9,"html":10,"priority":11,"created_at":12,"updated_at":13,"created_by":14,"updated_by":18,"draft":19,"markdown":20,"revision_count":21,"template":19,"owned_by":22,"editor":20,"trends":23,"raw_html":24,"tags":25},4007,30,0,"Autoservicio (comercio de libre servicio)","autoservicio-comercio-de-libre-servicio","\u003Cp id=\"bkmrk-autoservicio-o-comer\">\u003Cstrong>Autoservicio o comercio de libre servicio\u003C/strong>, del inglés \u003Cem>self-service\u003C/em>, es la modalidad de venta y consumo en un establecimiento en la que es el propio comprador o consumidor el que elige y coge directamente los productos que va a adquirir o consumir, para luego pagar por ellos pasando por una caja. El autoservicio es el sistema de venta que se desarrolla en los supermercados, hipermercados, grandes almacenes, tiendas de descuento y tiendas de conveniencia. \u003C/p>",347,"2026-02-19T07:58:50.000000Z","2026-02-19T08:06:57.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",2,{"id":15,"name":16,"slug":17},null,"\u003Cp id=\"bkmrk-autoservicio-o-comer\">\u003Cstrong>Autoservicio o comercio de libre servicio\u003C/strong>, del inglés \u003Cem>self-service\u003C/em>, es la modalidad de venta y consumo en un establecimiento en la que es el propio comprador o consumidor el que elige y coge directamente los productos que va a adquirir o consumir, para luego pagar por ellos pasando por una caja. El autoservicio es el sistema de venta que se desarrolla en los supermercados, hipermercados, grandes almacenes, tiendas de descuento y tiendas de conveniencia. \u003C/p>",[],{"id":6,"name":27,"slug":28,"description":20,"created_at":29,"updated_at":30,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":23,"pages":31,"index":62,"shelves":1815},"Empresa general","empresa-general","2023-08-01T16:28:47.000000Z","2023-08-03T07:10:49.000000Z",[32,37,42,47,52,57],{"id":33,"name":34,"slug":35,"html":36},1154,"Desgravación fiscal","desgravacion-fiscal","\u003Cp id=\"bkmrk-desgravaci%C3%B3n-fiscal-\">\u003Cstrong>Desgravación fiscal\u003C/strong> (desgrabación fiscal es incorrecto), en sentido amplio, es el conjunto de opciones y posibilidades, dentro del marco que establece la normativa tributaria, que se ofrecen al contribuyente para reducir su cuota íntegra a pagar en un determinado impuesto. En un sentido más estricto, la desgravacion fiscal se refiere a cualquier tipo de minoración en los rendimientos y base imponible del contribuyente de forma que tras aplicar el  tipo de gravamen, la cuota del impuesto resultante sea menor. Estas minoraciones pueden producirse de diferentes formas: (1) mediante exenciones para cierto tipo de ingresos, de forma que se reduce el rendimiento neto; (2) estableciendo gastos deducibles, reduciendo asimismo el rendimiento neto; (3) a través de reducciones en la base imponible.\u003C/p>",{"id":38,"name":39,"slug":40,"html":41},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial","\u003Cp id=\"bkmrk-un-consumidor-potenc\">Un \u003Cstrong>consumidor potencial\u003C/strong> \u003Cstrong>o cliente potencial \u003C/strong>es un individuo que podría adquirir (como cliente) o utilizar (como consumidor)  en un futuro un producto o servicio que se está estudiando comercializar o se encuentra en sus primeras etapas de comercialización, dado que las características del producto o servicio en cuestión se ajustan a sus deseos y necesidades.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-cliente-inactivo-%28cl\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/cliente-inactivo-cliente-dormido\">\u003Cstrong>Cliente inactivo (cliente dormido)\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":43,"name":44,"slug":45,"html":46},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos","\u003Cp id=\"bkmrk-el-principio-de-corr\">El \u003Cstrong>principio de correlación de ingresos y gastos\u003C/strong> es un principio contable y fiscal según el cual el resultado del ejercicio, a efectos contables o fiscales, se determinará deduciendo de los ingresos del ejercicio los gastos necesarios para la generación de aquellos (consulta además:\u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/ingresos-y-gastos\"> ingresos y gastos\u003C/a>\u003C/strong>). Este principio suele entrar con relativa frecuencia con el principio de devengo, según el cual, los ingresos y gastos se computarán en el ejercicio que se generen, independientemente de que se hayan pagado o cobrado en ese ejercicio. Un ejemplo paradigmático de esta problemática viene dado en las constructoras, que van generando gastos a lo largo de varios ejercicios según va avnazando la obra, y genera los ingresos generalmente al final de la obra, cuando las viviendas u otros espacion construidos se venden y cobran; en ese caso, el principio de devengo choca con el principio de correlación ya que según este último habría que computar los gastos en el ejercicio en que se realiza la venta, para correlacionarlos con el ingresos correspondiente a esa venta.\u003C/p>",{"id":48,"name":49,"slug":50,"html":51},2149,"Beneficio neto","beneficio-neto","\u003Cp id=\"bkmrk-el-beneficio-neto-%28-\">\u003Cspan id=\"bkmrk-el-beneficio-neto-%28--1\" class=\"form-control-text textarea\" style=\"display: block;\" role=\"textbox\">El \u003Cstrong>beneficio neto\u003C/strong> ( en inglés, \u003Cem>net profit\u003C/em>) es la cantidad que hace referencia a los ingresos menos los gastos en una empresa, incluyendo los intereses y otros gastos financieros y gastos e ingresos extraordinarios, después de pagar los impuestos sobre beneficios correspondientes a dicha diferencia y que se utiliza para compensar pérdidas de ejercicios anteriores, aumentar las reservas y remuneras a los socios. Por otra parte, el beneficio neto es la base para calcular la rentabilidad financiera (\u003Cem>Return on Equity\u003C/em>), como ratio entre el beneficio neto y los recursos propios.\u003C/span>\u003C/p>",{"id":53,"name":54,"slug":55,"html":56},4112,"Pagos a cuenta","pagos-a-cuenta","\u003Cp id=\"bkmrk-un-pago-a-cuenta-es-\">Un \u003Cstrong>pago a cuenta\u003C/strong> es un pago que se realiza antes de se devengue o nazca una deuda, y que abona la totalidad o una parte de una deduda que se preve, generalmente relativa al pago de impuestos o cuotas de la Seguridad Social. \u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-pagos-diferidos-e-in\">\r\n\u003Cli class=\"null\" style=\"font-weight: bold;\">\u003Ca href=\"https://ikusmira.org/p/pagos-diferidos-e-ingresos-diferidos\">\u003Cstrong>Pagos diferidos e ingresos diferidos\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>\r\n\u003Cp id=\"bkmrk-%C2%A0\"> \u003C/p>\r\n\u003Ch1 id=\"bkmrk-page-title\" class=\"break-text\">\u003Cbr>\u003C/h1>",{"id":58,"name":59,"slug":60,"html":61},1540,"Revolución gerencial","revolucion-gerencial","\u003Cp id=\"bkmrk-la-revoluci%C3%B3n-gerenc\">La \u003Cstrong>revolución gerencial o revolución managerial, también llamda revolución de los gerentes o managers\u003C/strong>, hace referencia al cambio histórico operado especialmente en las grandes empresas cuando la dirección, gestión y control de la actividad pasa de manos de los propietarios de la empresa a los managers o gerentes, profesionales contratados por los propietarios. Fue James Burnham (1905-1987) quién observó, analizó y difundió con más profundidad el concepto, y en especial es reseñable su obra \u003Cem>The Managerial Revolution\u003C/em>, publicado en 1941. Según el propio Burnham, el proceso se inició al comienzo del siglo XX, con la adopción de la burocracia  y la racionalización y la estandarización de procesos como paradigmas principales de gestión en la empresa. La difusión y la aconsolidación de dichos procesos se llevó a cabo en las siguientes décadas, sobre todo en Estados Unidos y otros países avanzados, hasta convertirse en global a finales del siglo XX, hasta el punto de que han sido los gerentes, a través de su participación y control de los Consejos de Administración de las grandes empresas, los que han llegado a ostentar el poder de decisión en la empresa, formando lo que se ha venido en denominar una tecnocracia.\u003C/p>",{"":63},[64,68,72,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,173,178,183,188,193,198,203,208,212,217,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,332,337,342,347,352,357,362,367,372,377,379,384,389,394,399,404,406,411,416,421,426,431,435,440,445,450,455,460,465,470,475,480,484,489,494,499,501,506,511,516,521,526,531,536,541,546,551,556,561,566,571,576,581,586,591,596,601,604,609,614,619,624,629,634,639,643,648,653,658,663,667,672,677,682,687,692,697,702,707,712,717,722,727,732,737,742,747,752,757,762,767,772,777,782,787,792,797,802,807,812,817,822,827,832,837,842,847,852,857,862,867,872,877,882,887,892,897,902,907,912,917,921,926,931,936,941,946,951,956,961,966,971,976,981,986,991,996,1001,1006,1011,1016,1021,1026,1031,1033,1038,1043,1048,1053,1058,1063,1068,1073,1078,1083,1088,1093,1098,1103,1108,1113,1118,1123,1127,1132,1137,1142,1147,1152,1157,1162,1167,1172,1177,1182,1187,1192,1197,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1286,1291,1296,1301,1306,1311,1316,1321,1326,1331,1336,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1436,1441,1446,1451,1456,1461,1466,1471,1476,1481,1486,1491,1496,1500,1505,1510,1514,1519,1524,1529,1534,1539,1544,1549,1554,1559,1564,1569,1574,1579,1584,1589,1594,1599,1604,1609,1614,1619,1624,1629,1634,1639,1644,1649,1654,1659,1664,1669,1674,1679,1684,1689,1694,1699,1704,1709,1714,1719,1724,1729,1734,1739,1744,1749,1754,1759,1764,1765,1769,1773,1778,1783,1788,1793,1798,1803,1805,1810],{"id":65,"name":66,"slug":67,"priority":7,"chapter_name":23},1155,"A tanto alzado","a-tanto-alzado",{"id":69,"name":70,"slug":71,"priority":15,"chapter_name":23},2556,"Acciones (finanzas)","acciones-finanzas",{"id":73,"name":74,"slug":75,"priority":21,"chapter_name":23},1538,"Acciones preferentes","acciones-preferentes",{"id":77,"name":78,"slug":79,"priority":80,"chapter_name":23},1868,"Activo (contabilidad)","activo-contabilidad",3,{"id":82,"name":83,"slug":84,"priority":85,"chapter_name":23},2443,"Activo no corriente","activo-no-corriente",4,{"id":87,"name":88,"slug":89,"priority":90,"chapter_name":23},1116,"Activos diferidos","activos-diferidos",5,{"id":92,"name":93,"slug":94,"priority":95,"chapter_name":23},2021,"Activos financieros de renta fija","activos-financieros-de-renta-fija",6,{"id":97,"name":98,"slug":99,"priority":100,"chapter_name":23},434,"Activos inmobiliarios","activos-inmobiliarios",7,{"id":102,"name":103,"slug":104,"priority":105,"chapter_name":23},1166,"Activos intelectuales (recursos intelectuales)","activos-intelectuales-recursos-intelectuales",8,{"id":107,"name":108,"slug":109,"priority":110,"chapter_name":23},1320,"Aguinaldo","aguinaldo",9,{"id":112,"name":113,"slug":114,"priority":115,"chapter_name":23},451,"Ajuste de plantilla","ajuste-de-plantilla",10,{"id":117,"name":118,"slug":119,"priority":120,"chapter_name":23},2227,"Alcance del negocio","alcance-del-negocio",11,{"id":122,"name":123,"slug":124,"priority":125,"chapter_name":23},399,"Alternativa de inversión","alternativa-de-inversion",12,{"id":127,"name":128,"slug":129,"priority":130,"chapter_name":23},487,"Amortización lineal","amortizacion-lineal",13,{"id":132,"name":133,"slug":134,"priority":135,"chapter_name":23},572,"Análisis de negocio","analisis-de-negocio",14,{"id":137,"name":138,"slug":139,"priority":140,"chapter_name":23},1364,"Análisis marginal","analisis-marginal",15,{"id":142,"name":143,"slug":144,"priority":145,"chapter_name":23},1074,"Área de comercialización (área comercial, departamento comercial)","area-de-comercializacion-area-comercial-departamento-comercial",16,{"id":147,"name":148,"slug":149,"priority":150,"chapter_name":23},380,"Área de negocio","area-de-negocio",17,{"id":152,"name":153,"slug":154,"priority":155,"chapter_name":23},1312,"Áreas de modelos de negocios","areas-de-modelos-de-negocios",18,{"id":157,"name":158,"slug":159,"priority":160,"chapter_name":23},842,"Asiento contable","asiento-contable",19,{"id":162,"name":163,"slug":164,"priority":165,"chapter_name":23},1899,"Balance social","balance-social",20,{"id":167,"name":168,"slug":169,"priority":170,"chapter_name":23},2080,"Benchmarking","benchmarking",21,{"id":48,"name":49,"slug":50,"priority":172,"chapter_name":23},22,{"id":174,"name":175,"slug":176,"priority":177,"chapter_name":23},1363,"Beneficio social (empresa)","beneficio-social-empresa",23,{"id":179,"name":180,"slug":181,"priority":182,"chapter_name":23},1256,"Beneficios sociales","beneficios-sociales",24,{"id":184,"name":185,"slug":186,"priority":187,"chapter_name":23},2613,"Cadena de valor","cadena-de-valor",25,{"id":189,"name":190,"slug":191,"priority":192,"chapter_name":23},1252,"Campaña de promoción","campana-de-promocion",26,{"id":194,"name":195,"slug":196,"priority":197,"chapter_name":23},1788,"CAPEX","capex",27,{"id":199,"name":200,"slug":201,"priority":202,"chapter_name":23},2304,"Capital (préstamos)","capital-prestamos",28,{"id":204,"name":205,"slug":206,"priority":207,"chapter_name":23},751,"Capital circulante","capital-circulante",29,{"id":209,"name":210,"slug":211,"priority":6,"chapter_name":23},1468,"Capital de constitución","capital-de-constitucion",{"id":213,"name":214,"slug":215,"priority":216,"chapter_name":23},2365,"Capital de operación","capital-de-operacion",31,{"id":218,"name":219,"slug":220,"priority":221,"chapter_name":23},1037,"Capital de préstamo","capital-de-prestamo",32,{"id":223,"name":224,"slug":225,"priority":226,"chapter_name":23},2330,"Capital económico","capital-economico",33,{"id":228,"name":229,"slug":230,"priority":231,"chapter_name":23},1308,"Capital financiero (matemática financiera)","capital-financiero-matematica-financiera",34,{"id":233,"name":234,"slug":235,"priority":236,"chapter_name":23},1327,"Capital inicial y capital final","capital-inicial-y-capital-final",35,{"id":238,"name":239,"slug":240,"priority":241,"chapter_name":23},988,"Capital mobiliario (capital mueble)","capital-mobiliario-capital-mueble",36,{"id":243,"name":244,"slug":245,"priority":246,"chapter_name":23},2699,"Capital operativo","capital-operativo",37,{"id":248,"name":249,"slug":250,"priority":251,"chapter_name":23},1038,"Capital pendiente de amortizar","capital-pendiente-de-amortizar",38,{"id":253,"name":254,"slug":255,"priority":256,"chapter_name":23},1001,"Capital permanente","capital-permanente",39,{"id":258,"name":259,"slug":260,"priority":261,"chapter_name":23},550,"Capital tecnológico","capital-tecnologico",40,{"id":263,"name":264,"slug":265,"priority":266,"chapter_name":23},1570,"Capitalización bursátil","capitalizacion-bursatil",41,{"id":268,"name":269,"slug":270,"priority":271,"chapter_name":23},2482,"Capitalización de empresa","capitalizacion-de-empresa",42,{"id":273,"name":274,"slug":275,"priority":276,"chapter_name":23},608,"Capitalización simple","capitalizacion-simple",43,{"id":278,"name":279,"slug":280,"priority":281,"chapter_name":23},1161,"Carta de conformidad","carta-de-conformidad",44,{"id":283,"name":284,"slug":285,"priority":286,"chapter_name":23},584,"Cartera comercial","cartera-comercial",45,{"id":288,"name":289,"slug":290,"priority":291,"chapter_name":23},1864,"Cartera de clientes (clientela)","cartera-de-clientes-clientela",46,{"id":293,"name":294,"slug":295,"priority":296,"chapter_name":23},112,"Cartera de pedidos","cartera-de-pedidos",47,{"id":298,"name":299,"slug":300,"priority":301,"chapter_name":23},583,"Cartera de préstamos","cartera-de-prestamos",48,{"id":303,"name":304,"slug":305,"priority":306,"chapter_name":23},462,"Central de reservas","central-de-reservas",49,{"id":308,"name":309,"slug":310,"priority":311,"chapter_name":23},76,"Centros de costes","centros-de-costes",50,{"id":313,"name":314,"slug":315,"priority":316,"chapter_name":23},569,"Ciclo de facturación","ciclo-de-facturacion",51,{"id":318,"name":319,"slug":320,"priority":321,"chapter_name":23},1162,"Ciclo productivo","ciclo-productivo",52,{"id":323,"name":324,"slug":325,"priority":326,"chapter_name":23},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":328,"name":329,"slug":330,"priority":331,"chapter_name":23},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":333,"name":334,"slug":335,"priority":336,"chapter_name":23},822,"Cliente empresarial","cliente-empresarial",55,{"id":338,"name":339,"slug":340,"priority":341,"chapter_name":23},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":343,"name":344,"slug":345,"priority":346,"chapter_name":23},1254,"Cliente individual","cliente-individual",57,{"id":348,"name":349,"slug":350,"priority":351,"chapter_name":23},87,"Clientes colectivos","clientes-colectivos",58,{"id":353,"name":354,"slug":355,"priority":356,"chapter_name":23},755,"Competidor potencial","competidor-potencial",59,{"id":358,"name":359,"slug":360,"priority":361,"chapter_name":23},1315,"Conceptos retributivos","conceptos-retributivos",60,{"id":363,"name":364,"slug":365,"priority":366,"chapter_name":23},411,"Conciliación bancaria","conciliacion-bancaria",61,{"id":368,"name":369,"slug":370,"priority":371,"chapter_name":23},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":373,"name":374,"slug":375,"priority":376,"chapter_name":23},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":38,"name":39,"slug":40,"priority":378,"chapter_name":23},64,{"id":380,"name":381,"slug":382,"priority":383,"chapter_name":23},1456,"Contabilidad inversa","contabilidad-inversa",65,{"id":385,"name":386,"slug":387,"priority":388,"chapter_name":23},1650,"Contrato en prácticas","contrato-en-practicas",66,{"id":390,"name":391,"slug":392,"priority":393,"chapter_name":23},582,"Control de nóminas","control-de-nominas",67,{"id":395,"name":396,"slug":397,"priority":398,"chapter_name":23},405,"Control reactivo, control interactivo y control proactivo","control-reactivo-control-interactivo-y-control-proactivo",68,{"id":400,"name":401,"slug":402,"priority":403,"chapter_name":23},687,"Corrección de mercado (corrección técnica)","correccion-de-mercado-correccion-tecnica",69,{"id":43,"name":44,"slug":45,"priority":405,"chapter_name":23},70,{"id":407,"name":408,"slug":409,"priority":410,"chapter_name":23},2601,"Coste 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