[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/capital-escriturado:0":3},{"page":4,"book":25,"news":1816,"questionSent":19,"questions":1817,"formData":1818,"attachments":22,"chartData":22,"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":15,"template":19,"owned_by":21,"editor":20,"trends":22,"raw_html":23,"tags":24},4115,30,0,"Capital escriturado","capital-escriturado","\u003Cp id=\"bkmrk-el-capital-escritura\">El \u003Cstrong>capital escriturado\u003C/strong> de una sociedad mercantil es el capital social  tal como aparece en la escritura pública de constitución o de ampliación de capital.\u003C/p>",356,"2026-03-13T14:46:31.000000Z","2026-03-13T14:47:41.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",{"id":15,"name":16,"slug":17},null,"\u003Cp id=\"bkmrk-el-capital-escritura\">El \u003Cstrong>capital escriturado\u003C/strong> de una sociedad mercantil es el capital social  tal como aparece en la escritura pública de constitución o de ampliación de capital.\u003C/p>",[],{"id":6,"name":26,"slug":27,"description":20,"created_at":28,"updated_at":29,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":22,"pages":30,"index":61,"shelves":1815},"Empresa general","empresa-general","2023-08-01T16:28:47.000000Z","2023-08-03T07:10:49.000000Z",[31,36,41,46,51,56],{"id":32,"name":33,"slug":34,"html":35},1697,"Tasa de absentismo laboral","tasa-de-absentismo-laboral","\u003Cp id=\"bkmrk-la-tasa-de-absentism\">La tasa de absentismo laboral es el porcentaje de horas totales en la economía, un sector económico o una empresa o lugar trabajo que se pierden por absentismo laboral, es decir por no asistencia del trabajador a su puesto de trabajo, de forma justificada o no. Más concretamente la tasa de absentismo (TA) se calcula de esta forma:\u003C/p>\r\n\u003Cp id=\"bkmrk-%24%24ta%3D%5Ccfrac%7B%5Ctext%7Bn%C3%BA\">$$TA=\\cfrac{\\text{número de horas no trabajadas}}{\\text{total de horas de la jornada laboral}}$$\u003C/p>",{"id":37,"name":38,"slug":39,"html":40},126,"Valor contable","valor-contable","\u003Cp id=\"bkmrk-el-valor-contable-o-\">El \u003Cstrong>valor contable o valor contable\u003C/strong> es el valor  que se atribuye a un elemento patrimonial en los libros contables de una empresa, de acuerdo a los criterios de valoración aceptados, siendo el más importante de ellos el coste histórico, que valora los activos sobre el precio de compra o el coste de producción, deduciendo la amortización acumulada por la depreciación del activo.\u003C/p>",{"id":42,"name":43,"slug":44,"html":45},1037,"Capital de préstamo","capital-de-prestamo","\u003Cp id=\"bkmrk-capital-de-pr%C3%A9stamo-\">\u003Cstrong>Capital de préstamo o capital de un préstamo\u003C/strong> es la cantidad de dinero que se presta a una persona por parte de otra, y que aquella debe devolver, pero que no incluye lon intereses a pagar por dicho préstamo. Con el mismo significado se utiliza también la expresión \u003Cem>\u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/principal-de-un-prestamo\">principal del préstamo\u003C/a>\u003C/strong>.\u003C/em>\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ad\">\u003Cstrong>Puede interesarte además\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-t%C3%A9rmino-amortizativo\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/termino-amortizativo\">\u003Cstrong>Término amortizativo\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":47,"name":48,"slug":49,"html":50},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento","\u003Cp id=\"bkmrk-los-costes-%28o-costos\">Los \u003Cstrong>costes (o costos) operativos o de funcionamiento\u003C/strong> son los costes comunes que soporta una empresa en el desarrollo de su actividad habitual, generados a  corto plazo o en el día a día y relacionados especialmente con el consumo de los factores de producción, como son el consumo de materias primas, suledos, alquileres y otros tipo de consumos como material de oficina, electricidad y transporte. Se contraponen a los denominados CAPEX o gastos de capital, que son los costes a largo plazo y vinculados a inversiones de la empresa.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ad\">\u003Cstrong>Puede interesarte además\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-coste-industrial\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/coste-industrial-coste-de-fabricacion\">\u003Cstrong>Coste industrial\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":52,"name":53,"slug":54,"html":55},2554,"Valor teórico de una acción","valor-teorico-de-una-accion","\u003Cp id=\"bkmrk-el-valor-te%C3%B3rico-de-\">El \u003Cstrong>valor teórico de una acción\u003C/strong> es el valor de una acción basada en el balance de situación de la empresa de la empresa en un momento dado, dividiendo su patrimonio neto entre el número de acciones. Es una forma de valorar una acción alternativa a la cotización eb bolsa o valor de mercado.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-valor-nominal-de-una\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/valor-nominal-de-una-accion\">\u003Cstrong>Valor nominal de una acción\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":57,"name":58,"slug":59,"html":60},645,"Rotación de existencias (rotación de stock)","rotacion-de-existencias-rotacion-de-stock","\u003Cp id=\"bkmrk-la-rotaci%C3%B3n-de-exist\">La \u003Cstrong>rotación de existencias o rotación de stocks\u003C/strong> es un indicador de empresa que indica la velocidad a la que se venden los productos, como número de veces que se vende el stock que acumula la empresa a lo largo del año. Se calcula dividiendo la ventas a precio de coste entre el stock o nivel de existencias medio a lo largo del año. Generalmente se considera que una rotación alta beneficia en la empresa, ya que exige una inversión en existencias menor, haciendo disminuir el fondo de maniobra, y por tanto menores necesidades de financiación a largo plazo.\u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,176,181,186,191,196,201,206,211,215,220,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,332,337,342,347,352,357,362,367,372,377,382,387,392,397,402,407,412,417,422,427,432,434,438,443,448,453,458,463,468,473,478,483,487,492,497,502,507,512,517,522,527,532,537,542,547,552,557,562,567,572,577,582,587,592,597,602,607,610,615,620,625,630,635,640,645,649,654,659,664,669,673,677,682,687,692,697,702,707,712,717,722,727,732,737,742,747,752,757,762,767,772,777,782,787,792,797,802,807,812,817,822,827,832,837,842,847,852,857,862,867,872,877,882,887,892,897,902,907,912,917,922,926,931,936,941,946,951,956,961,966,971,976,981,986,991,996,1001,1006,1011,1016,1021,1026,1031,1036,1041,1046,1051,1056,1061,1063,1068,1073,1078,1083,1088,1093,1098,1100,1105,1110,1115,1120,1125,1127,1132,1137,1142,1144,1149,1154,1159,1164,1169,1174,1179,1184,1189,1194,1198,1203,1208,1213,1218,1223,1228,1233,1238,1243,1248,1253,1258,1263,1268,1273,1278,1283,1288,1293,1298,1303,1308,1313,1318,1323,1328,1333,1338,1343,1348,1353,1358,1363,1368,1373,1378,1383,1388,1393,1398,1403,1408,1413,1418,1423,1428,1433,1438,1443,1448,1453,1458,1463,1468,1473,1478,1483,1488,1493,1497,1502,1507,1511,1516,1521,1526,1531,1536,1541,1546,1551,1556,1561,1566,1571,1576,1581,1586,1591,1596,1601,1606,1611,1616,1621,1626,1631,1636,1641,1646,1651,1656,1661,1666,1671,1676,1681,1686,1691,1696,1701,1706,1711,1716,1721,1726,1731,1736,1741,1746,1751,1756,1761,1766,1770,1774,1779,1784,1789,1794,1799,1804,1809,1810],{"id":64,"name":65,"slug":66,"priority":7,"chapter_name":22},1155,"A tanto alzado","a-tanto-alzado",{"id":68,"name":69,"slug":70,"priority":15,"chapter_name":22},2556,"Acciones (finanzas)","acciones-finanzas",{"id":72,"name":73,"slug":74,"priority":75,"chapter_name":22},1538,"Acciones preferentes","acciones-preferentes",2,{"id":77,"name":78,"slug":79,"priority":80,"chapter_name":22},1868,"Activo (contabilidad)","activo-contabilidad",3,{"id":82,"name":83,"slug":84,"priority":85,"chapter_name":22},2443,"Activo no corriente","activo-no-corriente",4,{"id":87,"name":88,"slug":89,"priority":90,"chapter_name":22},1116,"Activos diferidos","activos-diferidos",5,{"id":92,"name":93,"slug":94,"priority":95,"chapter_name":22},2021,"Activos financieros de renta fija","activos-financieros-de-renta-fija",6,{"id":97,"name":98,"slug":99,"priority":100,"chapter_name":22},434,"Activos inmobiliarios","activos-inmobiliarios",7,{"id":102,"name":103,"slug":104,"priority":105,"chapter_name":22},1166,"Activos intelectuales (recursos intelectuales)","activos-intelectuales-recursos-intelectuales",8,{"id":107,"name":108,"slug":109,"priority":110,"chapter_name":22},1320,"Aguinaldo","aguinaldo",9,{"id":112,"name":113,"slug":114,"priority":115,"chapter_name":22},451,"Ajuste de plantilla","ajuste-de-plantilla",10,{"id":117,"name":118,"slug":119,"priority":120,"chapter_name":22},2227,"Alcance del negocio","alcance-del-negocio",11,{"id":122,"name":123,"slug":124,"priority":125,"chapter_name":22},399,"Alternativa de inversión","alternativa-de-inversion",12,{"id":127,"name":128,"slug":129,"priority":130,"chapter_name":22},487,"Amortización lineal","amortizacion-lineal",13,{"id":132,"name":133,"slug":134,"priority":135,"chapter_name":22},572,"Análisis de negocio","analisis-de-negocio",14,{"id":137,"name":138,"slug":139,"priority":140,"chapter_name":22},1364,"Análisis marginal","analisis-marginal",15,{"id":142,"name":143,"slug":144,"priority":145,"chapter_name":22},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":22},380,"Área de negocio","area-de-negocio",17,{"id":152,"name":153,"slug":154,"priority":155,"chapter_name":22},1312,"Áreas de modelos de negocios","areas-de-modelos-de-negocios",18,{"id":157,"name":158,"slug":159,"priority":160,"chapter_name":22},842,"Asiento contable","asiento-contable",19,{"id":162,"name":163,"slug":164,"priority":165,"chapter_name":22},1899,"Balance social","balance-social",20,{"id":167,"name":168,"slug":169,"priority":170,"chapter_name":22},2080,"Benchmarking","benchmarking",21,{"id":172,"name":173,"slug":174,"priority":175,"chapter_name":22},2149,"Beneficio neto","beneficio-neto",22,{"id":177,"name":178,"slug":179,"priority":180,"chapter_name":22},1363,"Beneficio social (empresa)","beneficio-social-empresa",23,{"id":182,"name":183,"slug":184,"priority":185,"chapter_name":22},1256,"Beneficios sociales","beneficios-sociales",24,{"id":187,"name":188,"slug":189,"priority":190,"chapter_name":22},2613,"Cadena de valor","cadena-de-valor",25,{"id":192,"name":193,"slug":194,"priority":195,"chapter_name":22},1252,"Campaña de promoción","campana-de-promocion",26,{"id":197,"name":198,"slug":199,"priority":200,"chapter_name":22},1788,"CAPEX","capex",27,{"id":202,"name":203,"slug":204,"priority":205,"chapter_name":22},2304,"Capital (préstamos)","capital-prestamos",28,{"id":207,"name":208,"slug":209,"priority":210,"chapter_name":22},751,"Capital circulante","capital-circulante",29,{"id":212,"name":213,"slug":214,"priority":6,"chapter_name":22},1468,"Capital de constitución","capital-de-constitucion",{"id":216,"name":217,"slug":218,"priority":219,"chapter_name":22},2365,"Capital de operación","capital-de-operacion",31,{"id":42,"name":43,"slug":44,"priority":221,"chapter_name":22},32,{"id":223,"name":224,"slug":225,"priority":226,"chapter_name":22},2330,"Capital económico","capital-economico",33,{"id":228,"name":229,"slug":230,"priority":231,"chapter_name":22},1308,"Capital financiero (matemática financiera)","capital-financiero-matematica-financiera",34,{"id":233,"name":234,"slug":235,"priority":236,"chapter_name":22},1327,"Capital inicial y capital final","capital-inicial-y-capital-final",35,{"id":238,"name":239,"slug":240,"priority":241,"chapter_name":22},988,"Capital mobiliario (capital mueble)","capital-mobiliario-capital-mueble",36,{"id":243,"name":244,"slug":245,"priority":246,"chapter_name":22},2699,"Capital operativo","capital-operativo",37,{"id":248,"name":249,"slug":250,"priority":251,"chapter_name":22},1038,"Capital pendiente de amortizar","capital-pendiente-de-amortizar",38,{"id":253,"name":254,"slug":255,"priority":256,"chapter_name":22},1001,"Capital permanente","capital-permanente",39,{"id":258,"name":259,"slug":260,"priority":261,"chapter_name":22},550,"Capital tecnológico","capital-tecnologico",40,{"id":263,"name":264,"slug":265,"priority":266,"chapter_name":22},1570,"Capitalización bursátil","capitalizacion-bursatil",41,{"id":268,"name":269,"slug":270,"priority":271,"chapter_name":22},2482,"Capitalización de empresa","capitalizacion-de-empresa",42,{"id":273,"name":274,"slug":275,"priority":276,"chapter_name":22},608,"Capitalización simple","capitalizacion-simple",43,{"id":278,"name":279,"slug":280,"priority":281,"chapter_name":22},1161,"Carta de conformidad","carta-de-conformidad",44,{"id":283,"name":284,"slug":285,"priority":286,"chapter_name":22},584,"Cartera comercial","cartera-comercial",45,{"id":288,"name":289,"slug":290,"priority":291,"chapter_name":22},1864,"Cartera de clientes (clientela)","cartera-de-clientes-clientela",46,{"id":293,"name":294,"slug":295,"priority":296,"chapter_name":22},112,"Cartera de pedidos","cartera-de-pedidos",47,{"id":298,"name":299,"slug":300,"priority":301,"chapter_name":22},583,"Cartera de préstamos","cartera-de-prestamos",48,{"id":303,"name":304,"slug":305,"priority":306,"chapter_name":22},462,"Central de reservas","central-de-reservas",49,{"id":308,"name":309,"slug":310,"priority":311,"chapter_name":22},76,"Centros de costes","centros-de-costes",50,{"id":313,"name":314,"slug":315,"priority":316,"chapter_name":22},569,"Ciclo de facturación","ciclo-de-facturacion",51,{"id":318,"name":319,"slug":320,"priority":321,"chapter_name":22},1162,"Ciclo productivo","ciclo-productivo",52,{"id":323,"name":324,"slug":325,"priority":326,"chapter_name":22},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":328,"name":329,"slug":330,"priority":331,"chapter_name":22},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":333,"name":334,"slug":335,"priority":336,"chapter_name":22},822,"Cliente empresarial","cliente-empresarial",55,{"id":338,"name":339,"slug":340,"priority":341,"chapter_name":22},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":343,"name":344,"slug":345,"priority":346,"chapter_name":22},1254,"Cliente individual","cliente-individual",57,{"id":348,"name":349,"slug":350,"priority":351,"chapter_name":22},87,"Clientes colectivos","clientes-colectivos",58,{"id":353,"name":354,"slug":355,"priority":356,"chapter_name":22},755,"Competidor potencial","competidor-potencial",59,{"id":358,"name":359,"slug":360,"priority":361,"chapter_name":22},1315,"Conceptos retributivos","conceptos-retributivos",60,{"id":363,"name":364,"slug":365,"priority":366,"chapter_name":22},411,"Conciliación bancaria","conciliacion-bancaria",61,{"id":368,"name":369,"slug":370,"priority":371,"chapter_name":22},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":373,"name":374,"slug":375,"priority":376,"chapter_name":22},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":378,"name":379,"slug":380,"priority":381,"chapter_name":22},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial",64,{"id":383,"name":384,"slug":385,"priority":386,"chapter_name":22},1456,"Contabilidad inversa","contabilidad-inversa",65,{"id":388,"name":389,"slug":390,"priority":391,"chapter_name":22},1650,"Contrato en prácticas","contrato-en-practicas",66,{"id":393,"name":394,"slug":395,"priority":396,"chapter_name":22},582,"Control de nóminas","control-de-nominas",67,{"id":398,"name":399,"slug":400,"priority":401,"chapter_name":22},405,"Control reactivo, control interactivo y control proactivo","control-reactivo-control-interactivo-y-control-proactivo",68,{"id":403,"name":404,"slug":405,"priority":406,"chapter_name":22},687,"Corrección de mercado (corrección técnica)","correccion-de-mercado-correccion-tecnica",69,{"id":408,"name":409,"slug":410,"priority":411,"chapter_name":22},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos",70,{"id":413,"name":414,"slug":415,"priority":416,"chapter_name":22},2601,"Coste industrial (coste de fabricación)","coste-industrial-coste-de-fabricacion",71,{"id":418,"name":419,"slug":420,"priority":421,"chapter_name":22},1101,"Coste unitario (costo unitario)","coste-unitario-costo-unitario",72,{"id":423,"name":424,"slug":425,"priority":426,"chapter_name":22},1391,"Costes","costes",73,{"id":428,"name":429,"slug":430,"priority":431,"chapter_name":22},2082,"Costes completos (full costing)","costes-completos-full-costing",74,{"id":47,"name":48,"slug":49,"priority":433,"chapter_name":22},75,{"id":435,"name":436,"slug":437,"priority":308,"chapter_name":22},1206,"Crecimiento orgánico","crecimiento-organico",{"id":439,"name":440,"slug":441,"priority":442,"chapter_name":22},1056,"Crecimiento orgánico e inorgánico","crecimiento-organico-e-inorganico",77,{"id":444,"name":445,"slug":446,"priority":447,"chapter_name":22},125,"Crédito comercial","credito-comercial",78,{"id":449,"name":450,"slug":451,"priority":452,"chapter_name":22},748,"Cuenta nómina","cuenta-nomina",79,{"id":454,"name":455,"slug":456,"priority":457,"chapter_name":22},695,"Cuenta satélite","cuenta-satelite",80,{"id":459,"name":460,"slug":461,"priority":462,"chapter_name":22},967,"Cuentas deudoras y cuentas acreedoras","cuentas-deudoras-y-cuentas-acreedoras",81,{"id":464,"name":465,"slug":466,"priority":467,"chapter_name":22},500,"Cuentas nominales (cuentas de resultado)","cuentas-nominales-cuentas-de-resultado",82,{"id":469,"name":470,"slug":471,"priority":472,"chapter_name":22},1455,"Cuentas patrimoniales y cuentas de gestión","cuentas-patrimoniales-y-cuentas-de-gestion",83,{"id":474,"name":475,"slug":476,"priority":477,"chapter_name":22},499,"Cuentas reales (cuentas de balance, cuentas 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