[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/estrategia-funcional: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},4048,30,0,"Estrategia funcional","estrategia-funcional","\u003Cp id=\"bkmrk-la-estrategia-funcio\">La \u003Cstrong>estrategia funcional\u003C/strong> es la \u003Ca href=\"https://ikusmira.org/p/estrategias-de-empresa-estrategias-empresariales\">estrategia empresarial\u003C/a> que opera dentro de las áreas funcional de cada unidad estratégica de negocio de una empresa y desarrolla de forma más concreta las acciones encaminadas a conseguir la ventaja competitiva que se ha definido en la \u003Ca href=\"https://ikusmira.org/p/estrategia-de-negocio\">estrategia de negocio\u003C/a>. \u003C/p>",351,"2026-02-26T15:25:52.000000Z","2026-02-26T15:37:39.000000Z",{"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-la-estrategia-funcio\">La \u003Cstrong>estrategia funcional\u003C/strong> es la \u003Ca href=\"https://ikusmira.org/p/estrategias-de-empresa-estrategias-empresariales\">estrategia empresarial\u003C/a> que opera dentro de las áreas funcional de cada unidad estratégica de negocio de una empresa y desarrolla de forma más concreta las acciones encaminadas a conseguir la ventaja competitiva que se ha definido en la \u003Ca href=\"https://ikusmira.org/p/estrategia-de-negocio\">estrategia de negocio\u003C/a>. \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},3295,"Costes logísticos","costes-logisticos","\u003Cp id=\"bkmrk-los-costes-log%C3%ADstico\">Los \u003Cstrong>costes logísticos\u003C/strong> son aquellos costes relacionados con la cadena suministro, como almacenamiento y  transporte de materias primas y productos terminados. Pueden representar una parte importante del coste total de la empresa; de hecho, hay sistemas de gestión de la producción que se basan en el control y minimización de estos costes con el objetivo de maximizar el beneficio de la empresa, como son el sistema \u003Cem>just-in-time, \u003C/em>siempre a través una máxima coordinación con clientes y proveedores y entre los almacenes y los talleres de producción y detectando y evitando los costes superfluos.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-log%C3%ADstica-%28empresa%29\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/logistica-empresa\">\u003Cstrong>Logística (empresa)\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":37,"name":38,"slug":39,"html":40},2743,"Gastos generales","gastos-generales","\u003Cp id=\"bkmrk-en-contabilidad%2C-los\">En contabilidad, los \u003Cstrong>gastos generales \u003C/strong>hacen referencia a aquellos gastos que no están directamente relacionados con el volumen de producción o la prestación de servicios, pero que al mismo tiempo son necesarios para el mantenimiento de la actividad de la empresa, como gastos de administración, suministros generales, gastos relacionados con el mantenimiento de edificios, maquinaria y equipamiento, etc. \u003C/p>",{"id":42,"name":43,"slug":44,"html":45},1057,"Experiencia de marca","experiencia-de-marca","\u003Cp id=\"bkmrk-la-experiencia-de-ma\">La \u003Cstrong>experiencia de marca\u003C/strong> es el conjunto de percepciones (experiencias) y sus consecuentes emociones provocadas por la interacción entre una marca y el destinatario actual o potencial del producto, servicio o idea asociada a dicha marca, con vistas a crear un vínculo duradero con aquel. Más concretamente, la experiencia de marca es, en primer lugar, sensorial, una toma de contacto con un nombre y un logo, diseñada por la empresa y que a partir de ahí, junto con otros elementos relacionados con la marca como la popularidad o prestigio, genera sucesivamente una dimensión primero afectiva, luego intelectual y finalmente conductual, terminando con la compra y adquisición y la satisfacción del consumidor.\u003C/p>",{"id":47,"name":48,"slug":49,"html":50},2429,"Marketing de afiliación","marketing-de-afiliacion","\u003Cp id=\"bkmrk-el-marketing-de-afil\">El \u003Cstrong>marketing de afiliación\u003C/strong> es la promoción del producto o servicio ofrecido por parte de una empresa por parte de una o varias personas llamadas afiliados de forma online, a través de sus redes sociales, páginas webs, canales de video, blogs, etc., de forma que afiliado cobra una remuneración o comisión por cada interacción que generan los visitantes de esos medios hacia el canal online de la empresa. Estas interacciones que generan remuneración no tienen porque ser directamente la compra de un producto o servcio, sino que puede consistir simplemente en la creación de una cuenta o simplemente una visita. Por parte del afiliado también se pueden dar diferentes niveles de compromiso con la empresa a la hora de promocionar elvproducto o servicio: su promoción puede consistir simplemente un banner en su medio online que lleve a la página web de la empresa, o llegar a la recomendación expresa y personal a través de video del producto o servicio en cuestión. \u003C/p>",{"id":52,"name":53,"slug":54,"html":55},4049,"Neocontismo (escuela neocontista, teoría valorativa)","neocontismo-escuela-neocontista-teoria-valorativa","\u003Cp id=\"bkmrk-el-neocontismo%2C-escu\">El \u003Cstrong>neocontismo, escuela neocontista o teoría valorativa\u003C/strong> es una corriente histórica contable desarrollada desde principios del siglo XX que pone el énfasis en el valor de los elementos y hechos económicos y financieros que se desarrollan en la empresa y en las cuentas contables como reflejo de dicho valor, frente a otras escuelas contables de tipo más personalista, que se centraban en quién debe a quién para registrar los hechos en una empresa. Desde esa perspectiva, subrayó la ecuación patrimonial básica de activo igual a pasivo más fondos propios, desde la perspectiva de que toda causa tiene su efecto o más concretamente que toda inversión proviene de una financiación. El neocontismo se insertó en una disciplina que se dio en llamar  economología, como ciencia de la actividad económica en la empresa y tomó como paradigma el inductivismo, resaltando la experiencia práctica como modo de desarrollar principios contables, frente a enfoque más formalistas y rígidos.\u003C/p>",{"id":57,"name":58,"slug":59,"html":60},898,"Estrategias de desarrollo de mercado","estrategias-de-desarrollo-de-mercado","\u003Cp id=\"bkmrk-una-estrategia-de-de\">Una \u003Cstrong>estrategia de desarrollo de mercado\u003C/strong> es el conjunto de objetivos, programas, decisiones y actuaciones que una empresa lleva a cabo con el objetivo de entrar en unevos mrcados o crecer en los mercados en los que ya está presente. Existen diferentes estrategias de desarrollo: (1) penetración de mercado, cuando se busca incrementar la cuota de mercado sin intoducir nuevos productos ni realizar modificaciones en la cartera de productos presente; (2) (3) entrada a nuevos mercados geográficos o a nuevos segmentos, sin relizar modificaciones sustanciales en la oferta; (3) desarrollo de producto, cuando se pretende ofrecer un nuevo producto o modificar las características de aquellos que ya ofrece la compañía; (4) diversificación, cuando la empresa da un giro absoluto a su actividad, implementado nuevos negocios.\u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,176,181,186,191,196,201,206,211,215,220,225,230,235,240,245,250,255,260,265,270,275,280,285,290,295,300,305,310,315,320,325,330,335,340,345,350,355,360,365,370,375,380,385,390,395,400,405,410,415,420,425,430,435,440,444,449,454,459,464,469,474,479,484,489,493,498,503,508,513,518,523,528,533,538,543,548,553,558,563,568,573,578,580,585,590,595,597,602,607,610,615,620,625,630,635,640,645,649,654,659,664,669,673,678,683,688,693,698,703,708,713,718,723,728,733,738,743,748,753,755,760,765,770,775,780,785,790,795,800,805,810,815,820,825,830,835,840,845,850,855,860,865,870,875,880,885,890,895,900,905,910,915,920,924,929,934,939,944,949,954,959,964,969,974,979,984,989,994,999,1004,1009,1014,1019,1024,1029,1034,1039,1044,1049,1054,1059,1064,1069,1074,1079,1084,1089,1094,1099,1104,1109,1114,1119,1124,1129,1133,1138,1143,1148,1153,1158,1163,1168,1173,1178,1183,1188,1190,1195,1200,1204,1209,1214,1219,1224,1229,1234,1239,1244,1249,1254,1259,1264,1269,1274,1279,1284,1289,1294,1299,1304,1309,1314,1319,1324,1329,1334,1339,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1436,1441,1446,1451,1456,1461,1466,1471,1476,1481,1486,1491,1496,1500,1505,1510,1514,1519,1524,1529,1534,1539,1544,1549,1554,1559,1564,1569,1574,1579,1584,1589,1594,1599,1604,1609,1614,1619,1624,1629,1634,1639,1644,1649,1654,1659,1664,1669,1674,1679,1684,1689,1694,1699,1704,1709,1714,1719,1724,1729,1734,1739,1744,1749,1754,1759,1764,1769,1773,1777,1782,1787,1788,1790,1795,1800,1805,1810],{"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":221,"name":222,"slug":223,"priority":224,"chapter_name":22},1037,"Capital de préstamo","capital-de-prestamo",32,{"id":226,"name":227,"slug":228,"priority":229,"chapter_name":22},2330,"Capital económico","capital-economico",33,{"id":231,"name":232,"slug":233,"priority":234,"chapter_name":22},1308,"Capital financiero (matemática financiera)","capital-financiero-matematica-financiera",34,{"id":236,"name":237,"slug":238,"priority":239,"chapter_name":22},1327,"Capital inicial y capital final","capital-inicial-y-capital-final",35,{"id":241,"name":242,"slug":243,"priority":244,"chapter_name":22},988,"Capital mobiliario (capital mueble)","capital-mobiliario-capital-mueble",36,{"id":246,"name":247,"slug":248,"priority":249,"chapter_name":22},2699,"Capital operativo","capital-operativo",37,{"id":251,"name":252,"slug":253,"priority":254,"chapter_name":22},1038,"Capital pendiente de amortizar","capital-pendiente-de-amortizar",38,{"id":256,"name":257,"slug":258,"priority":259,"chapter_name":22},1001,"Capital permanente","capital-permanente",39,{"id":261,"name":262,"slug":263,"priority":264,"chapter_name":22},550,"Capital tecnológico","capital-tecnologico",40,{"id":266,"name":267,"slug":268,"priority":269,"chapter_name":22},1570,"Capitalización bursátil","capitalizacion-bursatil",41,{"id":271,"name":272,"slug":273,"priority":274,"chapter_name":22},2482,"Capitalización de empresa","capitalizacion-de-empresa",42,{"id":276,"name":277,"slug":278,"priority":279,"chapter_name":22},608,"Capitalización simple","capitalizacion-simple",43,{"id":281,"name":282,"slug":283,"priority":284,"chapter_name":22},1161,"Carta de conformidad","carta-de-conformidad",44,{"id":286,"name":287,"slug":288,"priority":289,"chapter_name":22},584,"Cartera comercial","cartera-comercial",45,{"id":291,"name":292,"slug":293,"priority":294,"chapter_name":22},1864,"Cartera de clientes (clientela)","cartera-de-clientes-clientela",46,{"id":296,"name":297,"slug":298,"priority":299,"chapter_name":22},112,"Cartera de pedidos","cartera-de-pedidos",47,{"id":301,"name":302,"slug":303,"priority":304,"chapter_name":22},583,"Cartera de préstamos","cartera-de-prestamos",48,{"id":306,"name":307,"slug":308,"priority":309,"chapter_name":22},462,"Central de reservas","central-de-reservas",49,{"id":311,"name":312,"slug":313,"priority":314,"chapter_name":22},76,"Centros de costes","centros-de-costes",50,{"id":316,"name":317,"slug":318,"priority":319,"chapter_name":22},569,"Ciclo de facturación","ciclo-de-facturacion",51,{"id":321,"name":322,"slug":323,"priority":324,"chapter_name":22},1162,"Ciclo productivo","ciclo-productivo",52,{"id":326,"name":327,"slug":328,"priority":329,"chapter_name":22},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":331,"name":332,"slug":333,"priority":334,"chapter_name":22},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":336,"name":337,"slug":338,"priority":339,"chapter_name":22},822,"Cliente empresarial","cliente-empresarial",55,{"id":341,"name":342,"slug":343,"priority":344,"chapter_name":22},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":346,"name":347,"slug":348,"priority":349,"chapter_name":22},1254,"Cliente individual","cliente-individual",57,{"id":351,"name":352,"slug":353,"priority":354,"chapter_name":22},87,"Clientes colectivos","clientes-colectivos",58,{"id":356,"name":357,"slug":358,"priority":359,"chapter_name":22},755,"Competidor potencial","competidor-potencial",59,{"id":361,"name":362,"slug":363,"priority":364,"chapter_name":22},1315,"Conceptos retributivos","conceptos-retributivos",60,{"id":366,"name":367,"slug":368,"priority":369,"chapter_name":22},411,"Conciliación bancaria","conciliacion-bancaria",61,{"id":371,"name":372,"slug":373,"priority":374,"chapter_name":22},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":376,"name":377,"slug":378,"priority":379,"chapter_name":22},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":381,"name":382,"slug":383,"priority":384,"chapter_name":22},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial",64,{"id":386,"name":387,"slug":388,"priority":389,"chapter_name":22},1456,"Contabilidad inversa","contabilidad-inversa",65,{"id":391,"name":392,"slug":393,"priority":394,"chapter_name":22},1650,"Contrato en prácticas","contrato-en-practicas",66,{"id":396,"name":397,"slug":398,"priority":399,"chapter_name":22},582,"Control de nóminas","control-de-nominas",67,{"id":401,"name":402,"slug":403,"priority":404,"chapter_name":22},405,"Control reactivo, control interactivo y control proactivo","control-reactivo-control-interactivo-y-control-proactivo",68,{"id":406,"name":407,"slug":408,"priority":409,"chapter_name":22},687,"Corrección de mercado (corrección técnica)","correccion-de-mercado-correccion-tecnica",69,{"id":411,"name":412,"slug":413,"priority":414,"chapter_name":22},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos",70,{"id":416,"name":417,"slug":418,"priority":419,"chapter_name":22},2601,"Coste industrial (coste de fabricación)","coste-industrial-coste-de-fabricacion",71,{"id":421,"name":422,"slug":423,"priority":424,"chapter_name":22},1101,"Coste unitario (costo unitario)","coste-unitario-costo-unitario",72,{"id":426,"name":427,"slug":428,"priority":429,"chapter_name":22},1391,"Costes","costes",73,{"id":431,"name":432,"slug":433,"priority":434,"chapter_name":22},2082,"Costes completos (full costing)","costes-completos-full-costing",74,{"id":436,"name":437,"slug":438,"priority":439,"chapter_name":22},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento",75,{"id":441,"name":442,"slug":443,"priority":311,"chapter_name":22},1206,"Crecimiento 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