[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/forma-comercial-producto: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},4005,30,0,"Forma comercial (producto)","forma-comercial-producto","\u003Cp id=\"bkmrk-quiz%C3%A1s-estabas-busca\">\u003Cem>Quizás estabas buscando información sobre \u003Ca href=\"https://ikusmira.org/p/forma-comercial-marketing\">forma comercial como modalidad de comercialización.\u003C/a> \u003C/em>\u003C/p>\r\n\u003Cp id=\"bkmrk-en-la-actividad-de-p\">En la actividad de producción y comercialización, una \u003Cstrong>forma comercial\u003C/strong> es el formato en el que un producto terminado se comercializa y pone a disposición de los consumidores. Por ejemplo, las formas comerciales de un  determinado detergente líquido pueden ser un envase de 5 litros y un envase de 1 litro.\u003C/p>",345,"2026-02-19T07:37:18.000000Z","2026-02-19T07:56:46.000000Z",{"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-quiz%C3%A1s-estabas-busca\">\u003Cem>Quizás estabas buscando información sobre \u003Ca href=\"https://ikusmira.org/p/forma-comercial-marketing\">forma comercial como modalidad de comercialización.\u003C/a> \u003C/em>\u003C/p>\r\n\u003Cp id=\"bkmrk-en-la-actividad-de-p\">En la actividad de producción y comercialización, una \u003Cstrong>forma comercial\u003C/strong> es el formato en el que un producto terminado se comercializa y pone a disposición de los consumidores. Por ejemplo, las formas comerciales de un  determinado detergente líquido pueden ser un envase de 5 litros y un envase de 1 litro.\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},2454,"Principio de uniformidad","principio-de-uniformidad","\u003Cp id=\"bkmrk-el-principio-de-unif\">\u003Cspan id=\"bkmrk-el-principio-de-unif-1\" class=\"form-control-text textarea\" style=\"display: block;\" role=\"textbox\">El \u003Cstrong>principio de uniformidad \u003C/strong>es un principio contable según el cual una vez decididos y aplicados los criterios a utilizar en el desarrollo de la contabilidad, por ejemplo respecto  a la valoración de las existencias y a la amortización económica, dichos criterios quedar fijos y aplicarse ejercicio tras ejercicio, de forma inalterada. Estos criterios deberían modificarse únicamente cuando se modificaran también las razones que motivaron su utilización.\u003Cbr>\u003Cbr>El principio de uniformidad pretende que la información que proporciona la contabilidad sea homogénea para poder comparar adecuadamente los estados contables de un ejercicio a otro. El principio de uniformidad es también una condición para garantizar la transparencia de las cuentas.\u003C/span>\u003C/p>",{"id":38,"name":39,"slug":40,"html":41},1872,"Descuento financiero","descuento-financiero","\u003Cp id=\"bkmrk-descuento-financiero\">\u003Cstrong>Descuento financiero\u003C/strong> es un tipo de operación financiera en la que un capital futuro de un montante fijo y determinado se adelanta en el tiempo de modo que hay que que descontarle o restarle los intereses para determinar su importe en este momento anterior. Se contrapone de forma inversa a la operación de capitalización financiera, en la que un capital determinado se lleva al futuro incrementado por los correspondientes intereses. Al mismo tiempo, el descuento financiero puede hacer referencia a una operación de financiación en la que un prestatatio se compromete en un momento futuro llamado vencimiento a pagar una cantidad determinada, a cambio de recibir ahora una cantidad descontada de aquella, minorada en el importe de los intereses correspondientes. \u003C/p>",{"id":43,"name":44,"slug":45,"html":46},714,"Factor ergonómico","factor-ergonomico","\u003Cp id=\"bkmrk-los-factores-ergon%C3%B3m\">Los \u003Cstrong>factores ergonómicos\u003C/strong> son las condiciones de trabajo en las que se desenvuelve un trabajador ocaracterísticas específicas de su puesto de trabajo que afectan tanto a su productividad como a su bienestar y salud física y psicológica.\u003C/p>",{"id":48,"name":49,"slug":50,"html":51},1162,"Ciclo productivo","ciclo-productivo","\u003Cp id=\"bkmrk-el-ciclo-productivo-\">El \u003Cstrong>ciclo productivo\u003C/strong> es el conjunto de fases secuenciales de un proceso de producción a partir de la materia prima o componentes hasta obtener el producto final.\u003C/p>",{"id":53,"name":54,"slug":55,"html":56},3980,"Pedido (orden de compra)","pedido-orden-de-compra","\u003Cp id=\"bkmrk-un-pedido-u-orden-de\">Un \u003Cstrong>pedido u orden de compra\u003C/strong> es un documento que emite una empresa para formalizar la compra de productos a un \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/proveedores\">proveedor\u003C/a>\u003C/strong>. Por tanto, en una compravetna de productos entre empresas, el pedido u orden de compra es emitido por el cliente y recibida por el proveedor, que deberá transformar dicha orden de compra en una orden de producción o vale de salida de almacén. \u003C/p>",{"id":58,"name":59,"slug":60,"html":61},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>",{"":63},[64,68,72,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,173,178,183,188,193,198,203,208,212,217,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,319,324,329,334,339,344,349,354,359,364,369,374,379,384,389,394,399,404,409,414,419,424,429,434,438,443,448,453,458,463,468,473,478,483,487,492,494,499,504,509,514,519,524,529,534,539,544,549,554,559,564,569,574,579,584,589,594,596,601,604,609,614,619,624,629,634,639,643,648,653,658,663,667,672,677,682,687,692,697,702,707,712,717,722,727,732,737,742,747,752,757,762,767,772,777,782,787,792,797,802,807,812,817,822,827,832,837,842,847,852,857,862,867,872,877,882,887,892,897,902,907,912,917,921,926,931,936,941,943,948,953,958,963,968,973,978,983,988,993,998,1003,1008,1013,1018,1023,1028,1033,1038,1043,1048,1053,1058,1063,1068,1073,1078,1083,1088,1093,1098,1103,1108,1113,1118,1123,1127,1132,1137,1142,1147,1152,1157,1162,1167,1172,1177,1182,1187,1192,1197,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1286,1291,1296,1301,1306,1311,1316,1321,1326,1331,1336,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1436,1441,1446,1451,1456,1461,1466,1471,1476,1481,1486,1491,1496,1500,1505,1510,1514,1519,1524,1529,1534,1539,1544,1549,1554,1559,1564,1569,1574,1579,1584,1589,1594,1599,1604,1609,1614,1619,1624,1629,1634,1639,1644,1649,1654,1659,1664,1669,1674,1679,1684,1689,1694,1699,1704,1709,1714,1719,1724,1729,1734,1739,1741,1746,1751,1752,1757,1762,1766,1770,1775,1780,1785,1790,1795,1800,1805,1810],{"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":58,"name":59,"slug":60,"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":48,"name":49,"slug":50,"priority":318,"chapter_name":23},52,{"id":320,"name":321,"slug":322,"priority":323,"chapter_name":23},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":325,"name":326,"slug":327,"priority":328,"chapter_name":23},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":330,"name":331,"slug":332,"priority":333,"chapter_name":23},822,"Cliente empresarial","cliente-empresarial",55,{"id":335,"name":336,"slug":337,"priority":338,"chapter_name":23},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":340,"name":341,"slug":342,"priority":343,"chapter_name":23},1254,"Cliente individual","cliente-individual",57,{"id":345,"name":346,"slug":347,"priority":348,"chapter_name":23},87,"Clientes colectivos","clientes-colectivos",58,{"id":350,"name":351,"slug":352,"priority":353,"chapter_name":23},755,"Competidor potencial","competidor-potencial",59,{"id":355,"name":356,"slug":357,"priority":358,"chapter_name":23},1315,"Conceptos retributivos","conceptos-retributivos",60,{"id":360,"name":361,"slug":362,"priority":363,"chapter_name":23},411,"Conciliación bancaria","conciliacion-bancaria",61,{"id":365,"name":366,"slug":367,"priority":368,"chapter_name":23},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":370,"name":371,"slug":372,"priority":373,"chapter_name":23},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":375,"name":376,"slug":377,"priority":378,"chapter_name":23},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial",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":405,"name":406,"slug":407,"priority":408,"chapter_name":23},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos",70,{"id":410,"name":411,"slug":412,"priority":413,"chapter_name":23},2601,"Coste industrial (coste de fabricación)","coste-industrial-coste-de-fabricacion",71,{"id":415,"name":416,"slug":417,"priority":418,"chapter_name":23},1101,"Coste unitario (costo unitario)","coste-unitario-costo-unitario",72,{"id":420,"name":421,"slug":422,"priority":423,"chapter_name":23},1391,"Costes","costes",73,{"id":425,"name":426,"slug":427,"priority":428,"chapter_name":23},2082,"Costes completos (full costing)","costes-completos-full-costing",74,{"id":430,"name":431,"slug":432,"priority":433,"chapter_name":23},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento",75,{"id":435,"name":436,"slug":437,"priority":308,"chapter_name":23},1206,"Crecimiento orgánico","crecimiento-organico",{"id":439,"name":440,"slug":441,"priority":442,"chapter_name":23},1056,"Crecimiento orgánico e inorgánico","crecimiento-organico-e-inorganico",77,{"id":444,"name":445,"slug":446,"priority":447,"chapter_name":23},125,"Crédito comercial","credito-comercial",78,{"id":449,"name":450,"slug":451,"priority":452,"chapter_name":23},748,"Cuenta nómina","cuenta-nomina",79,{"id":454,"name":455,"slug":456,"priority":457,"chapter_name":23},695,"Cuenta satélite","cuenta-satelite",80,{"id":459,"name":460,"slug":461,"priority":462,"chapter_name":23},967,"Cuentas deudoras y cuentas acreedoras","cuentas-deudoras-y-cuentas-acreedoras",81,{"id":464,"name":465,"slug":466,"priority":467,"chapter_name":23},500,"Cuentas nominales (cuentas de resultado)","cuentas-nominales-cuentas-de-resultado",82,{"id":469,"name":470,"slug":471,"priority":472,"chapter_name":23},1455,"Cuentas patrimoniales y cuentas de 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