[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/marketing-de-emboscada: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},4125,30,0,"Marketing de emboscada","marketing-de-emboscada","\u003Cp id=\"bkmrk-el-marketing-de-embo\">El \u003Cstrong>marketing de emboscada, \u003C/strong>conocido también como \u003Cem>\u003Cstrong>ambush marketing\u003C/strong>\u003C/em>,  es el conjunto de acciones publicitarias que una empresa o marca desarrolla en el contexto de un evento de forma informal a pesar de no encontrarse entre los patrocinadores del evento, totalmente al margen de estos, de forma más o menos intrusiva y sin autorización expresa, persiguiendo a través de dichas acciones la asociación entre la empresa o marca y el evento. \u003C/p>",357,"2026-03-17T13:55:22.000000Z","2026-03-17T13:59:32.000000Z",{"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-el-marketing-de-embo\">El \u003Cstrong>marketing de emboscada, \u003C/strong>conocido también como \u003Cem>\u003Cstrong>ambush marketing\u003C/strong>\u003C/em>,  es el conjunto de acciones publicitarias que una empresa o marca desarrolla en el contexto de un evento de forma informal a pesar de no encontrarse entre los patrocinadores del evento, totalmente al margen de estos, de forma más o menos intrusiva y sin autorización expresa, persiguiendo a través de dichas acciones la asociación entre la empresa o marca y el evento. \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},2750,"Inventario físico","inventario-fisico","\u003Cp id=\"bkmrk-el-inventario-f%C3%ADsico\">El \u003Cstrong>inventario físico \u003C/strong>es el conjunto de activos físicos y existencias que posee una empresa u organización, al que se hace referencia especialmente a la hora de establecer la conicidencia con el \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/inventario\">inventario registrado\u003C/a>\u003C/strong> en libros. \u003C/p>",{"id":38,"name":39,"slug":40,"html":41},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial","\u003Cp id=\"bkmrk-las-cla%C3%BAsulas-de-rev\">Las \u003Cstrong>claúsulas de revisión salarial\u003C/strong> son condiciones que se añaden a un convenio colectivo de trabajadores o en un contrato de trabajo, según las cuales los salarios se actualizarán o incrementarán en situaciones concretas de inflación, con el objetivo de no disminuir o al menos limitar la pérdida de poder adquisitivo de los trabajadores como consecuencia de las subidas generales de precios. Las cáusulas de revisión salarial pueden incrementar el salario en la misma medida que la subida de precios o en un porcentaje de dicha subida. \u003C/p>",{"id":43,"name":44,"slug":45,"html":46},2747,"Flujos de caja","flujos-de-caja","\u003Cp id=\"bkmrk-un-flujo-de-caja-%28en\">Un\u003Cstrong> flujo de caja, flujo de efectivo o flujo de tesorería\u003C/strong> (en inglés, \u003Cem>cash flow\u003C/em>) es cada una de las entradas  o salidas de efectivo (cobros o pagos dinerarios) que se producen en una empresa o en un proyecto de la misma. Cuando se produce la entrada, se considera que el flujo de caja es positivo; y en el caso de salida de dinero, que el flujo de caja es negativo. La diferencia entre todos los ingresos y salidas de efectivo que se dan en un período o están relacionados con un proyecto es el\u003Cstrong> flujo neto de caja\u003C/strong> que puede ser positivo o negativo.\u003Cbr>\u003Cbr>Los flujos de caja no deben confundirse con los ingresos y gastos de la empresa: un ingreso (por ejemplo, una venta) no lleva necesariamente aparejado un ingreso, ya que el ingreso correspondiente puede producirse más tarde, en otro ejercicio o nunca; asimismo, un gasto (por ejemplo, la compra de materias primas) no implica una salida de dinero, ya que esta puede quedar como deuda de la empresa.\u003Cbr>\u003Cbr>Así, en los flujos de caja se recogen ingresos reales o efectivos, rechazando entradas pendientes de cobro y salidas pendientes de pago, entre otros. Las cuotas de amortización, que se consideran gasto, tampoco son flujos de caja. Por lo tanto, los flujos de caja sólo incluyen movimientos de dinero. Hay que advertir que las empresas suelen quebrar precisamente por falta de dinero y no tanto por pérdidas, y de ahí la necesidad de controlar los flujos de caja. Los flujos de caja también se utilizan para valorar la conveniencia de los proyectos de inversión, descontando en el tiempo esos flujos de caja que el proyecto generará periódicamente para calcular el Valor Actualizado Neto. Se distinguen varios tipos de flujos de caja: el\u003Cstrong> flujo de caja de explotación o el flujo de caja operativo\u003C/strong> es un flujo neto de caja relacionado con la actividad de la empresa, excluyendo, por ejemplo, el pago de intereses; por otro lado, se distinguen también los flujos de caja relacionados con las inversiones y la financiación. Por otro lado, hay que tener en cuenta también la problemática de los flujos de caja en diferentes divisas, a la hora de calcular los flujos de caja netos. Asimismo se considera el denominado\u003Cstrong style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Oxygen, Ubuntu, Roboto, Cantarell, 'Fira Sans', 'Droid Sans', 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; outline-color: var(--color-primary);\"> \u003Ca href=\"https://ikusmira.org/p/flujo-de-caja-libre\">flujo libre de caja\u003C/a>\u003C/strong>\u003Cspan style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Oxygen, Ubuntu, Roboto, Cantarell, 'Fira Sans', 'Droid Sans', 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"> (\u003C/span>\u003Cem style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Oxygen, Ubuntu, Roboto, Cantarell, 'Fira Sans', 'Droid Sans', 'Helvetica Neue', sans-serif; font-size: 14px; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; outline-color: var(--color-primary);\">free cash flow\u003C/em>\u003Cspan style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Oxygen, Ubuntu, Roboto, Cantarell, 'Fira Sans', 'Droid Sans', 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\">), flujo neto de caja relacionado con la activ\u003C/span> idad de la empresa, pero que deduce también desembolsos relacionados con  la renovación de las inversiones y el crecimiento de la empresa.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-sorprender-que\">Puede sorprender que para evaluar los proyectos de inversión se tengan en cuenta los flujos de caja y no los beneficios. La razón es la coherencia, ya que en un proyecto de inversión un elemento fundamental es el importe de la inversión, que suele ser una salida de dinero. Para analizar la conveniencia de la inversión habrá que comparar esta salida inicial de dinero con los futuros ingresos y salidas, esto es, los flujos de caja.\u003C/p>",{"id":48,"name":49,"slug":50,"html":51},1146,"Mínimo histórico y máximo histórico","minimo-historico-y-maximo-historico","\u003Cp id=\"bkmrk-m%C3%ADnimo-hist%C3%B3rico-y-m\">\u003Cstrong>Mínimo histórico y máximo histórico\u003C/strong> son respectivamente el menor y mayor valor que se han alcanzado en una serie temporal histórica de una magnitud concreta a lo largo de un periodo dado, especialmente en referencia a cotizaciones bursátiles y precios de otros activos con una evolución cambiante.\u003C/p>",{"id":53,"name":54,"slug":55,"html":56},2556,"Acciones (finanzas)","acciones-finanzas","\u003Cdiv class=\"row\" id=\"bkmrk-las-acciones-son-par\">\r\n\u003Cdiv class=\"col-md-12 col-xs-12\">Las \u003Cstrong>acciones\u003C/strong> son partes alícuotas o partes iguales del capital social de sociedades anónimas y otras sociedades mercantiles equivalentes más o menos equivalentes, mediante la suscripción y desembolso de las cuales los socios pasan a ser propietarios de la empresa. Las acciones consisten en la adquisición por el socio de derechos económicos y políticos en la sociedad, tales como el derecho a disponer de los beneficios mediante dividendos, el derecho a la adquisición de nuevas acciones mediante derechos de suscripción preferente y el derecho de voto en las Juntas Generales de la sociedad.\u003Cbr>\u003Cbr>Otra característica especial de las acciones frente a las participaciones en otras sociedades mercantiles es la libertad de venderlas o en general enajenarlas. A menudo, aunque para ello es necesario cumplir una serie de requisitos, las acciones se venden y compran en un mercado denominado bolsa de valores, y en estas compraventas también se producen beneficios y pérdidas respecto al valor previamente desmebolsado por las acciones. Dado que no se conocen los rendimientos que se obtendrán tanto por dividendos como por beneficios obtenidos en bolsa, se dice que las acciones son activos de renta variable.\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\">\u003C/div>\r\n\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk-\">\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk--1\">\u003C/div>\r\n\u003Cdiv class=\"col-md-12 col-xs-12\" id=\"bkmrk-valor-nominal-de-una\">\r\n\u003Cul>\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\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/valor-teorico-de-una-accion\">\u003Cstrong>Valor teórico de una acción\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>\r\n\u003C/div>\r\n\u003Cp id=\"bkmrk-%C2%A0\">\u003C/p>",{"id":58,"name":59,"slug":60,"html":61},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>",{"":63},[64,68,69,73,78,83,88,93,98,103,108,113,118,123,128,133,138,143,148,153,158,163,168,173,178,183,188,193,198,203,208,212,217,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,329,334,339,344,349,354,359,364,369,374,379,384,389,394,399,404,409,414,419,424,429,434,438,443,448,453,458,463,468,473,478,483,487,492,497,502,507,512,517,522,527,532,537,542,547,552,557,562,567,572,577,582,587,592,597,602,607,610,615,620,625,630,635,640,645,649,654,659,664,669,673,678,683,688,693,698,703,708,713,718,723,728,733,738,743,748,753,758,763,768,773,778,783,788,793,798,803,805,810,815,820,825,830,835,840,845,850,855,860,865,870,875,880,885,890,895,900,905,910,915,920,924,929,934,939,944,949,954,959,964,969,974,979,984,989,994,999,1004,1009,1014,1019,1024,1029,1034,1039,1044,1049,1054,1059,1064,1069,1074,1079,1084,1089,1094,1099,1104,1109,1114,1119,1124,1129,1133,1138,1143,1148,1150,1155,1160,1165,1170,1175,1180,1185,1190,1192,1197,1201,1203,1208,1213,1218,1223,1228,1233,1238,1243,1248,1253,1258,1263,1268,1273,1278,1283,1288,1293,1298,1303,1308,1313,1318,1323,1328,1333,1338,1343,1348,1353,1358,1363,1368,1373,1378,1383,1388,1393,1398,1403,1408,1413,1418,1423,1428,1433,1438,1443,1448,1453,1458,1463,1468,1473,1478,1483,1488,1493,1497,1502,1507,1511,1516,1521,1526,1531,1536,1541,1546,1551,1556,1561,1566,1571,1576,1581,1586,1591,1596,1601,1606,1611,1616,1621,1626,1631,1636,1641,1646,1651,1656,1661,1666,1671,1676,1681,1686,1691,1696,1701,1706,1711,1716,1721,1726,1731,1736,1741,1746,1751,1756,1761,1766,1770,1774,1779,1784,1789,1794,1799,1804,1809,1814],{"id":65,"name":66,"slug":67,"priority":7,"chapter_name":23},1155,"A tanto alzado","a-tanto-alzado",{"id":53,"name":54,"slug":55,"priority":15,"chapter_name":23},{"id":70,"name":71,"slug":72,"priority":21,"chapter_name":23},1538,"Acciones preferentes","acciones-preferentes",{"id":74,"name":75,"slug":76,"priority":77,"chapter_name":23},1868,"Activo (contabilidad)","activo-contabilidad",3,{"id":79,"name":80,"slug":81,"priority":82,"chapter_name":23},2443,"Activo no corriente","activo-no-corriente",4,{"id":84,"name":85,"slug":86,"priority":87,"chapter_name":23},1116,"Activos diferidos","activos-diferidos",5,{"id":89,"name":90,"slug":91,"priority":92,"chapter_name":23},2021,"Activos financieros de renta fija","activos-financieros-de-renta-fija",6,{"id":94,"name":95,"slug":96,"priority":97,"chapter_name":23},434,"Activos inmobiliarios","activos-inmobiliarios",7,{"id":99,"name":100,"slug":101,"priority":102,"chapter_name":23},1166,"Activos intelectuales (recursos intelectuales)","activos-intelectuales-recursos-intelectuales",8,{"id":104,"name":105,"slug":106,"priority":107,"chapter_name":23},1320,"Aguinaldo","aguinaldo",9,{"id":109,"name":110,"slug":111,"priority":112,"chapter_name":23},451,"Ajuste de plantilla","ajuste-de-plantilla",10,{"id":114,"name":115,"slug":116,"priority":117,"chapter_name":23},2227,"Alcance del negocio","alcance-del-negocio",11,{"id":119,"name":120,"slug":121,"priority":122,"chapter_name":23},399,"Alternativa de inversión","alternativa-de-inversion",12,{"id":124,"name":125,"slug":126,"priority":127,"chapter_name":23},487,"Amortización lineal","amortizacion-lineal",13,{"id":129,"name":130,"slug":131,"priority":132,"chapter_name":23},572,"Análisis de negocio","analisis-de-negocio",14,{"id":134,"name":135,"slug":136,"priority":137,"chapter_name":23},1364,"Análisis marginal","analisis-marginal",15,{"id":139,"name":140,"slug":141,"priority":142,"chapter_name":23},1074,"Área de comercialización (área comercial, departamento comercial)","area-de-comercializacion-area-comercial-departamento-comercial",16,{"id":144,"name":145,"slug":146,"priority":147,"chapter_name":23},380,"Área de negocio","area-de-negocio",17,{"id":149,"name":150,"slug":151,"priority":152,"chapter_name":23},1312,"Áreas de modelos de negocios","areas-de-modelos-de-negocios",18,{"id":154,"name":155,"slug":156,"priority":157,"chapter_name":23},842,"Asiento contable","asiento-contable",19,{"id":159,"name":160,"slug":161,"priority":162,"chapter_name":23},1899,"Balance social","balance-social",20,{"id":164,"name":165,"slug":166,"priority":167,"chapter_name":23},2080,"Benchmarking","benchmarking",21,{"id":169,"name":170,"slug":171,"priority":172,"chapter_name":23},2149,"Beneficio neto","beneficio-neto",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 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