[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/neocontismo-escuela-neocontista-teoria-valorativa: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},4049,30,0,"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>",352,"2026-02-26T15:58:53.000000Z","2026-02-26T16:08:26.000000Z",{"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-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":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},2748,"Flujo de caja libre","flujo-de-caja-libre","\u003Cp id=\"bkmrk-el-flujo-de-caja-lib\">El \u003Cstrong>flujo de caja libre\u003C/strong> es el \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/flujos-de-caja\">flujo de caja\u003C/a>\u003C/strong> neto (entradas de dinero menos salidos de dinero) que se genera en la explotación o actividad normal de la empresa, descontando además los flujos de caja negativos o salidas de efectivo relacionados con la sustitución de activos fijos relacionados con la actividad y las inversiones destinadas al crecimiento. Es un indicador del dinero que tiene disponible la empresa para hacer frente al pago de deuda más intereses y para remunerar el capital. \u003C/p>",{"id":37,"name":38,"slug":39,"html":40},1314,"Monto dinerario","monto-dinerario","\u003Cp id=\"bkmrk-un-monto-dinerario-e\">Un \u003Cstrong>monto dinerario\u003C/strong> es una cantidad total de dinero, referida a un coste, ingreso, remuneración o derechos de cobro.\u003C/p>",{"id":42,"name":43,"slug":44,"html":45},2136,"Metas culturales","metas-culturales","\u003Cp id=\"bkmrk-en-el-%C3%A1mbito-de-la-e\">En el ámbito de la empresa y otras instituciones, las \u003Cstrong>metas culturales\u003C/strong> son los principios, valores y comportamientos recurrentes que la empresa desea inculcar e implantar en su organización, tal como han sido establecidos dentro de su plan estrátegico y de acuerdo con todos los grupos de interés de la empresa. Las metas culturales suelen estar relacionadas con la igualdad de género, la no discriminación, intolerancia a todo tipo de acoso, plurilingüismo, muticulturalismo, responsablidad social de la empresa y compromiso personal y colectivo con los objetivos de la empresa. El diseño e implantación óptimos de las metas culturales fomenta el desarrollo de una cultura de empresa, mejora la motivació, el ambiente laboral y la productividad y refuerza la cohesión de los recursos humanos de la empresa.\u003C/p>",{"id":47,"name":48,"slug":49,"html":50},1416,"Valoración de puestos de trabajo","valoracion-de-puestos-de-trabajo","\u003Cp id=\"bkmrk-la-valoraci%C3%B3n-de-pue\">La \u003Cstrong>valoración de puestos de trabajo\u003C/strong> consiste en la estimación del valor de cada puesto de trabajo en la empresa, en el sentido de la importancia, responsabilidad, complejidad y dificultad de las tareas que lo definen, con el objetivo de disponer de una base sobre la que establecer una política de salarios y remuneraciones dentro de la empresa. La valoración puede realizarse a través de evaluaciones directas más o menos subjetivas de directivos o expertos, o agregando valoraciones de las tareas o habilidades implicadas en cada puesto de trabajo. El resultado final de la valoración puede consistir tanto en una jerarquización de puestos como una puntuación cuantitativa final para cada uno de ellos.\u003C/p>\r\n\u003Cp id=\"bkmrk-referencias\">\u003Cstrong>Referencias\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-https%3A%2F%2Focw.ehu.eus%2F\">\r\n\u003Cli>\u003Ca href=\"https://ocw.ehu.eus/pluginfile.php/46540/mod_resource/content/1/Temario/5_GAIA_OCW_2014_Behin_betikoa.pdf\">https://ocw.ehu.eus/pluginfile.php/46540/mod_resource/content/1/Temario/5_GAIA_OCW_2014_Behin_betikoa.pdf\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":52,"name":53,"slug":54,"html":55},3925,"Contabilidad por decalco","contabilidad-por-decalco","\u003Cp id=\"bkmrk-la-contabilidad-por-\">La \u003Cstrong>contabilidad por decalco\u003C/strong> fue un procedimiento de registro contable desarrollado en el siglo XX antes de la contabilidad mecanizada o por ordenador que consistía en la utilización de hojas de papel de calco que permitían realizar varias anotaciones en diferentes libros de una sola vez, generalmente en el LIbro Diario, Libro Mayor y otros libros auxiliares. Referencias bibliográficas de este método son el libro de Enrique Moliné de título \u003Cem>Contabilidad por decalco\u003C/em> (1964) y el libro \u003Cem>Contabilidad por Decalco\u003C/em> (1982) de G.R. Fanciulli.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-contabilidad-mecaniz\">\r\n\u003Cli class=\"null\">\u003Ca href=\"https://ikusmira.org/p/contabilidad-mecanizada\">\u003Cstrong>Contabilidad mecanizada\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>",{"id":57,"name":58,"slug":59,"html":60},695,"Cuenta satélite","cuenta-satelite","\u003Cp id=\"bkmrk-dentro-de-la-contabi\">Dentro de la contabilidad nacional, \u003Cstrong>la contabilidad satélite o cuentas satélites\u003C/strong> (satélites en el sentido de complementarias) recogen la contabilidad de ciertas áreas concretas de actividad que por su naturaleza es conveniente desglosar de forma especial, además de en términos monetarios, también en términos físicos e incluyendo otro tipo de variables interesantes, tanto de tipo cuantitativo como cualitativo, y conceptos como externalidades. Ejemplos de aplicación son la gestión de bosques, los cuidados a las personas mayores y más en general la sanidad, la generación y tratamiento de residuos o la educación. Gracias a las cuentas satélite se hace posible visibilizar ciertos aspectos de un área en concreto que puedan permanecer ocultos a las estadísticas oficiales, para obtener así una visión más global.\u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,176,181,186,191,196,201,206,211,215,220,225,230,235,240,245,250,255,260,265,270,275,280,285,290,295,300,305,310,315,320,325,330,335,340,345,350,355,360,365,370,375,380,385,390,395,400,405,410,415,420,425,430,435,440,444,449,454,459,461,466,471,476,481,486,490,495,500,505,510,515,520,525,530,535,540,545,550,555,560,565,570,575,580,585,590,595,600,605,610,613,618,623,628,633,638,643,648,652,657,662,667,672,676,681,686,691,696,701,706,711,716,721,726,731,736,741,746,751,756,761,766,771,776,781,786,791,796,801,803,808,813,815,820,825,830,835,840,845,850,855,860,865,870,875,880,885,890,895,900,905,910,915,920,924,929,934,939,944,949,954,959,964,969,974,979,984,989,994,999,1004,1009,1014,1019,1024,1029,1034,1039,1044,1049,1054,1059,1064,1069,1074,1079,1084,1089,1094,1099,1104,1109,1114,1119,1124,1129,1133,1138,1143,1148,1153,1155,1160,1165,1170,1175,1180,1185,1190,1195,1200,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1286,1291,1296,1301,1306,1311,1316,1321,1326,1331,1336,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1436,1441,1446,1451,1456,1461,1466,1471,1476,1481,1486,1491,1496,1500,1505,1510,1514,1519,1524,1529,1534,1539,1544,1549,1554,1559,1564,1569,1574,1579,1584,1589,1594,1599,1604,1609,1614,1619,1624,1629,1634,1639,1644,1649,1654,1659,1664,1669,1674,1679,1684,1689,1694,1699,1701,1706,1711,1716,1721,1726,1731,1736,1741,1746,1751,1756,1761,1766,1770,1774,1779,1784,1789,1790,1795,1800,1805,1810],{"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 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