[{"data":1,"prerenderedAt":1812},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/pagos-a-cuenta:0":3},{"page":4,"book":25,"news":1806,"questionSent":19,"questions":1807,"formData":1808,"attachments":22,"chartData":22,"pending":19,"chartOptions":1809,"afspec":19,"aflink":1811},{"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},4112,30,0,"Pagos a cuenta","pagos-a-cuenta","\u003Cp id=\"bkmrk-un-pago-a-cuenta-es-\">Un \u003Cstrong>pago a cuenta\u003C/strong> es un pago que se realiza antes de se devengue o nazca una deuda, y que abona la totalidad o una parte de una deduda que se preve, generalmente relativa al pago de impuestos o cuotas de la Seguridad Social. \u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-pagos-diferidos-e-in\">\r\n\u003Cli class=\"null\" style=\"font-weight: bold;\">\u003Ca href=\"https://ikusmira.org/p/pagos-diferidos-e-ingresos-diferidos\">\u003Cstrong>Pagos diferidos e ingresos diferidos\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>\r\n\u003Cp id=\"bkmrk-%C2%A0\"> \u003C/p>\r\n\u003Ch1 id=\"bkmrk-page-title\" class=\"break-text\">\u003Cbr>\u003C/h1>",355,"2026-03-13T08:40:45.000000Z","2026-03-13T08:47:28.000000Z",{"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-un-pago-a-cuenta-es-\">Un \u003Cstrong>pago a cuenta\u003C/strong> es un pago que se realiza antes de se devengue o nazca una deuda, y que abona la totalidad o una parte de una deduda que se preve, generalmente relativa al pago de impuestos o cuotas de la Seguridad Social. \u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-pagos-diferidos-e-in\">\r\n\u003Cli class=\"null\" style=\"font-weight: bold;\">\u003Ca href=\"https://ikusmira.org/p/pagos-diferidos-e-ingresos-diferidos\">\u003Cstrong>Pagos diferidos e ingresos diferidos\u003C/strong>\u003C/a>\u003C/li>\r\n\u003C/ul>\r\n\u003Cp id=\"bkmrk-%C2%A0\"> \u003C/p>\r\n\u003Ch1 id=\"bkmrk-page-title\" class=\"break-text\">\u003Cbr>\u003C/h1>",[],{"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":1805},"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},2080,"Benchmarking","benchmarking","\u003Cp id=\"bkmrk-el-benchmarking-es-e\">El \u003Cstrong>benchmarking\u003C/strong> es el análisis de las prácticas innovadoras y de excelencia que desarrollan otras empresas y organizaciones del entorno de una empresa, tomándolas como referencia para compararlas con las prácticas que se desarrollan en esta última, evaluando hasta que punto ser beneficiosas para finalmente aplicarlas en la empresa si así se decide, realizando las adaptaciones necesarias. En definitiva, el benchmarking es analizar cómo hacen las cosas los demás, con el objetivo de compararnos con ellos e iniciar un proceso de mejora. \u003C/p>",{"id":37,"name":38,"slug":39,"html":40},691,"Profesionalización","profesionalizacion","\u003Cp id=\"bkmrk-la-profesionalizaci%C3%B3\">La \u003Cstrong>profesionalización\u003C/strong> es el proceso por el que se desarrollan capacidades y competencias al desarrollar una actividad económica concreta, de forma que se incrementan la productividad, eficiencia, valor añadido y competitividad y se inserta, normaliza y regula la actividad dentro de la economía formal, posibilitando así que dicha actividad se convierta en modo de vida y profesión de un colectivo de personas.\u003C/p>\r\n\u003Ch5 id=\"bkmrk-%C2%A0\"> \u003C/h5>",{"id":42,"name":43,"slug":44,"html":45},162,"Portador de coste","portador-de-coste","\u003Cp id=\"bkmrk-en-contabilidad-de-c\">En contabilidad de costes, se denomina \u003Cstrong>portador de coste u objetivo de coste\u003C/strong> a todo ente para el cual se acumulan, calculan y controlan costes. Puede tratarse tanto de un producto o servicio realizado por la empresa, como objeto de explotación, como un ente subjetivado, sección o departamento de la empresa. En relación a como se asignan costes a estos portadores de costes se distinguen los costes directos (a producto o sección) o indirectos.\u003C/p>",{"id":47,"name":48,"slug":49,"html":50},2904,"Cinco fuerzas de Porter","cinco-fuerzas-de-porter","\u003Cp id=\"bkmrk-las-cinco-fuerzas-de\">\u003Ca href=\"https://es.gizapedia.org/uploads/images/gallery/2025-03/CDYfzQPSREQemMjx-porter-cinco-fuerzas.png\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"align-center\" src=\"https://es.gizapedia.org/uploads/images/gallery/2025-03/scaled-1680-/CDYfzQPSREQemMjx-porter-cinco-fuerzas.png\" alt=\"porter_cinco_fuerzas.png\" width=\"628\" height=\"340\">\u003C/a>Las \u003Cstrong>cinco fuerzas de Porter o fuerzas competitivas\u003C/strong> constituyen un modelo de análisis de la competencia de una actividad o sector económico a partir de la especificación  de las cinco fuerzas o factores que determinan dicho nivel de competencia, a saber, el poder de negociación de los proveedores, el poder de negociación de los clientes, la amenaza de productos sustitutivos, la amenaza de nuevos competidores, añadiéndose todas ellas a un factor central o principal que es la competencia existente entre las empresas del sector. Dicho nivel de competencia determinaría a su vez la atractividad del sector o actividad, de cara al desarollo de una eventual estrategia competitiva. El modelo de las cinco fuerzas de Porter fue desarrollado por el experto en estrategia empresarial Michael E. Porter en 1979 en su artículo seminal \u003Cem>How Competitive Forces Shape Strategy\u003C/em>, que desarrolló posteriormente en 1980 en su libro \u003Cem>Competitive Strategy: Techniques for Analyzing Industries and Competitors\u003C/em>, \u003Cspan id=\"bkmrk-consider%C3%A1ndose-gener\" class=\"a-size-large celwidget\" data-csa-c-id=\"rv33m5-vndbe3-psijc8-c3rvnf\" data-cel-widget=\"productTitle\">considerándose generalmente como una alternativa al análisis DAFO desarrollado unos años antes.\u003Cbr>\u003C/span>\u003C/p>",{"id":52,"name":53,"slug":54,"html":55},2580,"Empresa de distribución","empresa-de-distribucion","\u003Cp id=\"bkmrk-una-empresa-de-distr\">Una \u003Cstrong>empresa de distribución\u003C/strong> es una empresa que tiene como actividad principal la comercialización de los productos fabricados por otra empresa. Puede tratarse de una empresa \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/minorista\">minorista\u003C/a>\u003C/strong>, que ofrezca los productos a los consumidores finales directamente, o de una \u003Ca href=\"https://ikusmira.org/p/mayorista\">\u003Cstrong>empresa mayorista\u003C/strong>\u003C/a>, que vende sus productos a otra empresa para venderlos a su vez a otra empresas o al consumidor final. Para la empresa fabricante, distribuir sus productos para una empresa de distribución supone la utilización de una canal indirecto, frente al canal directo que supone que la propia empresa venda sus productos al consumidor final. \u003C/p>",{"id":57,"name":58,"slug":59,"html":60},1820,"Empresa local","empresa-local","\u003Cp id=\"bkmrk-una-empresa-local-es\">Una \u003Cstrong>empresa local \u003C/strong>es una empresa que desarrolla su actividad en un entorno reducido, con sus procesos de producción concentrados en uno o pocos centros de trabajo y situados cerca unos de otros  y con un mercado en un área pequeña, a nivel de municipio, comarca o como mucho región. Geográficamente, es la tipología de empresa geográficamente de menor nivel, frente a las empresas nacionales (a nivel de país), comunitarias (a nivel de área económica abierta, por ejemplo, a nivel de la Unión Europea) y multinacionales (a nivel internacional y global).\u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,168,173,178,183,188,193,198,203,208,212,217,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,332,337,342,347,352,357,362,367,372,377,382,387,392,397,402,407,412,417,422,427,432,437,441,446,451,456,461,466,471,476,481,486,490,495,500,505,510,515,520,525,530,535,540,542,544,549,554,559,564,569,574,579,584,589,594,599,604,607,612,617,622,627,632,637,642,646,651,656,661,666,670,675,680,685,690,695,700,705,710,715,720,725,730,735,740,745,750,755,760,765,770,775,780,785,790,795,800,805,810,815,820,825,830,835,840,845,850,854,859,864,869,874,879,884,889,894,899,904,909,914,919,921,926,931,936,941,946,951,956,961,966,971,973,978,983,988,993,998,1003,1008,1013,1018,1023,1028,1033,1038,1043,1048,1053,1058,1063,1068,1073,1078,1083,1088,1093,1098,1103,1108,1113,1118,1123,1127,1132,1137,1142,1147,1152,1157,1162,1167,1172,1177,1182,1187,1192,1197,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1283,1288,1293,1298,1303,1308,1313,1318,1323,1328,1333,1338,1343,1348,1353,1358,1363,1368,1373,1378,1383,1388,1393,1398,1403,1408,1413,1418,1423,1428,1433,1438,1443,1448,1453,1458,1463,1468,1473,1478,1483,1488,1493,1497,1502,1507,1511,1516,1521,1526,1531,1536,1541,1546,1551,1556,1561,1566,1571,1576,1581,1586,1591,1596,1601,1606,1611,1616,1621,1626,1631,1636,1641,1646,1651,1656,1661,1666,1671,1676,1681,1686,1691,1696,1701,1706,1711,1716,1721,1726,1731,1736,1741,1746,1751,1756,1761,1766,1770,1774,1779,1784,1789,1794,1799,1804],{"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":32,"name":33,"slug":34,"priority":167,"chapter_name":22},21,{"id":169,"name":170,"slug":171,"priority":172,"chapter_name":22},2149,"Beneficio neto","beneficio-neto",22,{"id":174,"name":175,"slug":176,"priority":177,"chapter_name":22},1363,"Beneficio social (empresa)","beneficio-social-empresa",23,{"id":179,"name":180,"slug":181,"priority":182,"chapter_name":22},1256,"Beneficios sociales","beneficios-sociales",24,{"id":184,"name":185,"slug":186,"priority":187,"chapter_name":22},2613,"Cadena de valor","cadena-de-valor",25,{"id":189,"name":190,"slug":191,"priority":192,"chapter_name":22},1252,"Campaña de promoción","campana-de-promocion",26,{"id":194,"name":195,"slug":196,"priority":197,"chapter_name":22},1788,"CAPEX","capex",27,{"id":199,"name":200,"slug":201,"priority":202,"chapter_name":22},2304,"Capital (préstamos)","capital-prestamos",28,{"id":204,"name":205,"slug":206,"priority":207,"chapter_name":22},751,"Capital circulante","capital-circulante",29,{"id":209,"name":210,"slug":211,"priority":6,"chapter_name":22},1468,"Capital de constitución","capital-de-constitucion",{"id":213,"name":214,"slug":215,"priority":216,"chapter_name":22},2365,"Capital de operación","capital-de-operacion",31,{"id":218,"name":219,"slug":220,"priority":221,"chapter_name":22},1037,"Capital de préstamo","capital-de-prestamo",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":433,"name":434,"slug":435,"priority":436,"chapter_name":22},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento",75,{"id":438,"name":439,"slug":440,"priority":308,"chapter_name":22},1206,"Crecimiento 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