[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/pedido-orden-de-compra: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},3980,30,0,"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>",342,"2026-01-29T16:23:44.000000Z","2026-01-29T16:28:05.000000Z",{"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-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":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},1606,"Oportunidades de inversión","oportunidades-de-inversion","\u003Cp id=\"bkmrk-las-oportunidades-de\">Las \u003Cstrong>oportunidades de inversión\u003C/strong> son los \u003Cstrong>vehículos de inversión\u003C/strong> que se plantean al mercado de inversión en un momento dado, en principio con una rentabilidad interesante, para su comparación y evaluación.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-alternativa-de-inver\">\r\n\u003Cli>Alternativa de inversión\u003C/li>\r\n\u003Cli>Inversión alternativa\u003C/li>\r\n\u003C/ul>",{"id":37,"name":38,"slug":39,"html":40},500,"Cuentas nominales (cuentas de resultado)","cuentas-nominales-cuentas-de-resultado","\u003Cp id=\"bkmrk-las-cuentas-nominale\">Las \u003Cstrong>cuentas nominales, cuentas de gestión o cuentas de resultado\u003C/strong> son las \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/cuenta-contable\">cuentas contables\u003C/a>\u003C/strong> que reflejan las operaciones corrientes de la empresa, y que por lo tanto generan un ingreso o gasto, por ejemplo el pago de un salario o la venta con plusvalía de un inmueble. Estas cuentas nominales no se incluyen en el patrimonio (activo o pasivo) de la empresa y se incluyen o unifican en una cuenta de resultados al final del ejercicio para calcular la pérdida o  ganancia que ha generado la empresa a lo largo de este.\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-cuentas-reales\">\r\n\u003Cli style=\"font-weight: bold;\">\u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/cuentas-reales-cuentas-de-balance-cuentas-patrimoniales\">Cuentas reales\u003C/a>\u003C/strong>\u003C/li>\r\n\u003C/ul>",{"id":42,"name":43,"slug":44,"html":45},1318,"Producción bajo pedido (producción bajo demanda)","produccion-bajo-pedido-produccion-bajo-demanda","\u003Cp id=\"bkmrk-la-producci%C3%B3n-bajo-d\">La\u003Cstrong> producción bajo demanda o producción bajo pedido \u003C/strong>es el sistema de producción que se inicia y desarrolla únicamente para cumplir con el pedido de un cliente. El sistema contrario es el de producción por stock, donde la producción se desarrolla independientemente de que existan pedidos o no y por tanto las unidades o volúmenes producidas deben almacenarse hasta que haya demanda para ellos. La producción bajo pedido ofrece la ventaja de que se minimizan los costes de almacenamiento, al entregarse generalmente el pedido tan pronto como se produce, pero tiene como desventaja de que es díficil y complicado programar la producción con los recursos disponibles en los casos en los que la demanda presenta gran incertidumbre. Por lo tanto, la demanda bajo pedido es adecuada en situación de demanda regular y constante, pero es un sistema de producción a evitar cuando la demanda sea irregular y  con grandes altibajos. La producción bajo pedido es el sistema de producción por naturaleza en el sector servicios, ya que los servicios no se pueden almacenar: sectores como la programación infomática, reparaciones y estética deben realizarse obligatoriamente bajo pedido.\u003C/p>",{"id":47,"name":48,"slug":49,"html":50},4045,"Estrategia de negocio","estrategia-de-negocio","\u003Cp id=\"bkmrk-una-estrategia-de-ne\">Una \u003Cstrong>estrategia de negocio\u003C/strong> es una \u003Ca href=\"https://ikusmira.org/p/estrategias-de-empresa-estrategias-empresariales\">\u003Cstrong>estrategia de empresa\u003C/strong>\u003C/a> que se define a nivel de unidad estratégica de negocio para desarrollarse y competir en el mercado o sector concreto en el que opera dicha unidad. Normalmente se concreta y operacionaliza a través del concepto de \u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/estrategia-competitiva\">estrategia competitiva\u003C/a>\u003C/strong>.\u003Cbr>\u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-estrategia-corporati\">\r\n\u003Cli class=\"null\">\u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/estrategia-corporativa\">Estrategia corporativa\u003C/a>, aquella estrategia a un nivel superior al de estrategia de negocio\u003C/strong>\u003C/li>\r\n\u003C/ul>",{"id":52,"name":53,"slug":54,"html":55},1001,"Capital permanente","capital-permanente","\u003Cp id=\"bkmrk-capital-permanente-e\">\u003Cstrong>Capital permanente\u003C/strong> es la parte de los recursos financieros de una empresa formados por el capital social, las reservas y las deudas a largo plazo (a un plazo superior a 12 meses) de permiten a la empresa tanto desarrollar y mantener sus inversiones a largo plazo, como hacer frente a la operativa constante de la empresa, incorpora de esta forma también el fondo de maniobra.\u003C/p>",{"id":57,"name":58,"slug":59,"html":60},2513,"Periodo de carencia","periodo-de-carencia","\u003Cp id=\"bkmrk-quiz%C3%A1s-estabas-busca\">\u003Cem>Quizás estabas buscando información sobre\u003Ca href=\"https://ikusmira.org/p/periodo-de-carencia-seguridad-social\"> periodo de carencia en el ámbito de la Seguridad Social\u003C/a>. \u003C/em>\u003C/p>\r\n\u003Cp id=\"bkmrk-en-el-%C3%A1mbito-contrac\">En el ámbito contractual, el \u003Cstrong>periodo de carencia\u003C/strong> ha referencia al periodo de tiempo en el que una de las partes no goza del derecho o, alternativamente, no debe cumplir con las obligaciones derivadas del contrato. Los periodos de carencia son habituales, por ejemplo, en el ámbito de los seguros, cuando los clientes están sometidos a un periodo de tiempo en el que no disfrutan de ciertas coberturas despues de suscribir el seguro, o en el caso de los préstamos financieros o similares, cuando el prestatario está libre de pagar intereses durante un plazo de tiempo posterior a la firma del préstamo. \u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,156,161,166,171,176,181,186,191,196,201,206,211,215,220,225,230,235,240,245,250,255,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,332,337,342,347,352,357,362,367,372,377,382,387,392,397,402,407,412,417,422,427,432,437,441,446,451,456,461,466,468,473,478,483,487,492,497,502,507,512,517,522,527,532,537,542,547,552,557,562,567,572,577,582,587,592,597,602,607,610,615,620,625,630,635,640,645,649,654,659,664,669,673,678,683,688,693,698,703,708,713,718,723,728,733,738,743,748,753,758,763,768,773,778,783,788,793,798,803,808,813,818,823,828,833,838,843,848,853,858,863,868,870,875,880,885,890,895,900,902,907,912,917,921,926,931,936,941,946,951,956,958,963,968,973,978,983,988,993,998,1003,1008,1013,1018,1023,1028,1033,1038,1043,1048,1053,1058,1063,1068,1073,1078,1083,1088,1093,1098,1103,1108,1113,1118,1123,1127,1132,1137,1142,1147,1152,1157,1162,1167,1172,1177,1182,1187,1192,1197,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1286,1291,1296,1301,1306,1311,1316,1321,1326,1331,1336,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1436,1441,1446,1451,1456,1461,1466,1471,1476,1481,1486,1491,1496,1500,1505,1510,1514,1519,1524,1529,1534,1539,1544,1549,1554,1559,1564,1569,1574,1579,1584,1589,1594,1599,1604,1609,1614,1619,1624,1629,1634,1639,1644,1649,1654,1659,1664,1669,1674,1679,1684,1689,1694,1699,1704,1709,1714,1719,1724,1729,1734,1739,1740,1745,1750,1755,1760,1765,1769,1770,1775,1780,1785,1790,1795,1800,1805,1810],{"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":52,"name":53,"slug":54,"priority":256,"chapter_name":22},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 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