[{"data":1,"prerenderedAt":1821},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/termino-amortizativo:0":3},{"page":4,"book":24,"news":1815,"questionSent":19,"questions":1816,"formData":1817,"attachments":22,"chartData":22,"pending":19,"chartOptions":1818,"afspec":19,"aflink":1820},{"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":10,"tags":23},3995,30,0,"Término amortizativo","termino-amortizativo","\u003Cp id=\"bkmrk-el-t%C3%A9rmino-amortizat\">El \u003Cstrong>término amortizativo\u003C/strong> es la cuota o importe periódico que paga un deudor a lo largo de la vida de un préstamo y que incluye generalmente una parte dedicada al pago de intereses y otra parte dedicada a la amortizació o devolución del principal del préstamo.\u003C/p>",343,"2026-02-14T07:46:02.000000Z","2026-02-14T07:48:53.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",{"id":15,"name":16,"slug":17},null,[],{"id":6,"name":25,"slug":26,"description":20,"created_at":27,"updated_at":28,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":22,"pages":29,"index":60,"shelves":1814},"Empresa general","empresa-general","2023-08-01T16:28:47.000000Z","2023-08-03T07:10:49.000000Z",[30,35,40,45,50,55],{"id":31,"name":32,"slug":33,"html":34},924,"Fuentes de financiación espontáneas","fuentes-de-financiacion-espontaneas","\u003Cp id=\"bkmrk-las-fuentes-de-finan\">Las \u003Cstrong>fuentes de financiación espontáneas\u003C/strong> son las fuentes de financiación externas de las que disfruta una empresa de forma espontánea y natural sólo por el hecho de desarrollar su actividad de forma convencional, sin solicitarlas de forma expresa ni negociar su concesión. Son por ejemplo fuentes de financiación espontánea el pago mes a mes a salarios, a pesar de que el salario ya ha sido devengado con el trabajo del asalariado a lo largo del último mes transcurrido y el pago diferido de facturas a proveedores. En general, el coste de la financiación espontánea es nulo, excepto en el caso del pago diferido a proveedores, ya que la empresa puede incurrir en ese caso en un coste de oportunidad por no poder beneficiarse de los descuentos por pronto pago.\u003C/p>",{"id":36,"name":37,"slug":38,"html":39},755,"Competidor potencial","competidor-potencial","\u003Cp id=\"bkmrk-un-competidor-potenc\">Un \u003Cstrong>competidor potencial\u003C/strong> es una empresa que en principio no actúa o influye directamente en el mercado o sector económica de otra, pero que en un futuro más o menos próximo, debido a la cercanía o relación entre actividades o mercados, puede constituirse como competidor directo o indirecto de esta última. Para ello, los competidores potenciales deberán superar las barreras de entrada del sector económico en el que quieren competir.\u003C/p>",{"id":41,"name":42,"slug":43,"html":44},1315,"Conceptos retributivos","conceptos-retributivos","\u003Cp id=\"bkmrk-los-conceptos-retrib\">Los \u003Cstrong>conceptos retributivos\u003C/strong> son los diferentes conceptos, capítulos o partes que conforman la retribución o el salario de un trabajador, como por ejemplo sueldo base, complementos por antigüedad, pluses por productividad u otros conceptos y cuotas o cargas sociales. Todos los conceptos retributivos deben ser detallados en la nómina del trabajador, tanto por transparencia como a efectos fiscales.\u003C/p>",{"id":46,"name":47,"slug":48,"html":49},821,"Precio de coste","precio-de-coste","\u003Cp id=\"bkmrk-un-producto-o-servic\">Un producto o servicio se comercializa a \u003Cstrong>precio de coste\u003C/strong> cuando el precio es igual al coste por unidad del producto y  la venta solo alcanza a cubrir el coste, siendo nula la pérdida o ganancia. El concepto es problemático en el sentido de que el coste por unidad del producto y la ganancia son magnitudes ambiguas, ya que el precio de coste puede incluir los costes fijos o sólo los variables, y la ganancia puede referirse a la ganancia por unidad o la ganancia global.\u003C/p>\r\n\u003Cp id=\"bkmrk-cuando-el-precio-igu\">Cuando el precio iguala únicamente el coste variable, la ganancia por cada unidad vendida es nula y no se cubre nada de los costes fijos, por lo que al final la empresa sufrirá pérdidas totales por el montante de los costes fijos. Esta pérdida ocurrirá además para cualquier volumen de ventas que se realice.\u003C/p>\r\n\u003Cp id=\"bkmrk-en-cambio%2C-cuando-el\">En cambio, cuando el precio iguala el coste variable y la parte correspondiente de los costes fijos para un volumen de ventas esperado, cada unidad vendida sufragará su parte correspondiente de costes fijos, de modo que la final las pérdidas y ganancias totales serán nulas. De esta forma, vender a precio de coste puede estar justificado en el sentido de que cada unidad vendida contribuirá a cubrir costes fijos, y una vez cubiertos estos, cada unidad vendida suplementaria incluso generará ganancias.\u003C/p>",{"id":51,"name":52,"slug":53,"html":54},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":56,"name":57,"slug":58,"html":59},1570,"Capitalización bursátil","capitalizacion-bursatil","\u003Cp id=\"bkmrk-la-capitalizaci%C3%B3n-bu\">La \u003Cstrong>capitalización bursátil o capitalización de mercado\u003C/strong> es una medida del valor de mercado de una empresa calculado a partir del valor de cotización de sus acciones por el número de acciones en circulación. A partir del nivel de capitalización, se establece una clasificación de las empresas en \u003Cem>small caps\u003C/em> (empresas de pequeña capitalización), \u003Cem>medium caps\u003C/em> (empresas de mediana capitalización) y \u003Cem>large caps\u003C/em> (empresas de gran capitalización).\u003C/p>",{"":61},[62,66,70,75,80,85,90,95,100,105,110,115,120,125,130,135,140,145,150,155,160,165,170,175,180,185,190,195,200,205,210,214,219,224,229,234,239,244,249,254,259,264,266,271,276,281,286,291,296,301,306,311,316,321,326,331,336,341,346,351,353,355,360,365,370,375,380,385,390,395,400,405,410,415,420,425,430,434,439,444,449,454,459,464,469,474,479,483,488,493,498,503,508,513,518,523,528,533,538,543,548,553,558,563,568,573,578,583,588,593,598,603,606,611,616,621,623,628,633,638,642,647,652,657,662,666,671,676,681,686,691,696,701,706,711,716,721,726,731,736,741,746,751,756,761,766,771,776,781,786,791,796,801,806,811,816,821,826,831,836,841,846,851,856,861,866,871,876,881,886,891,896,901,906,911,916,920,922,927,932,937,942,947,952,957,962,967,969,974,979,984,989,994,999,1004,1009,1014,1019,1024,1029,1034,1039,1044,1049,1054,1059,1064,1069,1074,1079,1084,1089,1094,1099,1104,1109,1114,1119,1123,1128,1133,1138,1143,1148,1153,1158,1163,1168,1173,1178,1183,1188,1193,1197,1202,1207,1212,1217,1222,1227,1232,1237,1242,1247,1252,1257,1262,1267,1272,1277,1282,1287,1292,1297,1302,1307,1312,1317,1322,1327,1332,1337,1342,1347,1352,1357,1362,1367,1372,1377,1382,1387,1392,1397,1402,1407,1412,1417,1422,1427,1432,1437,1442,1447,1452,1457,1462,1467,1472,1477,1482,1487,1492,1496,1501,1506,1510,1515,1520,1525,1530,1535,1540,1545,1550,1555,1560,1565,1570,1575,1580,1585,1590,1595,1600,1605,1610,1615,1620,1625,1630,1635,1640,1645,1650,1655,1660,1665,1670,1675,1680,1685,1690,1695,1700,1705,1710,1715,1720,1725,1730,1735,1740,1741,1746,1751,1756,1761,1765,1769,1774,1779,1784,1789,1794,1799,1804,1809],{"id":63,"name":64,"slug":65,"priority":7,"chapter_name":22},1155,"A tanto alzado","a-tanto-alzado",{"id":67,"name":68,"slug":69,"priority":15,"chapter_name":22},2556,"Acciones (finanzas)","acciones-finanzas",{"id":71,"name":72,"slug":73,"priority":74,"chapter_name":22},1538,"Acciones preferentes","acciones-preferentes",2,{"id":76,"name":77,"slug":78,"priority":79,"chapter_name":22},1868,"Activo (contabilidad)","activo-contabilidad",3,{"id":81,"name":82,"slug":83,"priority":84,"chapter_name":22},2443,"Activo no corriente","activo-no-corriente",4,{"id":86,"name":87,"slug":88,"priority":89,"chapter_name":22},1116,"Activos diferidos","activos-diferidos",5,{"id":91,"name":92,"slug":93,"priority":94,"chapter_name":22},2021,"Activos financieros de renta fija","activos-financieros-de-renta-fija",6,{"id":96,"name":97,"slug":98,"priority":99,"chapter_name":22},434,"Activos inmobiliarios","activos-inmobiliarios",7,{"id":101,"name":102,"slug":103,"priority":104,"chapter_name":22},1166,"Activos intelectuales (recursos intelectuales)","activos-intelectuales-recursos-intelectuales",8,{"id":106,"name":107,"slug":108,"priority":109,"chapter_name":22},1320,"Aguinaldo","aguinaldo",9,{"id":111,"name":112,"slug":113,"priority":114,"chapter_name":22},451,"Ajuste de plantilla","ajuste-de-plantilla",10,{"id":116,"name":117,"slug":118,"priority":119,"chapter_name":22},2227,"Alcance del negocio","alcance-del-negocio",11,{"id":121,"name":122,"slug":123,"priority":124,"chapter_name":22},399,"Alternativa de inversión","alternativa-de-inversion",12,{"id":126,"name":127,"slug":128,"priority":129,"chapter_name":22},487,"Amortización lineal","amortizacion-lineal",13,{"id":131,"name":132,"slug":133,"priority":134,"chapter_name":22},572,"Análisis de negocio","analisis-de-negocio",14,{"id":136,"name":137,"slug":138,"priority":139,"chapter_name":22},1364,"Análisis marginal","analisis-marginal",15,{"id":141,"name":142,"slug":143,"priority":144,"chapter_name":22},1074,"Área de comercialización (área comercial, departamento comercial)","area-de-comercializacion-area-comercial-departamento-comercial",16,{"id":146,"name":147,"slug":148,"priority":149,"chapter_name":22},380,"Área de negocio","area-de-negocio",17,{"id":151,"name":152,"slug":153,"priority":154,"chapter_name":22},1312,"Áreas de modelos de negocios","areas-de-modelos-de-negocios",18,{"id":156,"name":157,"slug":158,"priority":159,"chapter_name":22},842,"Asiento contable","asiento-contable",19,{"id":161,"name":162,"slug":163,"priority":164,"chapter_name":22},1899,"Balance social","balance-social",20,{"id":166,"name":167,"slug":168,"priority":169,"chapter_name":22},2080,"Benchmarking","benchmarking",21,{"id":171,"name":172,"slug":173,"priority":174,"chapter_name":22},2149,"Beneficio neto","beneficio-neto",22,{"id":176,"name":177,"slug":178,"priority":179,"chapter_name":22},1363,"Beneficio social (empresa)","beneficio-social-empresa",23,{"id":181,"name":182,"slug":183,"priority":184,"chapter_name":22},1256,"Beneficios sociales","beneficios-sociales",24,{"id":186,"name":187,"slug":188,"priority":189,"chapter_name":22},2613,"Cadena de valor","cadena-de-valor",25,{"id":191,"name":192,"slug":193,"priority":194,"chapter_name":22},1252,"Campaña de promoción","campana-de-promocion",26,{"id":196,"name":197,"slug":198,"priority":199,"chapter_name":22},1788,"CAPEX","capex",27,{"id":201,"name":202,"slug":203,"priority":204,"chapter_name":22},2304,"Capital (préstamos)","capital-prestamos",28,{"id":206,"name":207,"slug":208,"priority":209,"chapter_name":22},751,"Capital circulante","capital-circulante",29,{"id":211,"name":212,"slug":213,"priority":6,"chapter_name":22},1468,"Capital de constitución","capital-de-constitucion",{"id":215,"name":216,"slug":217,"priority":218,"chapter_name":22},2365,"Capital de operación","capital-de-operacion",31,{"id":220,"name":221,"slug":222,"priority":223,"chapter_name":22},1037,"Capital de préstamo","capital-de-prestamo",32,{"id":225,"name":226,"slug":227,"priority":228,"chapter_name":22},2330,"Capital económico","capital-economico",33,{"id":230,"name":231,"slug":232,"priority":233,"chapter_name":22},1308,"Capital financiero (matemática financiera)","capital-financiero-matematica-financiera",34,{"id":235,"name":236,"slug":237,"priority":238,"chapter_name":22},1327,"Capital inicial y capital final","capital-inicial-y-capital-final",35,{"id":240,"name":241,"slug":242,"priority":243,"chapter_name":22},988,"Capital mobiliario (capital mueble)","capital-mobiliario-capital-mueble",36,{"id":245,"name":246,"slug":247,"priority":248,"chapter_name":22},2699,"Capital operativo","capital-operativo",37,{"id":250,"name":251,"slug":252,"priority":253,"chapter_name":22},1038,"Capital pendiente de amortizar","capital-pendiente-de-amortizar",38,{"id":255,"name":256,"slug":257,"priority":258,"chapter_name":22},1001,"Capital permanente","capital-permanente",39,{"id":260,"name":261,"slug":262,"priority":263,"chapter_name":22},550,"Capital tecnológico","capital-tecnologico",40,{"id":56,"name":57,"slug":58,"priority":265,"chapter_name":22},41,{"id":267,"name":268,"slug":269,"priority":270,"chapter_name":22},2482,"Capitalización de empresa","capitalizacion-de-empresa",42,{"id":272,"name":273,"slug":274,"priority":275,"chapter_name":22},608,"Capitalización simple","capitalizacion-simple",43,{"id":277,"name":278,"slug":279,"priority":280,"chapter_name":22},1161,"Carta de conformidad","carta-de-conformidad",44,{"id":282,"name":283,"slug":284,"priority":285,"chapter_name":22},584,"Cartera comercial","cartera-comercial",45,{"id":287,"name":288,"slug":289,"priority":290,"chapter_name":22},1864,"Cartera de clientes (clientela)","cartera-de-clientes-clientela",46,{"id":292,"name":293,"slug":294,"priority":295,"chapter_name":22},112,"Cartera de pedidos","cartera-de-pedidos",47,{"id":297,"name":298,"slug":299,"priority":300,"chapter_name":22},583,"Cartera de préstamos","cartera-de-prestamos",48,{"id":302,"name":303,"slug":304,"priority":305,"chapter_name":22},462,"Central de reservas","central-de-reservas",49,{"id":307,"name":308,"slug":309,"priority":310,"chapter_name":22},76,"Centros de costes","centros-de-costes",50,{"id":312,"name":313,"slug":314,"priority":315,"chapter_name":22},569,"Ciclo de facturación","ciclo-de-facturacion",51,{"id":317,"name":318,"slug":319,"priority":320,"chapter_name":22},1162,"Ciclo productivo","ciclo-productivo",52,{"id":322,"name":323,"slug":324,"priority":325,"chapter_name":22},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":327,"name":328,"slug":329,"priority":330,"chapter_name":22},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":332,"name":333,"slug":334,"priority":335,"chapter_name":22},822,"Cliente empresarial","cliente-empresarial",55,{"id":337,"name":338,"slug":339,"priority":340,"chapter_name":22},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":342,"name":343,"slug":344,"priority":345,"chapter_name":22},1254,"Cliente individual","cliente-individual",57,{"id":347,"name":348,"slug":349,"priority":350,"chapter_name":22},87,"Clientes colectivos","clientes-colectivos",58,{"id":36,"name":37,"slug":38,"priority":352,"chapter_name":22},59,{"id":41,"name":42,"slug":43,"priority":354,"chapter_name":22},60,{"id":356,"name":357,"slug":358,"priority":359,"chapter_name":22},411,"Conciliación bancaria","conciliacion-bancaria",61,{"id":361,"name":362,"slug":363,"priority":364,"chapter_name":22},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":366,"name":367,"slug":368,"priority":369,"chapter_name":22},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":371,"name":372,"slug":373,"priority":374,"chapter_name":22},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial",64,{"id":376,"name":377,"slug":378,"priority":379,"chapter_name":22},1456,"Contabilidad inversa","contabilidad-inversa",65,{"id":381,"name":382,"slug":383,"priority":384,"chapter_name":22},1650,"Contrato en prácticas","contrato-en-practicas",66,{"id":386,"name":387,"slug":388,"priority":389,"chapter_name":22},582,"Control de nóminas","control-de-nominas",67,{"id":391,"name":392,"slug":393,"priority":394,"chapter_name":22},405,"Control reactivo, control interactivo y control proactivo","control-reactivo-control-interactivo-y-control-proactivo",68,{"id":396,"name":397,"slug":398,"priority":399,"chapter_name":22},687,"Corrección de mercado (corrección técnica)","correccion-de-mercado-correccion-tecnica",69,{"id":401,"name":402,"slug":403,"priority":404,"chapter_name":22},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos",70,{"id":406,"name":407,"slug":408,"priority":409,"chapter_name":22},2601,"Coste industrial (coste de fabricación)","coste-industrial-coste-de-fabricacion",71,{"id":411,"name":412,"slug":413,"priority":414,"chapter_name":22},1101,"Coste unitario (costo unitario)","coste-unitario-costo-unitario",72,{"id":416,"name":417,"slug":418,"priority":419,"chapter_name":22},1391,"Costes","costes",73,{"id":421,"name":422,"slug":423,"priority":424,"chapter_name":22},2082,"Costes completos (full costing)","costes-completos-full-costing",74,{"id":426,"name":427,"slug":428,"priority":429,"chapter_name":22},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento",75,{"id":431,"name":432,"slug":433,"priority":307,"chapter_name":22},1206,"Crecimiento orgánico","crecimiento-organico",{"id":435,"name":436,"slug":437,"priority":438,"chapter_name":22},1056,"Crecimiento orgánico e inorgánico","crecimiento-organico-e-inorganico",77,{"id":440,"name":441,"slug":442,"priority":443,"chapter_name":22},125,"Crédito comercial","credito-comercial",78,{"id":445,"name":446,"slug":447,"priority":448,"chapter_name":22},748,"Cuenta nómina","cuenta-nomina",79,{"id":450,"name":451,"slug":452,"priority":453,"chapter_name":22},695,"Cuenta satélite","cuenta-satelite",80,{"id":455,"name":456,"slug":457,"priority":458,"chapter_name":22},967,"Cuentas deudoras y cuentas acreedoras","cuentas-deudoras-y-cuentas-acreedoras",81,{"id":460,"name":461,"slug":462,"priority":463,"chapter_name":22},500,"Cuentas nominales (cuentas de resultado)","cuentas-nominales-cuentas-de-resultado",82,{"id":465,"name":466,"slug":467,"priority":468,"chapter_name":22},1455,"Cuentas patrimoniales y cuentas de gestión","cuentas-patrimoniales-y-cuentas-de-gestion",83,{"id":470,"name":471,"slug":472,"priority":473,"chapter_name":22},499,"Cuentas reales (cuentas de balance, cuentas patrimoniales)","cuentas-reales-cuentas-de-balance-cuentas-patrimoniales",84,{"id":475,"name":476,"slug":477,"priority":478,"chapter_name":22},1394,"Cultura financiera","cultura-financiera",86,{"id":480,"name":481,"slug":482,"priority":347,"chapter_name":22},1419,"Curva de valor","curva-de-valor",{"id":484,"name":485,"slug":486,"priority":487,"chapter_name":22},1216,"Débito y crédito","debito-y-credito",88,{"id":489,"name":490,"slug":491,"priority":492,"chapter_name":22},1872,"Descuento financiero","descuento-financiero",89,{"id":494,"name":495,"slug":496,"priority":497,"chapter_name":22},1913,"Desembolso y reembolso","desembolso-y-reembolso",90,{"id":499,"name":500,"slug":501,"priority":502,"chapter_name":22},1154,"Desgravación 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