{"id":58,"date":"2016-06-20T09:00:00","date_gmt":"2016-06-20T07:00:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=58"},"modified":"2023-10-10T12:11:18","modified_gmt":"2023-10-10T10:11:18","slug":"finances-per-a-no-financers","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/finances-per-a-no-financers\/","title":{"rendered":"Finances per a no financers"},"content":{"rendered":"\n<p>La setmana passada hi va haver rebombori amb la prova d\u2019economia de l\u2019empresa de la selectivitat. M\u00e9s enll\u00e0 d\u2019entrar a valorar si la dificultat era apropiada o no pel nivell d\u2019una prova d\u2019acc\u00e9s a la Universitat, veient la <a href=\"http:\/\/www.viaempresa.cat\/ca\/downloads2\/pau_ecem16jl.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">prova<\/a>, hi surten una s\u00e8rie de conceptes interessants.<\/p>\n\n\n\n<p>Ens parla de fons de maniobra, r\u00e0tis financers, dotaci\u00f3 de reserves, rendibilitats, formes de finan\u00e7ament, punt mort, entre d\u2019altres. Tots ells s\u00f3n principis de comptabilitat financera, que potser un estudiant que fa la prova de selectivitat pot descon\u00e8ixer. Per\u00f2 que un gerent d\u2019una societat, encara que no tingui un perfil financer, hauria de con\u00e8ixer.<\/p>\n\n\n\n<p>Malauradament existeixen molts casos, sobretot en les petites i mitjanes empreses, on el gerent t\u00e9 un desconeixement total de la mat\u00e8ria. I el que encara \u00e9s pitjor, no en demostra cap inter\u00e8s. No es tracte de demanar que el gerent en sigui un especialista, per aix\u00f2 ja hi som els assessors externs o els directius financers si opten per tenir alg\u00fa en plantilla d\u2019aquest perfil.<\/p>\n\n\n\n<p>De totes maneres, el gerent si que t\u00e9 la responsabilitat de prendre decisions, i encara que dipositi la seva confian\u00e7a en assessors externs o directius financers, hi ha una s\u00e8rie de conceptes b\u00e0sics que hauria de con\u00e8ixer. B\u00e0sicament per dues raons:<\/p>\n\n\n\n<ul>\n<li><strong>Per evitar responsabilitats legals.<\/strong> No hem d\u2019oblidar que el gerent, com a administrador de la societat, cada any ha de signar els comptes anuals i per tant, es fa responsable dels comptes anuals aprovats i dipositats al Registre Mercantil, de cara a possibles responsabilitats davant de terceres persones.<\/li>\n\n\n\n<li><strong>Per interpretar l\u2019evoluci\u00f3 del negoci.<\/strong> Comprendre i saber interpretar els comptes anuals, o qualsevol altre informe peri\u00f2dic a ger\u00e8ncia, \u00e9s vital per entendre la situaci\u00f3 actual en la qual es troba l\u2019empresa, i a partir d\u2019aqu\u00ed, prendre les decisions pertinents pel seu bon funcionament.<\/li>\n<\/ul>\n\n\n\n<p>\u00c9s per aix\u00f2, que recomanem que els gerents de qualsevol societat, sigui quin sigui la dimensi\u00f3 de la seva empresa, tinguin uns coneixements b\u00e0sics de finances per a no financers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La setmana passada hi va haver rebombori amb la prova d\u2019economia de l\u2019empresa de la selectivitat. M\u00e9s enll\u00e0 d\u2019entrar a valorar si la dificultat era apropiada o no pel nivell d\u2019una prova d\u2019acc\u00e9s a la Universitat, veient la prova, hi surten una s\u00e8rie de conceptes interessants. Ens parla de fons de maniobra, r\u00e0tis financers, dotaci\u00f3 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/finances-per-a-no-financers\/\"> <span class=\"screen-reader-text\">Finances per a no financers<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":59,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[19,105,99,36],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - 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