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Estudio económico

Created by

Juan Carlos Osma Rozo
Juan Carlos Osma Rozo
Colombia

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EVALUACIÓN DE PROYECTOS 6Online version

Estudio económico

by Juan Carlos Osma Rozo
1

ventas capital primera pasivo trabajo pasivo prima adicional diferido circulante activo

Desde el punto de vista contable el de se define como la diferencia aritmética entre el circulante y el circulante . Desde el punto de vista práctico , está representado por el capital ( distinto de la inversión en activo fijo y ) con que hay que contar para que empiece a funcionar una empresa ; esto es , hay que financiar la producción antes de recibir ingresos ; entonces , debe comprarse materia , pagar mano de obra directa que la transforme , otorgar crédito en las primeras y contar con cierta cantidad en efectivo para sufragar los gastos diarios de la empresa . Todo esto constituiría el activo . Pero así como hay que invertir en estos rubros , también se puede obtener crédito a corto plazo en conceptos como impuestos y algunos servicios y proveedores , y esto es el circulante . De aquí se origina el concepto de capital de trabajo , es decir , el capital con que hay que contar para empezar a trabajar .

 
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