{"id":57259,"date":"2022-11-29T16:08:47","date_gmt":"2022-11-29T15:08:47","guid":{"rendered":"https:\/\/blog.euncet.com\/?p=57259"},"modified":"2023-02-22T13:56:40","modified_gmt":"2023-02-22T12:56:40","slug":"ratios-rendibilitat-economica-financera","status":"publish","type":"post","link":"https:\/\/www.euncet.com\/blog\/ca\/ratios-rendibilitat-economica-financera\/","title":{"rendered":"Quines s\u00f3n les r\u00e0tios de rendibilitat econ\u00f2mica i financera m\u00e9s importants?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"57259\" class=\"elementor elementor-57259 elementor-55815\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbd7bb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbd7bb5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-29f1025b\" data-id=\"29f1025b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b42036b elementor-widget elementor-widget-text-editor\" data-id=\"6b42036b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">En el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">m\u00f3n<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> de les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">finances<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">trobem<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">existeixen<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">moltes<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">f\u00f3rmules<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">amb<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">quals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">obtenir<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> dades per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">analitzar<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">l&#8217;estat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">econ\u00f2mic<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">negoci<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW187304798 BCX0\"><span class=\"SCXW187304798 BCX0\">\u00a0<\/span><br class=\"SCXW187304798 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW187304798 BCX0\"><span class=\"SCXW187304798 BCX0\">\u00a0<\/span><br class=\"SCXW187304798 BCX0\" \/><\/span><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">comptabilitat<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> empresarial <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">\u00e9s<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">recurs<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">millor<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">mostra<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">tipus<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">gesti\u00f3<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">s&#8217;est\u00e0<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">fent<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">serveix<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> per valorar si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">realment<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">estem<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">dirigint<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">negoci<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> viable o no.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW187304798 BCX0\"><span class=\"SCXW187304798 BCX0\">\u00a0<\/span><br class=\"SCXW187304798 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW187304798 BCX0\"><span class=\"SCXW187304798 BCX0\">\u00a0<\/span><br class=\"SCXW187304798 BCX0\" \/><\/span><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">En el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">seg\u00fcent<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">article<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">t&#8217;expliquem<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> per a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">qu\u00e8<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">serveixen<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">quines<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">s\u00f3n<\/span> <\/span><strong><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">r\u00e0tios<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">financera<\/span><\/span><\/strong><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">m\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">utilitzades<\/span><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">.<\/span><\/span><span class=\"TextRun SCXW187304798 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW187304798 BCX0\" data-ccp-parastyle=\"heading 1\">\u00a0<\/span><\/span><span class=\"EOP SCXW187304798 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdNDEX DE CONTINGUTS<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #222222;color:#222222\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #222222;color:#222222\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.euncet.com\/blog\/ca\/ratios-rendibilitat-economica-financera\/#Per_a_que_serveixen_les_ratios_de_rendibilitat_economica_i_financera\" >Per a qu\u00e8 serveixen les r\u00e0tios de rendibilitat econ\u00f2mica i financera<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.euncet.com\/blog\/ca\/ratios-rendibilitat-economica-financera\/#Principals_ratios_danalisi_economica\" >Principals r\u00e0tios d&#8217;an\u00e0lisi econ\u00f2mica\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.euncet.com\/blog\/ca\/ratios-rendibilitat-economica-financera\/#Principals_ratios_danalisi_financera\" >Principals r\u00e0tios d&#8217;an\u00e0lisi financera\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-55820 size-full\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2022\/06\/para-que-sirven-las-ratios-de-rentabilidad-economica-y-financiera.jpg\" alt=\"Para qu\u00e9 sirven las ratios de rentabilidad econ\u00f3mica y financiera.\" width=\"750\" height=\"300\" srcset=\"https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/para-que-sirven-las-ratios-de-rentabilidad-economica-y-financiera.jpg 750w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/para-que-sirven-las-ratios-de-rentabilidad-economica-y-financiera-300x120.jpg 300w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/para-que-sirven-las-ratios-de-rentabilidad-economica-y-financiera-80x32.jpg 80w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p><h2><span class=\"ez-toc-section\" id=\"Per_a_que_serveixen_les_ratios_de_rendibilitat_economica_i_financera\"><\/span><span class=\"NormalTextRun SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">Per a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">qu\u00e8<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">serveixen<\/span><span class=\"NormalTextRun SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">r\u00e0tios<\/span><span class=\"NormalTextRun SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW218572373 BCX0\" data-ccp-parastyle=\"heading 2\">financera<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2><p><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">r\u00e0tios<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">financera<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">s\u00f3n<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">indicadors<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> que mesuren la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">tenint<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">compte<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">diferents<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">elements<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">econ\u00f2mics<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Aix\u00ed<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">doncs<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">aquests<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">indicadors<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">serveixen<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">con\u00e8ixer<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">l&#8217;empresa<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">capa\u00e7<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">fer<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">front<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">als<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> costos <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">alhora<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">obt\u00e9<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">beneficis<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><\/span><strong><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">econ\u00f2mica<\/span><\/span><\/strong><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">coneguda<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> tamb\u00e9 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">com<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">taxa<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> ROA (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Return<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">On<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Assets<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">), <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> un indicador que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">permet<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> avaluar <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">l&#8217;efici\u00e8ncia<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">gesti\u00f3<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> empresarial. Mesura la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">capacitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de generar <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">beneficis<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> i la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">viabilitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">negoci<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">sense<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">tenir<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">compte<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">tipus<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">finan\u00e7ament<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00c9s<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">dir<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, determina la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">capacitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">tenen<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">actius<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de generar <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">beneficis<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">durant<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">per\u00edode<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">temps<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW176736753 BCX0\"><span class=\"SCXW176736753 BCX0\">\u00a0<\/span><br class=\"SCXW176736753 BCX0\" \/><\/span><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">En <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">canvi<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><\/span><strong><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">financera<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> ROE<\/span><\/span><\/strong><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">taxa<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> ROE (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">pel<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">concepte<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">angl\u00e8s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Return<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">On<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Equity<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">) mesura la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> que generen <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">els<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> recursos propis al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">negoci<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">dir<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">, compara <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">elements<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">balan\u00e7<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">analitzar<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">solv\u00e8ncia<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> i el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">grau<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">sostenibilitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> en el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">llarg<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">termini<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">negoci<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">Dit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">d&#8217;una<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">altra<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> manera, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00e9s<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> un indicador <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">amb<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">qual<\/span> <span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">valora la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">rendibilitat<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">obtenen<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">accionistes<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">socis<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">negoci<\/span><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\"> sobre el capital social.<\/span><\/span><span class=\"TextRun SCXW176736753 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW176736753 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><\/span><span class=\"EOP SCXW176736753 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-55823 size-full\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-economico.jpg\" alt=\"Te explicamos las principales ratios de an\u00e1lisis econ\u00f3mico.\" width=\"750\" height=\"300\" srcset=\"https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-economico.jpg 750w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-economico-300x120.jpg 300w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-economico-80x32.jpg 80w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p><h2><span class=\"ez-toc-section\" id=\"Principals_ratios_danalisi_economica\"><\/span><span class=\"TextRun SCXW36437404 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW36437404 BCX0\">Principals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW36437404 BCX0\">r\u00e0tios<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW36437404 BCX0\">d&#8217;an\u00e0lisi<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW36437404 BCX0\">econ\u00f2mica<\/span><\/span><span class=\"EOP SCXW36437404 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2><p><img decoding=\"async\" class=\"alignleft size-full wp-image-58053\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2023\/02\/ratios-economics-1.jpg\" alt=\"\" width=\"700\" height=\"574\" srcset=\"https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-economics-1.jpg 700w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-economics-1-300x246.jpg 300w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-economics-1-80x66.jpg 80w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><span class=\"TextRun SCXW118680309 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW118680309 BCX0\">Entre les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW118680309 BCX0\">principals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW118680309 BCX0\">r\u00e0tios<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW118680309 BCX0\">d&#8217;an\u00e0lisi<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW118680309 BCX0\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW118680309 BCX0\"> destaquen:<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW118680309 BCX0\"><span class=\"SCXW118680309 BCX0\">\u00a0<\/span><\/span><\/p><h3><span style=\"font-family: bebasneueregular;\"><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW118680309 BCX0\">Rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW118680309 BCX0\">econ\u00f2mica<\/span><\/span><\/h3><p><span class=\"TextRun SCXW173600688 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW173600688 BCX0\">La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">econ\u00f2mica<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> que mesura la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">relaci\u00f3<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">benefici<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">brut<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">sense<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">tenir<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">compte<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">interessos<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">impostos<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> ni les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">despeses<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW173600688 BCX0\">financeres<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">, i el valor de la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">totalitat<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">l&#8217;actiu<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW173600688 BCX0\"><span class=\"SCXW173600688 BCX0\">\u00a0<\/span><br class=\"SCXW173600688 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW173600688 BCX0\"><span class=\"SCXW173600688 BCX0\">\u00a0<\/span><br class=\"SCXW173600688 BCX0\" \/><\/span><span class=\"TextRun SCXW173600688 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">Com<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> es calcula la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">econ\u00f2mica<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">? La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">seva<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> f\u00f3rmula <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">divisi\u00f3<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">resultat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">d&#8217;explotaci\u00f3<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">actius<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">totals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">multiplicat<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> per cent. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">Com<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">m\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">elevat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">sigui<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> el valor <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">d&#8217;aquesta<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">major<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">ser\u00e0<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">rendiment<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">dels<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">actius<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> i<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">,<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> per valorar el ROA<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">aquest<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> ha de superar el 5%. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">Aquest<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> indicador el solen <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">utilitzar<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">entitats<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">financeres<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> per determinar la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">viabilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">d&#8217;una<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> empresa i valorar si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">concedeixen<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW173600688 BCX0\">pr\u00e9stec<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">.<\/span><span class=\"NormalTextRun SCXW173600688 BCX0\">\u00a0<\/span><\/span><span class=\"EOP SCXW173600688 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p><h3><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">Rotaci\u00f3<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">actiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">circulant<\/span><\/h3><p><span class=\"TextRun SCXW52530894 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">rotaci\u00f3<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">d&#8217;actiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">circulant<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> mesura <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;efici\u00e8ncia<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> que ha <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">aconseguit<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> una empresa en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;\u00fas<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">dels<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">seus<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">actius<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> per generar <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">ingressos<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> per vendes.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW52530894 BCX0\"><span class=\"SCXW52530894 BCX0\">\u00a0<\/span><br class=\"SCXW52530894 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW52530894 BCX0\"><span class=\"SCXW52530894 BCX0\">\u00a0<\/span><br class=\"SCXW52530894 BCX0\" \/><\/span><span class=\"TextRun SCXW52530894 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">Per<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> calcular-<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">ho<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">,<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> es <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">divideixen<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> les vendes netes entre <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;actiu<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> total net i es multiplica per cent. Per poder interpretar les dades <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">correctament<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">important<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">tenir<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">compte<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> que el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">resultat<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> sol <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">oscil\u00b7lar<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> entre 1 i 2, encara que en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">alguns<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> casos <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">pot<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> arribar a 10. Per poder <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">contextualitzar-ho<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">s&#8217;haur\u00e0<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> de comparar <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">amb<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"> les dades de la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">compet\u00e8ncia<\/span><span class=\"NormalTextRun SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW52530894 BCX0\"><span class=\"SCXW52530894 BCX0\">\u00a0<\/span><br class=\"SCXW52530894 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW52530894 BCX0\"><span class=\"SCXW52530894 BCX0\">\u00a0<\/span><br class=\"SCXW52530894 BCX0\" \/><\/span><span class=\"TextRun SCXW52530894 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><strong><span class=\"NormalTextRun CommentStart CommentHighlightPipeRest CommentHighlightRest SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">Et <\/span><span class=\"NormalTextRun SpellingErrorV2Themed CommentHighlightRest SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">pot<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed CommentHighlightRest SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\">interessar<\/span><\/strong><span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-parastyle=\"heading 3\"><strong>:<\/strong> <\/span><\/span><a class=\"Hyperlink SCXW52530894 BCX0\" href=\"http:\/\/devmarketersgroup.es\/euncet\/que-es-apalancamiento-financiero\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW52530894 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\">Qu\u00e8<\/span> <span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\">\u00e9s<\/span><span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\"> el <\/span><span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\">palanquejament<\/span> <span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\">financer<\/span><span class=\"NormalTextRun CommentHighlightRest SCXW52530894 BCX0\" data-ccp-charstyle=\"Hyperlink\">?<\/span><\/span><\/a><\/p><h3><span class=\"NormalTextRun SpellingErrorV2Themed SCXW7208433 BCX0\" data-ccp-parastyle=\"heading 3\">Rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW7208433 BCX0\" data-ccp-parastyle=\"heading 3\">financera<\/span><\/h3><p><span class=\"TextRun SCXW227007745 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">El <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">concepte<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">rendibilitat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">financera<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> es mesura a trav\u00e9s de la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">taxa<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> ROE (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">Return<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">On<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">Equity<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">) i es calcula <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">dividint<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">benefici<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> net <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">obtingut<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;exercici<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> entre <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">actius<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">totals<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">multiplicant<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">-l<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">o<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> per cent.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW227007745 BCX0\"><span class=\"SCXW227007745 BCX0\">\u00a0<\/span><br class=\"SCXW227007745 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW227007745 BCX0\"><span class=\"SCXW227007745 BCX0\">\u00a0<\/span><br class=\"SCXW227007745 BCX0\" \/><\/span><span class=\"TextRun SCXW227007745 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">Aquest<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> indicador <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">\u00e9s<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">dels<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">m\u00e9s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">importants<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> i mesura la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">rendibilitat<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> generada per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;empresa<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">amb<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">seus<\/span><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\"> propis recursos.<\/span><\/span><span class=\"TextRun SCXW227007745 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW227007745 BCX0\" data-ccp-parastyle=\"heading 3\">\u00a0<\/span><\/span><\/p><h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-55829 size-full\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-financiera.jpg\" alt=\"Principales ratios de an\u00e1lisis financiero.\" width=\"750\" height=\"300\" srcset=\"https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-financiera.jpg 750w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-financiera-300x120.jpg 300w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2022\/06\/principales-ratios-de-analisis-financiera-80x32.jpg 80w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/h2><h2><span class=\"ez-toc-section\" id=\"Principals_ratios_danalisi_financera\"><\/span><span class=\"TextRun SCXW4478931 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW4478931 BCX0\">Principals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW4478931 BCX0\">r\u00e0tios<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW4478931 BCX0\">d&#8217;an\u00e0lisi<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW4478931 BCX0\">financera<\/span><\/span><span class=\"EOP SCXW4478931 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2><p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-58059\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2023\/02\/ratios-financer.jpg\" alt=\"\" width=\"700\" height=\"1032\" srcset=\"https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-financer.jpg 700w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-financer-203x300.jpg 203w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-financer-699x1030.jpg 699w, https:\/\/www.euncet.com\/blog\/wp-content\/uploads\/2023\/02\/ratios-financer-54x80.jpg 54w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p><p><span class=\"NormalTextRun SpellingErrorV2Themed SCXW155485605 BCX0\">Dins<\/span><span class=\"NormalTextRun SCXW155485605 BCX0\"> de les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW155485605 BCX0\">principals<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW155485605 BCX0\">r\u00e0tios<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW155485605 BCX0\">d&#8217;an\u00e0lisi<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW155485605 BCX0\">financera<\/span><span class=\"NormalTextRun SCXW155485605 BCX0\">, destaquen:<\/span><\/p><h3><span class=\"NormalTextRun SpellingErrorV2Themed SCXW19941790 BCX0\">R\u00e0tios<\/span><span class=\"NormalTextRun SCXW19941790 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW19941790 BCX0\">liquiditat<\/span><\/h3><p><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW8189426 BCX0\">Les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">r\u00e0tios<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">liquiditat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">provenen<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">balan\u00e7<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">situaci\u00f3<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">existeixen<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> tres imprescindibles:<\/span><\/span><\/p><ul><li><strong><span class=\"LineBreakBlob BlobObject DragDrop SCXW8189426 BCX0\"><span class=\"SCXW8189426 BCX0\">\u00a0<\/span><\/span><\/strong><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><strong><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">R\u00e0tio<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">liquiditat<\/span><\/strong><span class=\"NormalTextRun SCXW8189426 BCX0\">.<\/span><\/span><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW8189426 BCX0\"> Es calcula <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">dividint<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">l&#8217;actiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">corrent<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">passiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">corrent<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">multiplicant<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">-lo per cent. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">Aquest<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> indicador <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">permet<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">con\u00e8ixer<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">marge<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de maniobra que t\u00e9 el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">negoci<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> per afrontar <\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">obligacions<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">s&#8217;han<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">anat<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">adquiri<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">n<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">t<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">curt<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">termini<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW8189426 BCX0\"><span class=\"SCXW8189426 BCX0\">\u00a0<\/span><\/span><\/li><li><strong><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW8189426 BCX0\">Test <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">\u00e0cid<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">tresoreria<\/span><\/span><\/strong><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><strong><span class=\"NormalTextRun SCXW8189426 BCX0\">. <\/span><\/strong><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">Aquesta<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">r\u00e0tio<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">\u00e9s<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> la suma <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">d&#8217;efectiu<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">comptes<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> per cobrar i les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">inversions<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">dividit<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">passiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">circulant<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">Aquest<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> indicador <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">permet<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> mesurar el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">nivell<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">liquiditat<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">l&#8217;empresa<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">curt<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">termini<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">.<\/span><\/span><\/li><li><strong><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">R\u00e0tio<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">caixa<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">disponibilita<\/span><\/strong><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" style=\"font-family: Lato, sans-serif; font-size: 15px;\" xml:lang=\"ES\" data-contrast=\"none\"><strong><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">t<\/span><\/strong><span class=\"NormalTextRun SCXW8189426 BCX0\"><strong>.<\/strong> Tamb\u00e9 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">conegut<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">com<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">r\u00e0tio<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">d&#8217;efecte<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> o <\/span><\/span><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" style=\"font-family: Lato, sans-serif; font-size: 15px;\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW8189426 BCX0\">cash <\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">r<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">atio<\/span><\/span><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" style=\"font-family: Lato, sans-serif; font-size: 15px;\" xml:lang=\"ES\" data-contrast=\"none\"> <span class=\"NormalTextRun SCXW8189426 BCX0\">en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">angl\u00e8s<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">aquest<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> indicador fa <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">refer\u00e8ncia<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">diner<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">efectiu<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> que t\u00e9 una empresa per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">fer<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">front<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> al <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">pagament<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> de les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">seves<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">obligacions<\/span> <span class=\"NormalTextRun SCXW8189426 BCX0\">a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">curt<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">termini<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">. Per calcular-<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">ho<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">,<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> cal dividir <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">l&#8217;efectiu<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">passiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW8189426 BCX0\">corrent<\/span><span class=\"NormalTextRun SCXW8189426 BCX0\">.<\/span><\/span><span class=\"TextRun SCXW8189426 BCX0\" lang=\"ES\" style=\"font-family: Lato, sans-serif; font-size: 15px;\" xml:lang=\"ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW8189426 BCX0\">\u00a0<\/span><\/span><span class=\"EOP SCXW8189426 BCX0\" style=\"font-family: Lato, sans-serif; font-size: 15px;\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li><\/ul><h3><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">R\u00e0tios<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">solv\u00e8ncia<\/span><\/h3><p><span class=\"TextRun SCXW120521379 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">r\u00e0tio<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">solv\u00e8ncia<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> mesura la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">capacitat<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">pagament<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">deutes<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> que t\u00e9 un <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">negoci<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> i determina si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">aquest<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> t\u00e9 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">problemes<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">financers<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">. La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">seva<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> f\u00f3rmula <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">consisteix<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> a dividir <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">actius<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;empresa<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\"> entre <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">passius<\/span><span class=\"NormalTextRun SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">.<\/span><\/span><\/p><h3><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">R\u00e0tios<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW120521379 BCX0\" data-ccp-parastyle=\"heading 3\">d&#8217;endeutament<\/span><\/h3><p><span class=\"TextRun SCXW157151102 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">Per mesurar la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">capacitat<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> real de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">l&#8217;empresa<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">assumir<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">possibles<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">p\u00e8rdues<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> i valorar el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">seu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">nivell<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">d&#8217;endeutament<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">,<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">s&#8217;utilitza<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">r\u00e0tio<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">d&#8217;endeutament<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">. Per calcular-la<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">,<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> cal dividir el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">passiu<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> total entre <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">fons<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> propis (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">patrimoni<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> net).<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW157151102 BCX0\"><span class=\"SCXW157151102 BCX0\">\u00a0<\/span><br class=\"SCXW157151102 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW157151102 BCX0\"><span class=\"SCXW157151102 BCX0\">\u00a0<\/span><br class=\"SCXW157151102 BCX0\" \/><\/span><span class=\"TextRun SCXW157151102 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">Una <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">altra<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">r\u00e0tio<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">d&#8217;endeutament<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">\u00e9s<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">qualitat<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> del <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">deute<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">\u00e9s<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">dir<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">, la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">proporci\u00f3<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">deute<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">\u00e9s<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> exigible a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">curt<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">termini<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">. La <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">seva<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> f\u00f3rmula <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">consisteix<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> a dividir el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">passiu<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">corrent<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\"> entre el <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">passiu<\/span><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">.<\/span><\/span><span class=\"TextRun SCXW157151102 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW157151102 BCX0\" data-ccp-parastyle=\"heading 3\">\u00a0<\/span><\/span><\/p><p><a href=\"https:\/\/www.euncet.com\/ca\/executive-education\/postgrau-direccio-financera\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-58063 size-full\" src=\"https:\/\/blog.euncet.com\/wp-content\/uploads\/2023\/02\/5-PDF-H.gif\" alt=\"\" width=\"750\" height=\"200\" \/><\/a><\/p><p><span class=\"TextRun SCXW65744275 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">Aquests<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">s\u00f3n<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">alguns<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> de les <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">r\u00e0tios<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> que <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">qualsevol<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">departament<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">financer<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> ha de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">tenir<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> en <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">compte<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">l&#8217;hora<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">d&#8217;analitzar<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">salut<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">financera<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> de la <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">companyia<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">tots<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">els<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">beneficis<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">obtinguts<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\">. Si <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">vols<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> saber <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">m\u00e9s<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> sobre <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">altres<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">indicadors<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">econ\u00f2mics<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\">,<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> no et <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">pots<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW65744275 BCX0\">perdre<\/span><span class=\"NormalTextRun SCXW65744275 BCX0\"> el <\/span><\/span><a class=\"Hyperlink SCXW65744275 BCX0\" href=\"https:\/\/www.euncet.com\/ca\/executive-education\/postgrau-direccio-financera\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW65744275 BCX0\" lang=\"ES\" xml:lang=\"ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW65744275 BCX0\" data-ccp-charstyle=\"Hyperlink\">postgrau en Direcci\u00f3 Financera de l\u2019Euncet Business School.<\/span><\/span><\/a><span class=\"EOP SCXW65744275 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En el m\u00f3n de les finances, trobem que existeixen moltes f\u00f3rmules amb les quals obtenir dades per analitzar l&#8217;estat econ\u00f2mic del negoci.\u00a0\u00a0La comptabilitat empresarial \u00e9s el recurs que millor mostra el tipus de gesti\u00f3 que s&#8217;est\u00e0 fent i serveix per valorar si realment estem dirigint un negoci viable o no.\u00a0\u00a0En el seg\u00fcent article, t&#8217;expliquem per [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":55817,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[451],"tags":[],"class_list":["post-57259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finances-i-comptabilitat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e0tios de rendibilitat econ\u00f2mica i financera | Blog Euncet Business School<\/title>\n<meta name=\"description\" content=\"Si ets empresari o portes un negoci, t&#039;interessar\u00e0 aquest article per interpretar les r\u00e0tios de rendibilitat econ\u00f2mica i financera m\u00e9s 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