{"id":9040482,"date":"2026-02-04T07:00:22","date_gmt":"2026-02-04T07:00:22","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040482"},"modified":"2026-02-03T09:56:56","modified_gmt":"2026-02-03T09:56:56","slug":"limpacte-silencios-de-les-perdues","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/limpacte-silencios-de-les-perdues\/","title":{"rendered":"L&#8217;impacte silenci\u00f3s de les p\u00e8rdues"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040482\" class=\"elementor elementor-9040482 elementor-9040481\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" 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-7bdfea7\" data-id=\"7bdfea7\" 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-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">No totes les p\u00e8rdues signifiquen el mateix ni tenen les mateixes conseq\u00fc\u00e8ncies, per\u00f2 ignorar-les gaireb\u00e9 sempre agreuja el problema. Tenir p\u00e8rdues en un exercici no \u00e9s excepcional; no analitzar-les amb perspectiva s\u00ed que ho \u00e9s. El resultat comptable negatiu \u00e9s nom\u00e9s la punta de l'iceberg de moltes decisions empresarials pendents.\n<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" 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-a1b957d\" data-id=\"a1b957d\" 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-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a1c08b elementor-widget elementor-widget-spacer\" data-id=\"9a1c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" 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;\">Una empresa pot tancar un exercici amb p\u00e8rdues per motius molt distints: una inversi\u00f3 puntual, un canvi de cicle, un client que cau o una estructura de costos que ja no encaixa amb el volum d&#8217;activitat real.<\/span><\/p><p><span style=\"font-weight: 400;\">El problema apareix quan les p\u00e8rdues es repeteixen o quan s&#8217;assumeixen com una cosa &#8220;temporal&#8221; sense una an\u00e0lisi seriosa darrere. En aquest punt, deixen de ser una dada comptable i passen a convertir-se en un senyal d&#8217;alerta.<\/span><\/p><p><span style=\"font-weight: 400;\">Una p\u00e8rdua puntual pot ser estrat\u00e8gica; diverses seguides solen ser estructurals.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd137b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd137b5\" 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-c65d7c6\" data-id=\"c65d7c6\" 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-cfbc822 elementor-widget elementor-widget-spacer\" data-id=\"cfbc822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2470afe elementor-widget elementor-widget-heading\" data-id=\"2470afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Com afecten les p\u00e8rdues al balan\u00e7 de l'empresa<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" 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-cd1608e\" data-id=\"cd1608e\" 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-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" 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;\">Des del punt de vista mercantil, les p\u00e8rdues impacten directament en els <\/span><b>fons propis<\/b><span style=\"font-weight: 400;\">. Cada exercici negatiu redueix el patrimoni net i, si no es compensa, pot situar a l&#8217;empresa en una posici\u00f3 delicada.<\/span><\/p><p><span style=\"font-weight: 400;\">Quan el patrimoni net s&#8217;acosta o cau per sota de determinats llindars, la societat entra en zones de risc que <\/span><b>no sempre es perceben a simple vista<\/b><span style=\"font-weight: 400;\">, per\u00f2 que tenen conseq\u00fc\u00e8ncies legals.<\/span><\/p><p><span style=\"font-weight: 400;\">El balan\u00e7 pot estar &#8220;ben presentat&#8221; i, aix\u00ed i tot, amagar una feblesa patrimonial rellevant.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bbb408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bbb408\" 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-0049da6\" data-id=\"0049da6\" 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-06d1fc4 elementor-widget elementor-widget-spacer\" data-id=\"06d1fc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43e988 elementor-widget elementor-widget-heading\" data-id=\"c43e988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'efecte en la imatge enfront de tercers\n<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbd7225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbd7225\" 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-8e4aa99\" data-id=\"8e4aa99\" 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-28bba96 elementor-widget elementor-widget-text-editor\" data-id=\"28bba96\" 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;\">Les p\u00e8rdues no sols afecten l&#8217;empresa internament. Bancs, prove\u00efdors, socis i fins i tot clients rellevants <\/span><b>llegeixen els estats financers<\/b><span style=\"font-weight: 400;\"> amb m\u00e9s atenci\u00f3 del que se sol pensar.<\/span><\/p><p><span style=\"font-weight: 400;\">Una empresa amb p\u00e8rdues recurrents pot trobar m\u00e9s dificultats per a finan\u00e7ar-se, renegociar condicions o atreure nous projectes, encara que el negoci operatiu continu\u00ef funcionant.<\/span><\/p><p><span style=\"font-weight: 400;\">El resultat comptable influeix en la confian\u00e7a, encara que l&#8217;activitat di\u00e0ria sembli estable.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-521b310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"521b310\" 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-919bb76\" data-id=\"919bb76\" 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-8510ee1 elementor-widget elementor-widget-spacer\" data-id=\"8510ee1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d70564 elementor-widget elementor-widget-heading\" data-id=\"9d70564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">P\u00e8rdues i continu\u00eftat del negoci<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d868c49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d868c49\" 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-a7834d7\" data-id=\"a7834d7\" 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-52167e6 elementor-widget elementor-widget-text-editor\" data-id=\"52167e6\" 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;\">Un dels aspectes m\u00e9s sensibles \u00e9s la relaci\u00f3 entre p\u00e8rdues i <\/span><b>principi d&#8217;empresa en funcionament<\/b><span style=\"font-weight: 400;\">. Quan els n\u00fameros no quadren, sorgeix la pregunta clau: \u00e9s una situaci\u00f3 reversible o hi ha un problema de viabilitat?<\/span><\/p><p><span style=\"font-weight: 400;\">Respondre a aquesta q\u00fcesti\u00f3 exigeix anar m\u00e9s enll\u00e0 del resultat de l&#8217;exercici i analitzar fluxos de caixa, estructura de costos, depend\u00e8ncia de clients i capacitat real d&#8217;adaptaci\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">No tota empresa amb p\u00e8rdues \u00e9s inviable, per\u00f2 tota empresa inviable sol arrossegar p\u00e8rdues.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5ee09b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5ee09b\" 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-fb56c46\" data-id=\"fb56c46\" 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-2fa8bbd elementor-widget elementor-widget-spacer\" data-id=\"2fa8bbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b782a elementor-widget elementor-widget-heading\" data-id=\"64b782a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Decisions que solen retardar-se massa<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16dc9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16dc9d\" 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-40e1a35\" data-id=\"40e1a35\" 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-2a77a3e elementor-widget elementor-widget-text-editor\" data-id=\"2a77a3e\" 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;\">En la pr\u00e0ctica, moltes empreses amb p\u00e8rdues prolonguen decisions inc\u00f2modes: ajustar despeses, redefinir preus, replantejar l\u00ednies de negoci o recon\u00e8ixer que uns certs projectes no funcionen.<\/span><\/p><p><span style=\"font-weight: 400;\">El retard sol tenir un cost major que la decisi\u00f3 en si, perqu\u00e8 consumeix recursos i temps, dos factors que rares vegades sobren quan hi ha p\u00e8rdues.<\/span><\/p><p><span style=\"font-weight: 400;\">Posposar decisions per a &#8220;veure si millora&#8221; sol empitjorar el marge de maniobra.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651d59f elementor-widget elementor-widget-spacer\" data-id=\"651d59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef6df58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef6df58\" 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-1f15832\" data-id=\"1f15832\" 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-671cebd elementor-widget elementor-widget-heading\" data-id=\"671cebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 pot fer un assessor o despatx en aquest escenari?\n<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db9df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3db9df3\" 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-11911bb\" data-id=\"11911bb\" 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-ada3386 elementor-widget elementor-widget-text-editor\" data-id=\"ada3386\" 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;\">El paper de l&#8217;assessor no es limita a reflectir les p\u00e8rdues en la comptabilitat o a presentar els comptes anuals. El seu veritable valor apareix quan ajuda a interpretar els n\u00fameros i a convertir-los en decisions.<\/span><\/p><p><span style=\"font-weight: 400;\">Un despatx pot aportar, entre altres coses:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Una an\u00e0lisi realista de la situaci\u00f3 patrimonial.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Escenaris de continu\u00eftat i d&#8217;ajust.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revisi\u00f3 de costos, marges i preus.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alternatives societ\u00e0ries o financeres abans que el problema sigui irreversible.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L&#8217;assessor arriba tard si nom\u00e9s interv\u00e9 quan el problema ja \u00e9s legalment cr\u00edtic.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3118cb9 elementor-widget elementor-widget-spacer\" data-id=\"3118cb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca25968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca25968\" 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-1c0bb57\" data-id=\"1c0bb57\" 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-2829034 elementor-widget elementor-widget-heading\" data-id=\"2829034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">P\u00e8rdues i responsabilitat dels administradors<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d03ddc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d03ddc4\" 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-cf7166e\" data-id=\"cf7166e\" 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-f628dd7 elementor-widget elementor-widget-text-editor\" data-id=\"f628dd7\" 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;\">Des del punt de vista mercantil, les p\u00e8rdues tamb\u00e9 afecten als qui gestionen l&#8217;empresa. Determinades situacions obliguen a <\/span><b>actuar i documentar decisions<\/b><span style=\"font-weight: 400;\">, no sols a esperar.<\/span><\/p><p><span style=\"font-weight: 400;\">Ignorar l&#8217;evoluci\u00f3 negativa del patrimoni pot generar responsabilitats personals si no s&#8217;adopten mesures quan la llei l&#8217;exigeix.<\/span><\/p><p><span style=\"font-weight: 400;\">La passivitat davant p\u00e8rdues greus no \u00e9s una opci\u00f3 neutra per a l&#8217;administrador.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6e9f25 elementor-widget elementor-widget-spacer\" data-id=\"b6e9f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-081fdf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"081fdf1\" 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-cc7db0c\" data-id=\"cc7db0c\" 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-9c8674f elementor-widget elementor-widget-heading\" data-id=\"9c8674f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anticipar-se marca la difer\u00e8ncia<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84d28ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84d28ec\" 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-7f65753\" data-id=\"7f65753\" 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-9223198 elementor-widget elementor-widget-text-editor\" data-id=\"9223198\" 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;\">Les empreses que millor travessen per\u00edodes de p\u00e8rdues no s\u00f3n les que mai les tenen, sin\u00f3 les que <\/span><b>les detecten aviat i actuen amb criteri<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Comptar amb un assessor que conegui el negoci, no sols la normativa, permet guanyar perspectiva, ordenar prioritats i decidir amb menys pressi\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Com m\u00e9s aviat millor s&#8217;analitza el problema, m\u00e9s opcions reals existeixen.<\/span><\/p><p><span style=\"font-weight: 400;\">Les p\u00e8rdues s\u00f3n un s\u00edmptoma, no un diagn\u00f2stic complet. Poden ser una fase del creixement o l&#8217;avantsala d&#8217;un problema major. La difer\u00e8ncia est\u00e0 en com s&#8217;interpreten i quines decisions es prenen a partir d&#8217;elles. Un assessor o despatx no elimina les p\u00e8rdues, per\u00f2 s\u00ed que pot ajudar a entendre-les, limitar-les i, en molts casos, revertir-les abans que condicionin el futur de l&#8217;empresa.<\/span><\/p><p><span style=\"font-weight: 400;\">Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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>Tenir p\u00e8rdues en un exercici no \u00e9s excepcional; no analitzar-les amb perspectiva s\u00ed que ho \u00e9s. El resultat comptable negatiu \u00e9s nom\u00e9s la punta de l&#8217;iceberg de moltes decisions empresarials pendents.<\/p>\n","protected":false},"author":1,"featured_media":9040486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;impacte silenci\u00f3s de les p\u00e8rdues - gremicat<\/title>\n<meta name=\"description\" content=\"Tenir p\u00e8rdues en un exercici no \u00e9s excepcional; no analitzar-les amb perspectiva s\u00ed que ho \u00e9s. 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