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INGENIERIA ECONOMICA
SEPTIEMBRE 2020
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ECOSARIO
Glosario económico de conceptos básicos
ACTIVO: Conjunto de bienes con valor económico que posee una empresa o una
persona, y créditos concedidos que implican un derecho para ese sujeto económico.
ANALISIS HORIZONTAL: El análisis horizontal calcula la variación absoluta y
relativa que ha sufrido cada una de las partidas del balance o la cuenta de
resultados en dos períodos de tiempo consecutivos.
ANALISIS VERTICAL: El análisis vertical es una técnica del análisis financiero que
permite conocer el peso porcentual de cada partida de los estados financieros de
una empresa en un período de tiempo determinado.
BALANCE GENERAL: El balance general, también conocido como balance de
situación, balance contable o estado de situación patrimonial, es un estado
financiero que refleja en un momento determinado la información económica y
financiera de una empresa, separadas en tres masas
patrimoniales: activo, pasivo y patrimonio neto.
CAPITAL: Patrimonio de un banco u otro intermediario financiero que sirve de
resguardo ante las pérdidas potenciales originadas por sus actividades.
CLIENTE: Un cliente es una persona o entidad que compra los bienes y servicios
que ofrece una empresa.
CONSUMO: Utilización de bienes y servicios para la satisfacción de necesidades o
deseos humanos individuales o colectivos.
CONTABILIDAD: Es la parte de las finanzas que estudia las distintas partidas que
reflejan los movimientos económicos y financieros de una empresa o entidad.
CONTABILIDAD FINANCIERA: Es una disciplina que consiste en recopilar, ordenar
y registrar la información de la actividad económica de una empresa.
CONTROL DE GESTION: Es una forma de monitorear el plan estratégico de la
organización, a través de indicadores de gestión que están alineados con objetivos,
metas y responsables.
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MONEDA: Billetes y monedas que tienen un valor nominal fijo y son emitidos o
autorizados por los bancos centrales o los gobiernos.
PARTIDA DOBLE: Es un método contable que consiste en registrar una operación
dos veces, una en él debe y otra en el haber. De esta forma, se establecen unas
relaciones entre las diferentes masas patrimoniales.
PASIVO: Se representa en las deudas y obligaciones con las que una empresa
financia su actividad y le sirve para pagar su activo. También se conoce con el
nombre de estructura financiera, capital financiero, origen de los recursos y fuente de
financiación ajena.
PATRIMONIO: Es el conjunto de bienes, derechos y obligaciones con los que una
persona, grupo de personas o empresa cuenta y los cuales emplea para lograr sus
objetivos. En ese sentido, se pueden entender como sus recursos y el uso que se les
da a estos.
PATRIMONIO NETO: El patrimonio neto de una empresa son todos aquellos
elementos que constituyen la financiación propia de la empresa. En el balance de
situación es la diferencia efectiva entre el activo y el pasivo.
PRÉSTAMOS: Activos financieros creados cuando un acreedor presta fondos a un
deudor y están comprobados mediante documentos que no son negociables.
PRESUPUESTO: Se refiere a la cantidad de dinero que se necesita para hacer
frente a cierto número de gastos necesarios para acometer un proyecto. De tal
manera, se puede definir como una cifra anticipada que estima el coste que va a
suponer la realización de dicho objetivo.
PRESUPUESTO FAMILIAR: Es un documento en donde proyectamos futuros
ingresos de dinero (por ejemplo, ingresos que obtendremos a través de nuestro
empleo o negocios) y futuros egresos de dinero, como los gastos para cubrir
necesidades familiares o el pago de deudas contraídas.
PRESUPUESTO MENSUAL: Un presupuesto mensual para saber con claridad
cuáles sus ingresos y gastos reales. Esto es esencial para optimizar el uso de su
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ECOSARIO
Economic glossary of basic concepts
ASSETS: Set of goods with economic value that a company or a person owns, and
relative variation that each of the items of the balance sheet or profit and loss
BALANCE SHEET: The balance sheet, also known as balance sheet, balance sheet
or equity statement, is a financial statement that reflects at a given time the economic
CLIENT: A client is a person or entity that buys the goods and services offered by a
company.
needs or desires.
ACCOUNTING: It is the part of the finances that studies the different items that
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organization, through management indicators that are aligned with objectives, goals
and responsible.
CASH FLOW DIAGRAM: A cash flow diagram is simply the graphic representation
of cash flows drawn on a time scale. The diagram should represent the statement of
a problem and include the data and results to be found. That is, after drawing the
cash flow diagram, a person outside the problem should be able to solve it by means
of the diagram.
MONEY: Any asset that is widely accepted as a means of payment. In addition to this
ECONOMY: The study of the way in which society manages its resources.
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statements and reflects the movements that affect this net worth (NW) during a
financial year.
the economic structure of the company. The financial statements reflect the
economic activities that take place in the company during a certain period.
CASH FLOW STATEMENT: This is one of the financial statements of the accounting
system, it reports on the origin and use of cash flows and their equivalents.
INCOME STATEMENT: The income statement, also called profit and loss account or
profit and loss account, shows the income and expenses that a company has had
FINANCE: Finance corresponds to an area of the economy that studies the obtaining
and administration of money and capital, that is, financial resources. It studies both
the obtaining of those resources (financing), as well as the investment and saving of
them.
FAMILY FINANCES: They are the administration of the patrimony and the expenses
of a person or family unit. This, in order to obtain the best possible result.
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CASH FLOW: Cash flow refers to the net outgoings and inflows of money that a
expenditure.
FIXED EXPENSES: are expenses that we have to cover from time to time. They are
OCCASIONAL EXPENSES: These are expenses that are sporadic, such as home
maintenance work, having to buy a washing machine because the current one broke
down, buying birthday gifts, Christmas presents or expenses for the return to school,
among others.
to be all those expenses that the family unit needs to develop its daily life normally,
PRESCINDIBLE VARIABLE EXPENSES: These are those expenses that the family
unit makes, which are based on the consumption made, and which bring a greater
well-being to life, but which can be made to live a totally satisfactory life, dispensing
with them.
MANAGEMENT: It is a set of procedures and actions that are carried out to achieve
a certain objective.
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ACTIVITY INDICATORS: They are those that establish the degree of efficiency with
which, the administration of the company, manages the resources and the recovery
of the same ones. These indicators help us to complement the concept of liquidity.
DEBT INDICATORS: They are a tool used to measure the level of obligations that
the company has; the financing of the entity can be obtained from two sources:
FINANCIAL INDICATORS: They are used to show the relationships that exist
between the different accounts in the financial statements; and serve to analyze the
base, that is, they determine if a company has the financial muscle to timely assume
the effectiveness of the company's management, to control costs and expenses and,
REPORT: it is a document that has the purpose of being able to communicate a set
INCOME: It is all the earnings that are added to the total set of the budget of an
entity, whether public or private, individual or group. In general terms, income is both
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consumption-profit as a consequence.
GROSS INCOME: Is the total amount of money that is incorporated into the budget
NET INCOME: Is the total amount of money that is incorporated into the budget or
INTEREST: Income from those who lend money or expense from those who receive
financial assets, deposits, debt securities, loans and other accounts receivable, in
exchange for having placed financial assets, deposits, debt securities, loans and
other accounts receivable, in exchange for having placed financial assets at the
that is added to the initial capital and on which new interest is generated.
SIMPLE INTEREST: Simple interest is the rate applied to a source capital that
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income, and profits), and taxes imposed on certain goods or services (such as value
MICROECONOMY: The study of how individual agents in the economy (families and
CURRENCY: Banknotes and coins that have a fixed nominal value and are issued or
transaction twice, once on the debit side and once on the credit side. In this way,
finances its activity and serves to pay its assets. It is also known as financial
EQUITY: It is the set of assets, rights and obligations with which a person, group of
people or company has and which it uses to achieve its objectives. In that sense,
they can be understood as their resources and the use given to them.
EQUITY: The net worth of a company is all those elements that constitute the
financing of the company. In the balance sheet it is the effective difference between
LOANS: Financial assets created when a creditor lends funds to a debtor and are
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anticipated figure that estimates the cost that will be involved in achieving that
objective.
example, income that we will obtain through our employment or business) and future
expenses of money, like the expenses to cover familiar necessities or the payment of
contracted debts.
MONTHLY BUDGET: A monthly budget so that we know clearly what your actual
income and expenses are. This is essential to optimize the use of your money.
Organizing your expenses could allow you to save or increase your monthly savings
RESERVES: A company's reserves are a part of the company's own funds and are
characterized by the fact that they are the benefits that have been retained, that is,
TAX: It is a tax that must be paid by a consumer or user for the private use of a good
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balance between the risk and the possible gain (opportunity) of the use of a sum of
WORK: Work in economics refers to the hours people spend producing goods or
services. Labor is one of the factors of production along with capital, land and
technology. Thus, it consists of the human effort put into the production and sale of
NET UTILITY: It is the result of discounting from the income obtained by a company
revenues and expenses are those directly related to the main activity of the company
SALES: are the delivery of a certain good or service under a stipulated or agreed
price and in exchange for an economic consideration in the form of money by a seller
or supplier.