{"id":23631,"date":"2024-01-10T14:19:52","date_gmt":"2024-01-10T13:19:52","guid":{"rendered":"https:\/\/pich.bnfix.com\/periodo-medio-de-pago-a-proveedores-una-aproximacion-a-la-cuestion\/"},"modified":"2024-01-10T15:20:16","modified_gmt":"2024-01-10T14:20:16","slug":"periodo-medio-de-pago-a-proveedores-una-aproximacion-a-la-cuestion","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/periodo-medio-de-pago-a-proveedores-una-aproximacion-a-la-cuestion\/","title":{"rendered":"Per\u00edode mitj\u00e0 de pagament a prove\u00efdors: una aproximaci\u00f3 al tema"},"content":{"rendered":"<div  class='avia-slideshow av-lr7t04hx-32ba9cdc67b5b1e80c30c16c23edd037 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 62.8%;'><li  class='avia-slideshow-slide av-lr7t04hx-32ba9cdc67b5b1e80c30c16c23edd037__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Diners al costat d&#039;una guardiola' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-13458 avia-img-lazy-loading-not-13458\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha.jpeg\" width=\"500\" height=\"314\" title='pexels-photo-dinero hucha' alt='Monedes al costat d&#039;una guardiola'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha.jpeg 500w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha-300x188.jpeg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha-310x195.jpeg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha-450x283.jpeg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/10\/pexels-photo-dinero-hucha-318x200.jpeg 318w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lr7sz8mp-3e9f2ac1be1882e4fb97af2d49d879af '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong> Per\u00edode mitj\u00e0 de pagament a prove\u00efdors: una aproximaci\u00f3 al tema\u00a0<\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-av_hr-91d7ccd583a503147498e120fee2ff9b hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lr7sxiwn-ffa0b3fb68b5fcb82855e0957b869085-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/CIRCULAR-PERIODO-MEDIO-DE-PAGO-victor-bueno-y-joan-claret.pdf'  class='avia-button av-lr7sxiwn-ffa0b3fb68b5fcb82855e0957b869085 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center av-icon-on-hover avia-color-theme-color'   aria-label=\"Llegir o descarregar la circular \"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular <\/span><\/a><\/div>\n<div  class='hr av-av_hr-91d7ccd583a503147498e120fee2ff9b hr-default  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lr7t144v-c5dca0868f75190882b192425553b75a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>A les empreses, el per\u00edode mitj\u00e0 de pagament a prove\u00efdors \u00e9s un indicador financer aparentment senzill. Tot i aix\u00f2, \u00e9s sovint complex ja que va m\u00e9s enll\u00e0 de tr\u00e0mits comptables i incideix en les relacions comercials, la imatge empresarial i la viabilitat a llarg termini. Per aix\u00f2 han augmentat les obligacions d&#8217;informaci\u00f3 als comptes anuals mateixos.<\/p>\n<p>Actualment, per a una gesti\u00f3 adequada del per\u00edode mitj\u00e0 de pagament a prove\u00efdors, hem d&#8217;entendre de pr\u00e0ctiques financeres i normativa i ser capa\u00e7os de compatibilitzar els interessos de prove\u00efdors i clients, que sovint entren en conflicte. En aquest escenari, els auditors tenen un paper cada cop m\u00e9s rellevant: a m\u00e9s de verificar els comptes formulats perqu\u00e8 despr\u00e9s es dipositen al Registre Mercantil, s&#8217;han d&#8217;assegurar el compliment de les regulacions i normatives i garantir la transpar\u00e8ncia en les transaccions comercials.<\/p>\n<p>En aquesta circular apuntem els terminis de pagament actuals, els aspectes que cal tenir en compte per fixar-los i altres q\u00fcestions d&#8217;inter\u00e8s com la normativa sobre morositat i les sancions per incompliment. Com sempre, estem a la vostra disposici\u00f3 per atendre qualsevol dubte i consulta al respecte<\/p>\n<p><strong>Joan Claret<\/strong><\/p>\n<p><a href=\"mailto:Joan.claret@pich.bnfix.com\">Joan.claret@pich.bnfix.com<\/a><\/p>\n<p>Soci responsable \u00c0rea de Auditor\u00eda<\/p>\n<p><strong>V\u00edctor Bueno<\/strong><\/p>\n<p><a href=\"mailto:V\u00edctor.bueno@pich.bnfix.com\">V\u00edctor.bueno@pich.bnfix.com<\/a><\/p>\n<p>\u00c0rea Legal<\/p>\n<p>\ud83d\udcf8 Imatge de Pexels<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Han augmentat les obligacions d&#8217;informaci\u00f3 sobe el per\u00edode mitj\u00e0 de pagament a prove\u00efdors als comptes anuals.<\/p>\n","protected":false},"author":2,"featured_media":13454,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[412,677,243],"class_list":["post-23631","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-auditoria-2-ca","tag-cuentas-anuales-2-ca","tag-legal-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=23631"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23631\/revisions"}],"predecessor-version":[{"id":23646,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23631\/revisions\/23646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/13454"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=23631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=23631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=23631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}