{"id":1313,"date":"2016-03-18T20:30:51","date_gmt":"2016-03-18T19:30:51","guid":{"rendered":"http:\/\/edu.xestioncultural.com\/?p=1313"},"modified":"2016-03-29T19:20:41","modified_gmt":"2016-03-29T17:20:41","slug":"canto-nos-custan-as-ideas-bases-para-o-deseno-orzamentario-miguel-martin-2","status":"publish","type":"post","link":"https:\/\/edu.xestioncultural.com\/es\/2016\/03\/canto-nos-custan-as-ideas-bases-para-o-deseno-orzamentario-miguel-martin-2\/","title":{"rendered":"Canto nos custan as ideas? Bases para o dese\u00f1o orzamentario. Miguel Mart\u00edn."},"content":{"rendered":"

Por Fernando Rei Maio.<\/strong><\/p>\n

Os proleg\u00f3menos \u00e1 clase de hoxe resultaron obvios e inevitables. Coas melod\u00edas copleiras a\u00ednda latexando nalg\u00fans coraz\u00f3ns nocturnos, o transvase de informaci\u00f3n sobre: baixas, danos colaterais, carteiras adelgazadas, inxesta de armas qu\u00edmicas no d\u00eda despois (paracetamol ou derivados), prensa de guerra, etc., era normal que esas ansias de transmisi\u00f3n sobre datos guerreiro-festeiros coparan a charla do xa tradicional 1\u00ba caf\u00e9. M\u00e1is centr\u00e9monos realmente no importante.\"2016<\/p>\n

Comezou a clase co anuncio de Marcos sobre a vindeira presentaci\u00f3n que cada grupo ter\u00e1\u00a0que realizar na segunda parte da clase do 8 de abril. Teremos que presentar todo o que se leva feito do proxecto at\u00e9 ese d\u00eda. Inmediatamente Miguel Mart\u00edn tomou o mando da tarde para dar comezo \u00e1 segunda parte do apartado \u201cXesti\u00f3n econ\u00f3mica\u201d, concretamente afondou na valoraci\u00f3n de canto custan as ideas e nas bases para o dese\u00f1o orzamentario<\/strong>.<\/p>\n

Na primeira parte da clase f\u00edxose unha lembranza do exposto na aula do 11 de decembro. Para iso realizouse unha serie de exercicios que nos refrescaron o dado con anterioridade. (C\u00e1lculo do IRPF, IVE, Seg. Social, Cota de aut\u00f3nomas\/os, etc.)<\/p>\n

\nNa segunda parte da clase, Miguel explicounos unha sinxela f\u00f3rmula para estudar os orzamentos<\/strong> naqueles que te\u00f1an uns custes de produci\u00f3n iniciais e logo se vaia distribu\u00edr un ben ou servizo.<\/p>\n

1\u00ba) Hai uns custos fixos, independentemente da cantidade de unidades comercializadas.<\/p>\n

2\u00ba) Hai uns gastos variables, que van ir medrando a medida que aumentan as unidades.<\/p>\n

3\u00ba) Hai uns ingresos, que a medida que imos comercializando van ir aliviando e superando os custos.<\/p>\n

O punto morto \u00e9 a situaci\u00f3n onde a cont\u00eda de custos e ingresos \u00e9 igual a cero.\u00a0A partires de a\u00ed todo son ingresos e o proxecto v\u00f3lvese rendible desde o punto de vista econ\u00f3mico.<\/p>\n

\"cadro1O exemplo foi o seguinte:
\nMontamos unha produci\u00f3n teatral que ten un custo fixo de 25.000 \u20ac. Cada vez que\u00a0representamos dita obra, suponnos un custo variable de 4.000 \u20ac. N\u00f3s queremos cobrarlle a\u00a0un concello por cada representaci\u00f3n 5.000 \u20ac.<\/em><\/p>\n

\"cadro2<\/p>\n

De aqu\u00ed sacamos o seguinte dato: para que saia rendible economicamente este proxecto necesitamos realizar m\u00e1is de 25 funci\u00f3ns, pois con tan s\u00f3 25 quedamos nun punto morto. A partires disto un pode xogar co prezo dependendo dos seus intereses profesionais ou\/e persoais.<\/p>\n

Rematou a aula falando do segundo exemplo. \u201cOs orzamentos de tesourer\u00eda\u201d<\/strong> son os que determinan os custos e os gastos no tempo. \u00c9 dicir, un debe ter presente que nun proxecto, cando vexamos os primeiros ingresos, pode acontecer que transcorran varios meses onde s\u00f3 tiveramos custos. Se non temos un fondo inicial, a medida que m\u00e1is tardemos en cobrar unha representaci\u00f3n, os problemas van ir en aumento, debendo botar man, con toda seguridade, de cr\u00e9ditos bancarios para seguir pagando aos traballadores\/as, alugueres, etc.<\/p>\n

Con este tema abriuse un pequeno debate sobre a dispo\u00f1ibilidade de pedir anticipos. Miguel deixou claro que hoxe en d\u00eda, isto vai ser practicamente imposible no eido da administraci\u00f3n p\u00fablica. S\u00f3 se poder\u00eda aspirar a unha subvenci\u00f3n.<\/p>\n

Remato cun proverbio moi ao caso de Benjamin Franklin: \u201cCoida dos pequenos gastos; un pequeno buraco afunde un barco\u201d.<\/p>\n

@fernandoreimaio<\/p>","protected":false},"excerpt":{"rendered":"

Por Fernando Rei Maio. Os proleg\u00f3menos \u00e1 clase de hoxe resultaron obvios e inevitables. Coas melod\u00edas copleiras a\u00ednda latexando nalg\u00fans coraz\u00f3ns nocturnos, o transvase de informaci\u00f3n sobre: baixas, danos colaterais, carteiras adelgazadas, inxesta de armas qu\u00edmicas no d\u00eda despois (paracetamol ou derivados), prensa de guerra, etc., era normal que esas ansias de transmisi\u00f3n sobre datos […]<\/p>\n","protected":false},"author":5,"featured_media":1322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curso-experto-universitario-xestion-cultural-usc-2015-16"],"yoast_head":"\nCanto nos custan as ideas? Bases para o dese\u00f1o orzamentario. 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Coas melod\u00edas copleiras a\u00ednda latexando nalg\u00fans coraz\u00f3ns nocturnos, o transvase de informaci\u00f3n sobre: baixas, danos colaterais, carteiras adelgazadas, inxesta de armas qu\u00edmicas no d\u00eda despois (paracetamol ou derivados), prensa de guerra, etc., era normal que esas ansias de transmisi\u00f3n sobre datos […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/edu.xestioncultural.com\/es\/2016\/03\/canto-nos-custan-as-ideas-bases-para-o-deseno-orzamentario-miguel-martin-2\/\" \/>\n<meta property=\"og:site_name\" content=\"USC Xesti\u00f3n Cultural\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-18T19:30:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-03-29T17:20:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/edu.xestioncultural.com\/wp-content\/uploads\/sites\/2\/2016\/03\/2016-03-18-Miguel-Mart\u00edn-foto-Fernando-Rei.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"6508\" \/>\n\t<meta property=\"og:image:height\" content=\"1871\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"nela\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"nela\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/edu.xestioncultural.com\/2016\/03\/canto-nos-custan-as-ideas-bases-para-o-deseno-orzamentario-miguel-martin-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/edu.xestioncultural.com\/2016\/03\/canto-nos-custan-as-ideas-bases-para-o-deseno-orzamentario-miguel-martin-2\/\"},\"author\":{\"name\":\"nela\",\"@id\":\"https:\/\/edu.xestioncultural.com\/#\/schema\/person\/de681acebc92e5a4c657f74885246b61\"},\"headline\":\"Canto nos custan as ideas? 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