{"id":31315,"date":"2018-11-14T07:30:52","date_gmt":"2018-11-14T05:30:52","guid":{"rendered":"https:\/\/www.edenred.es\/?p=10880"},"modified":"2025-10-29T16:56:42","modified_gmt":"2025-10-29T15:56:42","slug":"que-es-el-capital-corriente","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/que-es-el-capital-corriente\/","title":{"rendered":"What is current capital?"},"content":{"rendered":"

De forma te\u00f3rica, podr\u00edamos decir que <\/span>el capital corriente<\/b> es el resultado de restar el activo y el pasivo corrientes. <\/b>Parece una definici\u00f3n sencilla, pero tiene \u201cm\u00e1s miga\u201d de la que parece, \u00bfverdad? En el art\u00edculo de hoy aclaramos el concepto de capital corriente y, tambi\u00e9n, te explicamos para qu\u00e9 sirven estos c\u00e1lculos en el d\u00eda a d\u00eda normal de tu empresa. \u00bfEmpezamos?<\/span><\/p>\n

<\/span><\/span><\/p>\n

\u00bfA qu\u00e9 se denomina capital corriente?<\/span><\/h2>\n

En el argot financiero se denomina capital corriente a aquel capital cuya suma se calcula <\/span>restando el activo corriente o circulante de una empresa y su pasivo activo o circulante.<\/b> Vamos a aclarar qu\u00e9 es cada uno de estos t\u00e9rminos:<\/span><\/p>\n

Activo corriente o circulante<\/b><\/h3>\n

Explicado de forma muy coloquial podr\u00edamos decir que el activo corriente o circulante es <\/span>el dinero contante y sonante<\/b> del que dispone una empresa en un momento dado y a corto plazo.<\/span><\/p>\n

Este activo corriente est\u00e1 formado tanto por capital econ\u00f3mico puro y duro como por aquellos bienes que <\/span>se pueden convertir en dinero l\u00edquido<\/b> en un plazo inferior a 12 meses. Formar\u00edan parte del activo corriente de una empresa, <\/span>por ejemplo,<\/b> las facturas que todav\u00eda no han abonado sus clientes, el dinero depositado en las cuentas corrientes bancarias, las existencias de productos para venta que est\u00e1n en el almac\u00e9n, etc.<\/span><\/p>\n

Pasivo activo o circulante<\/b><\/h3>\n

El pasivo activo o circulante es el capital que la empresa adeuda a sus proveedores de productos y de servicios, a las arcas de la Administraci\u00f3n P\u00fablica, a las entidades bancarias, <\/span>a sus propios empleados en forma de<\/b> costes de personal<\/b><\/a>,<\/b> etc.<\/span><\/p>\n

Tanto el activo como el pasivo circulante de una empresa deben aparecer en su <\/span>Balance de Situaci\u00f3n,<\/b> un documento que los administrativos de la empresa (o la asesor\u00eda externa contratada) elaboran siguiendo las pautas marcadas por <\/span>el PGC o Plan General de Contabilidad, <\/b>el texto legal que marca las normas que deben seguir en Espa\u00f1a todas las empresas a la hora de preparar y llevar al d\u00eda su contabilidad.\u00a0<\/span>Pulsa aqu\u00ed<\/b><\/a> para acceder al documento oficial que recoge el PGC para peque\u00f1as y medianas empresas publicado por el\u00a0<\/span>ICAC<\/b><\/a> (Instituto de Contabilidad y Auditor\u00eda de Empresas. Ministerio de Econom\u00eda y Empresa del Gobierno de Espa\u00f1a).<\/span><\/p>\n

\u00bfPara qu\u00e9 sirve calcular el capital corriente de nuestra empresa?<\/span><\/h2>\n

El capital corriente tambi\u00e9n recibe otros nombres como, <\/span>por ejemplo, fondo de rotaci\u00f3n, fondo de maniobra o capital del trabajo<\/b> (<\/span>working capital<\/span><\/i> en ingl\u00e9s). Recibe estos nombres precisamente <\/span>por su funcionalidad<\/b>: que la empresa pueda responder a corto plazo de las deudas que ha contra\u00eddo por motivo de su actividad y, as\u00ed, pueda <\/span>cumplir con su ciclo productivo<\/b> con total normalidad. Hablamos de un t\u00e9rmino que seguramente te sonar\u00e1 mucho: <\/span>solvencia<\/b>. \u00a0Si disponemos de un capital corriente saneado, nuestra empresa tendr\u00e1 una buena solvencia y podr\u00e1 asumir las diversas deudas y obligaciones que supone formar parte del ciclo productivo.<\/span><\/p>\n

Otra utilidad interesante: conocer el capital corriente del que disponemos en cada momento es especialmente \u00fatil para <\/span>poder hacer frente a los pagos de las deudas <\/b>que ha adquirido nuestra empresa con sus proveedores de productos y de servicios. Desde este punto de vista, tambi\u00e9n podr\u00edamos decir que <\/span>calcular el capital corriente es una medida de prevenci\u00f3n<\/b> que puede evitar que nuestra empresa se descapitalice y <\/span>deje de poder pagar sus deudas,<\/b> algo que, como te imaginar\u00e1s, es sumamente arriesgado en cualquier sector laboral.<\/span><\/p>\n

\u00bfConoc\u00edas estos datos sobre el capital corriente? \u00bfTe ha quedado claro el concepto? Adelante, cu\u00e9ntanos tus impresiones.<\/span><\/p>\n

<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

De forma te\u00f3rica, podr\u00edamos decir que el capital corriente es el resultado de restar el activo y el pasivo corrientes. Parece una definici\u00f3n sencilla, pero tiene \u201cm\u00e1s miga\u201d de la que parece, \u00bfverdad? En el art\u00edculo de hoy aclaramos el concepto de capital corriente y, tambi\u00e9n, te explicamos para qu\u00e9 sirven estos c\u00e1lculos en el […]<\/p>\n","protected":false},"author":3,"featured_media":29026,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[199],"tags":[],"class_list":["post-31315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wellbeing-financiero"],"acf":[],"yoast_head":"\n\u00bfQu\u00e9 es el capital corriente? - Blog edenred<\/title>\n<meta name=\"description\" content=\"En el argot financiero el capital corriente calcula restando el activo corriente o circulante de una empresa y su pasivo activo o circulante.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/que-es-el-capital-corriente\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es el capital corriente? 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