{"id":3304,"date":"2018-07-03T12:30:55","date_gmt":"2018-07-03T10:30:55","guid":{"rendered":"https:\/\/blogs.imf-formacion.com\/blog\/mba\/?p=3304"},"modified":"2020-06-22T19:21:21","modified_gmt":"2020-06-22T17:21:21","slug":"roe-como-calcularlo-funciones","status":"publish","type":"post","link":"https:\/\/blogs.imf-formacion.com\/blog\/mba\/roe-como-calcularlo-funciones\/","title":{"rendered":"\u00bfQu\u00e9 es el ROE, c\u00f3mo se calcula y para qu\u00e9 sirve?"},"content":{"rendered":"<div class=\"blogs-antes-del-contenido\" id=\"blogs-623118692\"><a href=\"https:\/\/www.imf-formacion.com\/comunicacion\/descargar-gratis-guia-mejor-perfil-linkedin-perfecto\/\" target=\"_blank\">\r\n\t<img decoding=\"async\" src=\"https:\/\/d2xtbylwu97mzb.cloudfront.net\/\/blog\/prevencion-riesgos-laborales\/wp-content\/uploads\/2020\/06\/730x67-Guia-Linkedin.gif\";>\r\n<\/a><\/div><input type=\"hidden\" value=\"\" data-essbisPostContainer=\"\" data-essbisPostUrl=\"https:\/\/blogs.imf-formacion.com\/blog\/mba\/roe-como-calcularlo-funciones\/\" data-essbisPostTitle=\"\u00bfQu\u00e9 es el ROE, c\u00f3mo se calcula y para qu\u00e9 sirve?\" data-essbisHoverContainer=\"\"><p>Antes de arrancar explicando el concepto debo recordar que la Econom\u00eda (o las Finanzas) no son ciencias puras, si no <strong>ciencias sociales<\/strong>. Esto hace que casi cualquier principio sea justamente eso, un principio, una base de c\u00e1lculo o de opini\u00f3n para medir un hecho pero que, al depender de una sociedad humana, su valor var\u00eda en funci\u00f3n del momento y del espacio en que nacieron y cuando se aplicaron. No en vano el <strong>ROE<\/strong> es una simple divisi\u00f3n de dos conceptos, de dos valores absolutos sacados de la contabilidad de la empresa y esto trae una serie de problemas.<\/p>\n<h2>Problemas del ROE<\/h2>\n<ul>\n<li>Parten de <strong>datos absolutos<\/strong>, aunque, por suerte, al dividirse producen un ratio o porcentaje comparable con otras empresas y mercados.<\/li>\n<li>Son <strong>c\u00e1lculos puntuales<\/strong> y, por tanto, anclados en un momento de tiempo.<\/li>\n<li>Debe ser <strong>comparado con ROEs de empresas similares<\/strong> y del mismo sector para conocer exactamente la situaci\u00f3n en la que nos encontramos.<\/li>\n<\/ul>\n<h2>Pero, \u00bfqu\u00e9 es el ROE?<\/h2>\n<p>Dicho esto, podemos definir el ROE como la <strong>rentabilidad sobre los recursos propios de la empresa<\/strong> (\u201c<em>return on equity<\/em>\u201d en ingl\u00e9s), es decir, como un par\u00e1metro destinado a medir el rendimiento que aporta cada unidad econ\u00f3mica aportada en los fondos propios de la sociedad (ya sea por parte de los propios accionistas o recursos generados por la propia entidad). Por tanto nos dice la capacidad que ha tenido la empresa en un a\u00f1o para remunerar a sus accionistas y que estos puedan ver si compensa o no mantener su inversi\u00f3n en ella.<\/p>\n<h2>\u00bfC\u00f3mo se calcula el ROE?<\/h2>\n<p>Hay que tener en cuenta que esta cifra no va a coincidir con los <a href=\"https:\/\/blogs.imf-formacion.com\/blog\/mba\/financiar-proyecto-empresa-banco\/\">dividendos<\/a> repartidos por las sociedades, ya que estas no van a poder ni querer repartir anualmente todos sus beneficios (ya sea por t\u00e9rminos legales como la manutenci\u00f3n de una reserva legal, como por otros conceptos como un mero ahorro para favorecer el crecimiento interno). El c\u00e1lculo es sencillo:<\/p>\n<p><strong>ROE = Beneficio neto o despu\u00e9s de impuestos \/ Fondos propios.<\/strong><\/p>\n<p>Para el c\u00e1lculo pondr\u00e9 dos ejemplos de empresas con cuentas auditadas y publicadas:<\/p>\n<ul>\n<li>INDITEX (basado en cuentas anuales 2017, <a href=\"https:\/\/www.inditex.com\/documents\/10279\/563405\/Cuentas+anuales+e+informe+de+gesti\u00f3n+del+grupo+consolidado+2017\/024ff088-d85d-665f-2954-a8f6e1b78143\" target=\"_blank\" rel=\"noopener noreferrer\">enlace<\/a>) = 2.936 \/ 13.522 = 21,71%<\/li>\n<li>H&amp;M (basado en cuentas anuales 2017, <a href=\"https:\/\/about.hm.com\/content\/dam\/hmgroup\/groupsite\/documents\/en\/cision\/2018\/01\/2110334_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">enlace<\/a>) = 3.993 \/ 59.713 = 6,68%<\/li>\n<\/ul>\n<p>Como vemos hay una gran diferencia entre sus datos y a pesar del mayor beneficio y tama\u00f1o de H&amp;M la valoraci\u00f3n de INDITEX es m\u00e1s de tres veces mayor. Si bien podemos entrar en un conflicto de legislaciones contables, es bastante llamativo.<\/p>\n<p>As\u00ed el ROE nos da una medida de rentabilidad tal que un inversi\u00f3n podr\u00eda decidir si invertir o no en una empresa si el c\u00e1lculo dado es superior a la de una rentabilidad m\u00ednima esperada por \u00e9l, no en vano nos proporciona una medida de la eficiencia de la empresa en t\u00e9rminos relativos y f\u00e1cilmente comparable y muchas veces m\u00e1s real que los propios dividendos repartidos.<\/p>\n","protected":false},"excerpt":{"rendered":"<input type=\"hidden\" value=\"\" data-essbisPostContainer=\"\" data-essbisPostUrl=\"https:\/\/blogs.imf-formacion.com\/blog\/mba\/roe-como-calcularlo-funciones\/\" data-essbisPostTitle=\"\u00bfQu\u00e9 es el ROE, c\u00f3mo se calcula y para qu\u00e9 sirve?\" data-essbisHoverContainer=\"\">","protected":false},"author":6,"featured_media":3305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"kt_blocks_editor_width":"","footnotes":""},"categories":[481],"tags":[4262,4263,304,3097,263,183,4264,4265,170,320],"class_list":["post-3304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanzas","tag-base-de-calculo","tag-beneficio-neto","tag-calculos","tag-datos","tag-economia","tag-empresas","tag-fondos-propios","tag-hm","tag-impuestos","tag-inditex"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.3 (Yoast SEO v26.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es el ROE, c\u00f3mo se calcula y para qu\u00e9 sirve?<\/title>\n<meta name=\"description\" content=\"El ROE es uno de los indicadores clave para cualquier empresa, pero \u00bfsabes qu\u00e9 es, 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