Palabras clave
Adquisición
Modo de entrada
Coyunturas de mercado
Fuerzas productivas
Composición orgánica de los recursos
Tasa media de ganancia
Teorías de los recursos
Cómo citar
Resumen
La depreciación efectiva de medios de trabajo o recursos fijos -maquinaria, equipo, edificio, infraestructura, medios de transporte, entre otros-, ocurre por transferencia de su valor al producto final. En una empresa en compra/venta, los recursos fijos depreciados se transmutan en un medio esencial de entrada, para las adquisiciones -parciales y totales- como modo de entrada. Las teorías de empresa han brindado escasa atención a la influencia sustantiva de los medios de trabajo depreciados, en las adquisiciones como modo de entrada. El rol de medio que desempeñan esos recursos depreciados, es evidente en la historia de las coyunturas de mercado; recesión, depresión, crecimiento y prosperidad. En recesión y depresión, dado el desarrollo de las fuerzas productivas, los medios de trabajo depreciados se tornan en recursos estratégicos. La misión de esos recursos es fortalecer y posicionar a la empresa adquiriente en el mercado global. Los recursos depreciados contribuyen a contrarrestar la tendencia a la baja de la tasa media de ganancia de la empresa adquiriente. Esta investigación busca aportar a las teorías de recursos, un modelo de análisis que contribuya a explicar el papel de medio de entrada de los recursos depreciados, en las adquisiciones como modo de entrada.Referencias
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