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Desarrollo de un modelo de decisión para el cálculo de propuestas de pago del pasivo concursal

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  • Ponce de León, Omar Alcides

Abstract

Hemos desarrollado un modelo matemático y financiero a los efectos del cálculo de propuestas de pago en el marco de un proceso concursal preventivo las cuales sean posibles de sobrellevar por el deudor tanto por su monto como por los flujos de fondos comprometidos en ello y no resulten para los acreedores en pérdidas superiores a las estrictamente necesarias para propender a la conservación de la empresa. En vista del objetivo planteado hemos analizado las variables organizacionales que conducen a la firma al estado de cesación de pagos, situación que, atento al peligro que reviste para la supervivencia de la empresa, la identificamos como de crisis organizacional, señalando al conflicto como una de las principales causas que provocan e incluso agravan las crisis en la organización. A su vez, el transcurso de la investigación nos ha llevado al análisis de la doctrina jurídica y la jurisprudencia existente relacionada con las quitas y esperas de las propuestas, la actualización de valores, el respeto al voto de la mayoría de los acreedores, el significado de propuesta abusiva y propuesta razonable, y los principios de conservación de la empresa y la protección del crédito, detectando gran cantidad de enfoques y tratamientos así como de fallos disímiles en torno a estas cuestiones y sus derivaciones y consecuencias. Con la finalidad de orientar el pensamiento acerca de algunos cuestionamientos relativos a estos temas hemos abordado el análisis matemático y financiero de las propuestas de pago habiendo obtenido como resultado de la investigación un modelo conformado por cuatro fórmulas matemáticas a los efectos del cálculo de propuestas de pago que propenden a la conservación de la empresa y a la protección del crédito.

Suggested Citation

  • Ponce de León, Omar Alcides, 2012. "Desarrollo de un modelo de decisión para el cálculo de propuestas de pago del pasivo concursal," Nülan. Deposited Documents 1641, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:1641
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    Keywords

    Proceso Concursal; Pasivo; Deuda Concursal; Pagos;

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