w

w w  


 
 
 w
 

 w w w 
 

|


w
 ww
 w  w  

  w     

 ww 
 
    
 

 
 

 w 


 w
w   w w w    w 
  w 


ww

w
 ww
 w 
 w  
  w 
    
 ww 
 

    
 

ww
  w 
 w

   w 
 
   !" # $%  &'(")*'% " ) ( +)"% %  &*'
, " &'$ * (&- ")$ (*  "$ !" ) &'$ * (&-
'( ) '*% $%  , ) %".%' &'( %  (&- ( ) $ ,-'
  ,-/-&")*, , ) &'%'%*-+-0&-1( ( ) &'(,-&-'(  , )
&'('$2 $ %3 (* &*")4 , )"3%  ) /'%$&-1( ,
 !" # $%  !" ."&( " &% &-$- (*' ) &'$5 , )
&% &-$- (*' &'(1$-&' , ) 24 -( $.%3' " -* $ 6( 
. ( ) -(*"-&-1( &'$' 7 %%$- (* %-(&-) , 3 *-1(4
, 8(,' , ),' ) (" + * (, (&- , ) 3 % (&- &*") 9
) 3 *-1( , %'9 &*'4 )' !" ,-$-("9 '* (-.) $ (* "
%',"&*-+-,, 9 &'$ *-*-+-,,4 '% (, " % (*.-)-,,


 w 

 :

   

; !"< $( % -(/)"9 ) -$)(*&-1( , )
-* $ , )( $- (*' 9 &'(*%') , &'*' 
( ) % (*.-)-,, , )  !" # $% 
&'(")*'% , "(&9'=

  

w

; '( , &",' )' -* $ , )( $- (*' 9
&'(*%') , &'*' "*-)-0,' &*")$ (*
( )
% (*.-)-,,
,
)
 !" #
$% 
&'(")*'% , "(&9'=

;"5)  '( )' /&*'%  !" -(/)"9 ( ( )
% (*.-)-,,
,
)
 !" #
$% 
'(")*'%=

>?ww  ww

> ?w  :
 * %$-(% ) w(/)" (&- , ) w$)(*&-1( , )
-* $ , )( $- (*' 9 &'(*%') , &'*' 
( )  !" #
$%  &'(")*'% ,
"(&9'
> ?w 

w
 &%-.-% )' -* $ , )( $- (*' 9 &'(*%') ,
&'*' ( ) $%  w  
 ? w
 * %$-(% )' /&*'%  ,$-(-*%*-+' 9 , &'*'
!" -(/)"9 ( ( ) % (*.-)-,, , )  !" #
$%  &'(")*'%

2.4 JUSTIFICACION DEL PROYECTO

 ) %  (* *",-' ."& , * %$-(% )' /&*'%  !" -(/)"9 ( (
) % (*.-)-,, , )  !" # $%  &'(")*'% ,
"(&9'4 , /-(- (,' )' -* $ $ , &",'  -$)(*%
&'( $-%  $ 8'%% ) %',"&*-+-,, 9 &'$ *-*-+-,, , )
$-$
  -$'%*(* ) % )-0&-1( , ) %  (* -(+ *-3&-1(4 %
', % &'(*% &'( "( , &%-&-1( , )' /&*'%  !" -(/)"9 ( (
) % (*.-)-,, , )  !" # $%  &'(")*'% , )
&-",, 9 )(* % -* $ !"  %$-*( $ 8'%% ) % (*.-)-,, 9
&'$ *-*-+-,, % %'9 &*% 7&- "( &% &-$- (*' '* (-,'

2.5 IMPORTANCIA DEL PROYECTO

 &'(")*'% ,
-(3 (- %2 '( -)%  , ) -* $
$% %-) ( ) &'(8"(*' , * $%  *%.8( $5 ,
) *%  &"%* %*  , )' %!"-* &*' -(3 (- %' , '.%
6.)-& !" 4 , $54 -(* %+- ( ( , /'%$ , &--+ ( )
&-(&' /  .5-& , ) %'& ' &'(*%"&*-+' @+-.-)-,,4 ,- #'4
8 &"&-1(4 A)'*&-1( 9 , $(* )$- (*'B ) $'*-+' , )
%  (* *",-' *- ( &'$' '.8 *-+' .5-&' )(* % "( (5)--
'.%
* *-' ,
$% C 9 &'$' '.8 *-+'  &"(,%-'
%'/"(,-0% )'  &*' &)+ , " 3 *-1(: )' % &"%'
7"$('4 -(('+&-1( 9 &'('&-$- (*'
&*")$ (* ) $%  &'(")*'% +- ( ( (/% (*(,' "(
 %- , % *%-&&-'(  -(* %( 9 A* %(4 , %-+, , "
)-$-*, &) 9 " ,<.-)  % )&-'(  , %*-&")&-1( 9
&').'%&-1(4 !" -$-, ( A)'*% ) '* (&-) &'$ *-*-+' ,
* *-' , $% 

2.6 ALCANCES DE LA INVESTIGACIN

( *', $%  A-* "( '.8 *-+' 3 ( %)-0,' ) &")  &% & % )
%-*$' , )' !" )' 7& ( ) $%  , " $-$' 3<( %'4 )' !"
7& ( & %-' "( *",-' , *)),' , ) -(/)" (&- !" 8 %& ( )
-$)(*&-1( , -* $ , )( $- (*' 9 &'(*%') , &'*' %
&)&")% ) % (*.-)-,, , )  !" # $%  &'(*%"&*'% (
) &-",, , "(&9'
2.7

LIMITACIONES DE LA INVESTIGACIN
'( /-(  $ *',')13-&' 9 , $( 8' , ) *",-'4  7 &'(-, %,'
&'$' '.)&-1( ,
*",-'4 "( $%  &'(")*'% , "(&9'4
!" '% " &*-+-,, *- ( ( -$-)-*", ( " *%"&*"% '%3(-0*-+ 9
( " $ %&,' '.8 *-+'
, * %$-( !" ) *",-' *5 '%- (*,' ) 5$.-*' , )
  4
&"9 &%&* %2*-& ,-/ % (&-,4 7( ,
)-$-*% )
3 ( %)-0&-'(  , ) -(+ *-3&-1(
 )-$-*&-'(  /"(,$ (*)  '( !" )' ,*'  "*-)-0% '( ,
&%5&* % %-$%-'4 -(/ %-,  %*-% , ) '& -(/'%$&-1(
-* $*-0, !" *- ( ) $%  ( *",-'

www: w
 w

.1.- ANTECEDENTES
 ) %  (* *",-' , -(+ *-3&-1(4 *- ( &'$' (* & , (* 4 *%.8'
(* %-'%  &"9' '.8 *' 6( ,-*-(*'4 -%+ &'$' % / % (* ) %  (*
*",-'
 -* $ ,
)( $- (*'  &'(*%') , '*' '%
%'& ' %
$%  '(")*'% @ - ,  *%2  D $% %-& #'
)% 0' EE>B

%'" * , ) w(/'%$ , '*' '%
%'& ' % "( $% 
%5/-&
%'" * ,
-&7 , '*' '% %',"&*' @ &$(9

<% 0 %%) @'$(9 % 0F"$&&&"B G EEH

.2 MARCO HISTRICO
Evolucin de la Contabilidad de Gestin
  -$) $ (*&-1( , )' -* $ , &'*' ( "( &'$- (0'  .1
6(-&$ (* ( /"(&-1( , ) %'3&-'(  7 &7 '% )  %'(4  &% !"
( ) (*-3I ,, &-+-)-0&-'(  , ) $ ,-' '%- (* ,( )' %-$ %' ' ( )
$( 8' , )' &'*'
 ( ) %-$ % -(,"*%- &'('&-, &'$' ) %',"&&-1( ( +-# ,'4 -$% -1(
, )-.%' 9 ) & %2  )-&%'( %'& ,-$- (*' !"   $ 8.(  "(
-* $ , &'*' 9 !" $ ,- ( %* ) "*-)-0&-1( , % &"%' % )
%',"&&-1( , .- (  $* %-) 
 ( )3"( -(,"*%- , ,-+ %' 2  "%' ' (*% )' #' JKL 9 LEM
 &'$ (0%'(  "*-)-0% -* $ , &'*' %",-$ (*%-' !" % +-* ( )3"(
-$-)-*", &'( )' -* $ , &'*' &*") 
 -( $.%3'4 ( HHN ) "%3-$- (*' , )  +')"&-1( w(,"*%-) &'(,"8' )
(&-$- (*' , ) 3%(,  /5.%-& 1 , ) %',"&&-1( %* ()  "(
-(,"*%-)4 &% (,' ) ( & -,, ,
8 %& % "( $9'% &'(*%') '.% )'
$* %-)  9 ) $(' , '.% 9 '.%
) (" +' ) $ (*' , ) &'*' !" )
$5!"-( 9 !"-' '%-3-(.( ) $!"-(-$' , )  +')"&-1( w(,"*%-)
'%-3-(1 ) , )0$- (*' , ) $(' , '.% 9 ) , %-&-1( , )'  !" #'
%* (' ',' ) &% &-$- (*' (* %-'% &% 1 "( $.- (* %'-&-' % "(
(" +' , %%'))' , ) &'(*.-)-,, , &'*'




) $9'% , %%'))' , ) &'(*.-)-,, , &'*' *"+' )"3% (*% KME 9 ML (

* )' , *- $'  ,- #1 ) *%"&*"% .5-& , ) &'(*.-)-,, , &'*'
9  -(* 3%%'( )' % 3-*%' , )' &'*'  ) &" (* 3 ( %)  ( 2 
&'$' w(3)* %% 9 *,' (-,' 9  '%*%'( &'(& *' *)  &'$': B
*.) &-$- (*' , %'& ,-$- (*' , ,-*%-."&-1( , )' &'*' -(,-% &*' ,
/.%-&&-1(C .B ,*&-1( , )' -(/'%$  9 % 3-*%' % )' ""%-' -(* %('
9 A* %('C &B +)"&-1( , )' -(+ (*%-' 94 ,B *-$&-1( , &'*' ,
$* %-)  9 $(' , '.%
 )-&&-1( , ) -* $ , '*' .,' ( &*-+-,,  ( ) &*")-,, 
"( /2$ % -  &'$% ) (-+ ) , )-&&-1( &'( '*% 7 %%$- (* ,
3 *-1( &'$' '(: '*' , )-,,4 ",%' , (,' w(* 3%)4 '(*%') ,
 *-1(4 *&
) "3 , )  &'$- (0 ( ) ,<&, , )' KE4 , .-,'  )' -(&% $ (*' (
) -%% ) +(&- ( )' $<*',' *%,-&-'()  , &'(*.-)-,,
' $<*',' *%,-&-'()  /" %'( ,- #,' (*% KHE D ME 9 ( !" )
$'$ (*' ) -(,"*%- ,  (,2 %-(&-)$ (* , ) ).'% !" % )-0. )
7'$.%  ' &'*' -(,-% &*' ( ) $%  %( 3 ( %)$ (* .8'
&'$%,' &'( ) &*")-,,

. MARCO FILOSFICO


* )' %-$ %' &-(&" (* #' , ) -3)' OO )' &$.-' !"  3 ( %.( ( )
(*'%(' %( , $-,' ) (*'4 , $( % !" (' % *( /5&-)  %&-.-%)'4 (
&'%% '(, (&- &'( ))'4 ) (*'%(' !" %',   ) '%3(-0&-'(   %  (*
% )*-+$ (*
*.) 4 &'( '&' &$.-'4 )' &")  3 ( %)$ (*
'(
% ,-&*-.)  @P''(*0 9 Q -%7%-&7 MMJB

% (*  * &%&* %2*-& , ) (*'%(' )' -* $ , 3 *-1( , ) $% 
 & (*%.( (  3"%% ) &% &-$- (*' *( %5-,' &'$' ) , " $ %&,' 9
$(* ( % " *.-)-,, -(* %(4  %2',' ( ) !" *'$ 3%( "3 ) %,-3$ ,
) /-&- (&- % )  3"(, 3" %% $"(,-)4  %',"& "( %5-,' &% &-$- (*'
&'(1$-&' 9 , %%'))' , )' $ %&,'4 !" &'(,"8 %'(  ) & ) %&-1( 9
"$ (*' , ) &'$ * (&- -(* %(&-'()4 )' !"  &'(+-%*-1 ( "( '.*5&")' ( )
$%  % )&(0% + (*8 &'$ *-*-+ '* (-.) 
(
) *- $'
@7-+ (*' EEB
( ) &*")-,,4 
(/*-0 ) ( & -,, , % )-0% "( 3 *-1( ., ( )
+)'%4 "  *(*' ) *<&(-& !"  "*-)-0(4 &'$' )' 3 *'%  , ) '%3(-0&-1(4
*5( ,-%-3- (,' " * (&-1( 9 " /" %0' , /'%$ % $-( (* 7&- ')' "(
, ) /& * , ) &*-+-,, &'(1$-&4 ( , *%-$ (*' (  &' , ) ( & %-'
!"-)-.%-' &'( !" , . ( *%*% ( *',' $'$ (*'
 , ) /-)''/2 , ) 3 *-1( , ) +)'%4 )' -* $ , &'*' *%,-&-'() 4 ('
'%*(  ) $%  ) -(/'%$&-1( ( & %- '.% ) &'$'%*$- (*' , ) &'*'
 '.* (&-1( , -(/'%$&-1( % * %'1-*' % !"- % , 3)'% ) -(/'%$&-1(
, ) &'*' ,
8 &"&-1( , &*-+-,,   &2/-& 9 '% *(*'4 ,'*% ) -* $
4 , $5 , ()-0% " +')"&-1( 7&- )  9 ) 

.4 MARCO ANTROPOLGICO

)
%64  "( 2 ".-&,' ( ) "% , ) &'(*-( (* $ %-&('4 '% "
".-&&-1( *%*<3-& 9 '% ) 3%( ,-+ %-,, , -' *<%$-&' '%-3-(,
'% ) &'%,-)) %4 '% " -($ ( %-!" 0 (*"%) 4  )+4 ))("%4
$'(*  9 +))  )
%6 '
"( $")*-*", , $.- (*  !" ,( +-, 9
&%&* %2*-& %'-  )' 3%"' 7"$(' !" 7.-*( &, "(' ,
<*' )"3%  * &'(-, %,' , (*%' , ) .)'!" , )' 2 
* %& %$"(,-* '% " -*"&-1( &'(1$-& 9 '&-) &*")$ (* ) 2
+- ( A %-$ (*(,' "( .'((0 &'(1$-&4 '&' "") '% " -*"&-1(
&'(1$-& *.) 9 "( -(,"*%- ( , %%'))' -( $.%3' ) $ 8'%
&'(1$-&4 1)'  + ( % /) 8,4 &'$' - $% 4 ( )'  &*'%  4  
4
,
)
'.)&-1(C
$- (*%
!"
)'
 &*'% 
$5
7"$-),  -3" ( "/%- (,' ) &% (&- , - $% 4 &'$' '( ) /)* ,
) &'(,-&-'(  $2(-$ % +-+-% , )".%-,,4 +-+- (,4 )-$ (*&-1(4
*&C % % + %*-% * -*"&-1( 9 )&(0% "( , %%'))' &'(1$-&'  7&
( & %-' '9% ) -(-&-*-+ $% %-)4 7&- (,' !" ) $%  '
( 3'&-' (0&(4 &% 0&( 9  %$( 0&( %',"&*' , ) )2&-*'
%'+ &7$- (*' , ) ''%*"(-,,  %',"&*-+ 9 &'$ %&-)  , ) 2

.5 MARCO LEGAL
Constitucin
 '(*-*"&-1(, )
%6
Administracin Financiera Gubernamental
  9 RHEM4 )-* $, 3 *-1(% "" *%-
  9, 
% "" *'EEK
  9, !"-)-.%-'/-((&- %'EEKGENGEH
  9("),  (, ",$- (*'6.)-&'EEK
 -% &*-+(")%)%'.&-1(9 8 &"&-1(, )% "" *'EEH
 )'%-', <%$-(', ) -* $,  *-1(
% "" *%-
  9 RJNKE4 -* $ &-'(), '(*.-)-,, ( )
%6
  9NJKJ4 9 %&', )
%'& ', )" (* ( %), ) 6.)-&
Ministerio de Trabajo y Promocin del Empleo Direccin Nacional de la Micro y
Pequea Empresa
 ) -(-* %-', %.8'9
%'$'&-1(, )$) '*- (  (*% "/-()-,, )
%'$'&-1(, ) $) '&'(-3"),,, ''%*"(-,, 4/'$ (*(,'  &-)$ (*  )
, %%'))', )$-&%'9 !" # $% &'$'. , ), %%'))' &'(1$-&', )
2

.6 BASES TERICO- CIENTFICAS

) '* ' ,' ( ) &*-+-,,  ('  *%* 6(-&$ (* , "(
$<*',' , &5)&")' , &'*' &"9' $5A-$' '.8 *-+'  )'3%% )
A&*-*",4 -(' !"  *%* , "( -* $ , 3 *-1( $% %-)4 !"
(3)'. , , ) &5)&")' , ) &'*' , &")!"- % *-' , -(/'%$&-1( %
) 3 *-1( $% %-) 9 /&-)-*  ) )* ,-% &&-1( -(/'%$&-1( % ) +(*
9 ''%*"( % ) *'$ , , &--'(  ( &"(*' : ) &'*' , )
&*-+-,,  , ) $% 4 ) &'*' , )' %'& ' , ( 3'&-'4 ) &'*'
, )' %',"&*' 9S'  %+-&-'4 ) &'*' , )' &)- (*  , /'%$
-(,-+-,")4 !"< %',"&*' '( % (*.)  9 &"5)  ('4 !"< &)- (*  '(
% (*.)  9 &"5)  ('4 % ,"&&-'(  , &'*' ., ( ) (5)-- ,
) &*-+-,, 4 % ,"&&-'(  , &'*' ., ( ) (5)-- , )'
%'& '4 ) &)-/-&&-1( , ) &*-+-,,  %  &*' ) +)'% #,-,' 94
, &--'(  '.% % ,"&&-1(4 )-$-(&-1( ' ,-+--1( , , * %$-(,
&*-+-,, 

) -* $ 4 ,
&"(,':






/'%$ 3 ( %)4 

, .

-$)(*%

( "(

(*-,,

' &'*' -(,-% &*' , /.%-&&-1( &'(/-3"%( "( %* -$'%*(* ,

)' &'*' *'*) 
'. %+ "( &% &-$- (*'4 #' *% #'4 ( )' &'*' -(,-% &*'
A-* "( )*' +')"$ ( , &'*' /-8'
' &'*' -(,-% &*'  +- ( ( -$"*(,'  )' %',"&*' $ ,-(* "(
. %.-*%%-

'  "( )* 3$ , %',"&*' &'( %'& ' , /.%-&&-1(

,-/ % (* 4 '% )' !"  *'%( $"9 ,-/2&-) &'('& % ) %''%&-1( , &'*'
-(,-% &*' , &, %',"&*'

.7 MARCO CONCEPTUAL
 "( /'%$ $5  (&-)) ) $', )' 4  , /-( ) %'& ' &'$'
"( &'(8"(*' , &*-+-,,  -(* %% )&-'(,4 &%&* %-0, '%
(*%, 9 )-,4 '%- (*,  '.* ( % "( % ")*,'  &2/-&' &'$'
&'( &" (&- , ) +)'% '%*,' '% &, "( , ) &*-+-,,  !"
 )) +(  &.' ( ) ,-/ % (*  * , ,-&7' %'& ' ( + 0
!"  , $" *% ) )-&.-)-,, , &'* %4  ( & %-' ,$-(-*%%
9 % "" *% '% &*-+-,, 4 '% )' !"  &'(-, % ''%*"('  3"-%
) &%-* %-' , &)-/-&&-1( , %'& ' -3"- (* :


%'& ' *%*<3-&' ' ,-% &*-+': , *-(,'  , /-(-% 9 &'(*%')%

) $ * , ) $% 4 " ')2*-& 9 *%* 3- *'
%'& ' '( 3 *-'(,' ,-% &*$ (* '% ) )* ,-% &&-1( (
&'(8"(*'

%'& ' ' %*-+' ' &)+ : , *-(,'  )) +%  &.' )
&&-'(  !"  %$-* ( , %%'))% ) ')2*-& 9 *%* 3-
, /-(-, % ) $%  % ,% "(  %+-&-'  )' &)- (*  
*' %'& ' 
(&%3( )' ,-% &*-+' /"(&-'() 4 !" , . (
&'(*% &'( ) &'' %&-1( , )' '*%' ,-% &*'%  9 , " !"-'
7"$('

>H IDENTIFICACIN Y CLASIFICACIN DE VARIABLES

B w w 
 w : -* $ ,
)( $- (*'
9 '(*%') , '*' 
B w 
 w : -+ )  ,  (*.-)-,, ,
)
!" # $%  '(")*'% , "(&9'
B w w w w  : %&,' , ) , $(,
,  %+-&-' , &'(")*'%2 ( ) 5$.-*' 6.)-&' 9 %-+,'

>H

OPERACIONALIZACIN DE LAS VARIABLES

>Hw
 w  w  
  w 
   
 (- (,' ( &" (* )' ) $ (*' .'%,,' 7* ) $'$ (*'
( ) %  (* )( , -(+ *-3&-1(4 &'%% '(, ) ,- #' , )
&'*' 
% ) /'%$")&-1( , ) $-$'4  *'$%5 &'$'
% / % (&- ) &'(& &-'(  , P)( @MMEB 9 5 0 @MM>B
'.% ) %  (&- , ,' /  ( ) $', )' 4 "( /
,'(, ) &*-+-,,   &'(+- %* ( ( ) (6&) ' , ) -* $4 9
"(  3"(, ,'(,  ) -3((  )' %',"&*' ) &'*' , )
&*-+-,,  9 )' &'*' ,-% &*' $.-<( "$-% $' )'
A" *' ( ) $%&' * 1%-&'4  36( ) &") ) -* $ , '*'
4  "( 7 %%$- (* , 3 *-1( !" +-(&") )' %',"&*'4
) &*-+-,,  9 )' % &"%'  )' '*'

>H  w :
( *<%$-(' 3 ( %)  )' &'(& *' , ,$-(-*%&-1(4 3 % (&- 9
3 *-1(4 '( -(1(-$'   % , )' 3%(,  /" %0' 9
,-&"-'(  '% ,-/ % (&-%)' ( ) %5&*-&  '. %+ !"
)
*<%$-('

 *%,"&-,' &'$' ,$-(-*%&-1(  %'
*$.-<( &'$' 3 % (&- ( )3"(' 2  ) ,$-(-*%&-1( *5
$5 % / %-,  )' 6.)-&' 9 ) 3 % (&-  )' %-+,' ( )' )-.%'
&)5-&'  *'$( &'$' -(1(-$' ,$-(-*%&-1( 9 3 % (&-
'  (&-) , )' &'(& *' ,$-(-*%&-1(4 3 *-1( 9 3 % (&-
*5 ( !" )' *%   % /- % (  "( %'& ' , T)( %4
'%3(-0%4 ,-%-3-%4 +)"% 9 &'(*%')%T &'$' )' )(* % 
9') )
%-(&--' , ) -3)' ' P''(*0

B  w 

-3"- (,' 
7-)- P'*) % ', $' ,-*-(3"-% &-(&' ,-$ (-'(  , )'
%',"&*' , (" +' (-+ ) -(&% $ (* ) +)'% , ) %',"&*' % ) &)- (* 
m
m:'&'("$-,'% &'$%()'%',"&*'%'.* ( %
"(&- %*'. ( /-&-'.5-&'
 
m: '()&%&* %2*-&, )%',"&*'3 (<%-&'
 

 '&'("$-,'% *- ( ("(&- %* A &**-+
'.% )'%',"&*'
 

 

  $% *%*(, ,-/ % (&-%"%',"&*'
, )', )&'$ * (&-
 


 $ 8'% -(&'%'%&-'( !"  )%',"&*'" , 
#,-% ( )/"*"%'

.B  w ww
 ) , &'$'-&-1( , ) *%.8' !" &'(/'%$ "(  %+-&-' ' %',"&*' ( %* 
-, (*-/-&.) 4 $ ,-.)  9 6*-)  , &'(-, %% 9 &'(*%')% -),$ (* 
8 $)': - #%4 &'$%%4  ) &&-'(% )  %'(4 , &7% $ %&(&24 *&

% ) 3 *-1(
-, (*-/-&&-1( , ) &*-+-,,4
%'/"(,' , )' '.8 *-+' , ) $% :

 ( & %-'

) &'('&-$- (*'


)%01(,  %, )'%3(-0&-1(


 

 
'%*"(+--1(3)'.)9&'7 % (* , ) *%* 3-9, )%'& ' *%*<3-&'

   
 )%'& ',  *.) & %$ *9 ) 3-%$ ,-'%)&(0%,-&7$ *

  

( * $%&'4)+-.-)-,,, "( $% "'%3(-0&-1( *5"(-,&,"(, )

%* , "&% &-1(4 , &-%)''.8 *-+' *.) &-,'4)'% ")*,'9)&*-+-,, 
, * %$-(,2&'$'  &-)$ (* )'% &"%'-(* %('9 A* %('&'$'/&*'% 
!" " , (, * %$-(%&$.-'')-$-*&-'( ", %%'))'

&B  w    
%  '( )' *-' , % &"%' !" " , ( ,%

( "( $% :



 

'( )' % &"%' $5 /5&-)  , -, (*-/-&% ( ) $% 4 '%!"  " , ( + %4  " , (
*'&%4  " , ( +)'%%
', $' ,-*-(3"-% ,' *-':

-((&- %' 9
2-&'


 

*' % &"%' (' % & ( ( )' *,' &'(*.)  , ) $%  9 ('  /5&-) +)'%%)'
%'A-$,$ (* -!"- % *' " , (  %:
 "*&-1(4  &(')'324 ")*"%




% )&-'(( &'( *',' !" ))' !" '/% & ( )  %'(  ) $%  ( ) !" % )-0(
" &*-+-,, ).'%) ' % &"%' 7"$(' '( "( &*-+'4 -4 -$'%*(*2-$' % !" )
$%  '.% +-+4  %' (' % & " +)'%&-1( ( ) &*-+' , ) )(& , ) $% 

>H>    :
) &'*'  "( % &"%' !"  &%-/-& ' ) !"  % ("(&- %
)&(0% "( '.8 *-+'  &2/-&' ) &'*' , %',"&&-1(  ) +)'%
, ) &'(8"(*' , .- (  9 /" %0' ( !"  7 -(&"%%-,' '  +
 -(&"%%-%4 !" , . ( &'("$-% )' & (*%' /.%-)  % '.* ( % "(
%',"&*' * %$-(,'
(*% )' '.8 *-+' 9 /"(&-'(  , ) , * %$-(&-1( , &'*'4
(&'(*%$' )' -3"- (* :

%+-% , . % /-8% % &-' , + (* 9 % *.) & %

')2*-& , &'$ %&-)-0&-1(

&-)-*% ) *'$ , , &--'( 

%$-*-% ) +)"&-1( , -(+ (*%-'

'(*%')% ) /-&- (&- , ) ' %&-'( 
'(*%-."-%  )( $- (*'4 &'(*%') 9 3 *-1( , ) $% 

>HJ

w   ww
  :







( * (&-1( ) '.8 *' , ) -(+ *-3&-1(4  7

 ww &'$' "( +%-.) ,  (,- (*
( )
-$)(*&-1( , ) -* $ 
( &'('$24 ) &'(& *' , % (*.-)-,,  % /- %
3((&- !" <%,-, ( "( &$' , * %$-(,'
" ,
:


 

&'(-, %,' 
-(/)" (&- , )
 '.* ( % $5
7& % % / % (&-

 (*.-)-,, &'(1$-&G & % / % (&-  !" ) %'9 &*' , -(+ %-1( ,

"( $%  " , 3 ( %% "/-&- (*  3((&- ' . ( /-&-' %
% &" %% )' -(+ %*-,' 9 ) * ,  , '% ) -(+ %-'(-*
) &*'% , "( %'& '
) . ( /-&-' &'(1$-&'G  ) %-!" 0 !" '.*- (
&'(1$-&' &)&") &'$' )' -(3% ' *'*)  $ (' )' &'*  *'*) 
, %',"&&-1( 9 ,-*%-."&-1(

>HL EL MERCADO DE DEMANDA DE SERVICIOS DE CONSULTORA

7 &'(-, %,' &'$' "( +%-.) -(* %+-(- (* 4 ,,' !"
( *',' )'
&'4 ) $ %&,' (  (&-  ) %01( , *', $% 
ALGUNAS DEFINICIONES:



  
   '-&-1( &'$ *-*-+  "( 2(,-& ,
) &&-,, , ) $%  % -(/)" (&-% ' &$.-% )' *<%$-(' , )
&'$ * (&-



  
     *%"&*"% , &-*) /-8, &'$' $ *
 ) $ 0&) , , ",4 &&-'(  % / % (* 
-(*%"$ (*' , &-*)
&'(*.) &'( ) &") ) $%  )(  /-((&-% " -(+ %-'( 



 


 
 ) (5)-- , ) (*'%(' , ) $ %&,' 
(&" (*% '&-,'  )'  %/-)  , %- 3'4 ) ,- #' , ) %',"&*'  )
*%* 3- , %-&-(3 9 ) &() , ,-*%-."&-1( *5 % )&-'(,' &'( )
*%* 3-  -$) $ (*% *' w(+')"&% ) &% &-$- (*' $ ,-' , ) $ %&,'4 )
&"'* , ) $ %&,' !" *- ( ) &'$ * (&-4 )' &)- (*  ,-% &*' 9 )'
-(,-% &*'

IV. HIPTESIS VARIABLES Y

DEFINICIONES OPERACIONALES
4.1

PLANTEAMIENTO DE LA HIPTESIS DE INVESTIGACIN

J w
 w  :
 -$)(*&-1( , ) -* $ ,
)( &-1( 9 '(*%') , '*' 4 ) +%5
-3(-/-&*-+$ (*
) (-+ ) ,
% (*.-)-,, ,
) $%  w
  U ? wV
J w
 w 

w :
G

' -* $ , )( &-1( 9 &'(*%') , &'*' *%,-&-'() 

",' &*")$ (* '% )  !" # $%  &'(")*'% ,
"(&9'4 (' '( , &",' % ) +% ) (-+ ) , )
% (*.-)-,,
G A-* ( /&*'%  -(* %(' 9 A* %(' !" -(/)"9 ( ( ) (-+ ) ,
% (*.-)-,, , )  !" # $%  &'(")*'% , "(&9'

J

EL PLANEAMIENTO O PLANIFICACIN:
 )( &-1( -$)-& 7& % ) ) &&-1( , ) , &--'(  $5 , &", & %&
, )' !"  7 , % )-0% ( ) /"*"%' 9 !" (*% '*%'  &*' $-(-$-0 )'
%- 3' 9 , * %$-( )' % ")*,'4 $%&(,' )' &"%' , &&-1( % !" )
$%  " '%3(-0&-1( /"(&-'( ( /'%$ , &", 9 1*-$
' /"(,$ (*' .5-&' !" % /) 8( ) -$'%*(&- , ) )( &-1( '(:
 " %'-&- ) , %%'))' , ) $% 
  ,"& )' (-+ )  , -(& %*-,"$.% "(!" (' )' )-$-(

% % ) '%3(-$' '&-) % 7& % /% (*  ) &'(*-(3 (&- !" 
%  (* (
 (*- ( "( $ (*)-,, /"*"%-*4 * (- (,' $5 +--1( , )' !" 7.%5 ,
+ (-%
 *.) & "( -* $ %&-'() , *'$ , , &--'( 
  ,"& ) $2(-$' )' %- 3' .5(,' ( 7 &7' ) , &--'( 

%'$" + ) /-&- (&-4 )-$-( ) -$%'+-&-1(

%''%&-'( )' ) $ (*' 9 )' &'(*%')4 , $5 ,
+)"% )* %(*-+
) +(,' ) $'%) , *',' )' -(* 3%(*  '%  % * "( 8 %&-&-' ( *$ (*
-(&)"9 (* 
 A-$-0 *- $'4 ) $ (*' 9 % &"%' ( *',' )' (-+ )  , ) $% 

4. TIPOLOGA DE LA PLANEACIN
' )(   " , ( &)-/-&%  36( )  %2',' ( !"  79 *.) &-,' (:
 &'%*' )0' " *- $' ('  $9'%  "( #'





w($ ,-*' *.) & (   - $  

,-*' /-8( ( "(  %2',' ,  - $    "( #'
 $ ,-(' )0' '( '% "(  %2',' , "('  *%  #'
 )%3' )0' %'9 &*  $5 , *%  #'

'( '*%' (/'!"

)(  (:

 *%*<3-&'
 5&*-&' ' /"(&-'()
  %*-+'

)( &-1( -(* 3%, ' )( &-1( *'*)  ".,-+-, ( )'

4.4 ETAPAS DE LA PLANEACIN:

%'1-*'G  )( &-1(  -(-&- &"(,'  , /-( ( )' %'1-*'4

)' !"  &'(& *")-0( &'$' )' /-(   (&-)  ' ,-% &*%-&  !"
, /-( ( ) %01( ,  %4 (*"%) 0 9 &%5&* % , *', '%3(-0&-1(
'( ) -%&-'(  /"(,$ (*)  ' /-()-,,  , ) *-' &")-**-+' !"
 %-3" ( /'%$  %$( (* '  $-  %$( (* "( 3%"' '&-)
'( "*   3"-% % ,- #% )' )( C 
A% (
3 (<%-&$ (* 9 )' , * %$-(( )' )*' /"(&-'(%-'4  *.) & ( )
-(-&-' , ) $%  9 ('  )-$-* " ,"%&-1(
 $9'%2 *- (, (  A-*-% ,"%(* *',' ) &-&)' , ) $% 4 "(!"
)3"(' " , ( "/%-% $',-/-&&-'(  '% ) &'(,-&-'(  &$.-(*  (
) !" *%(-* ) '%3(-0&-1(
, . ( *.) & % )' %'1-*' &'$' . % ) /'%$")&-1( ,
"( )(

%&* %2*-&:





'( .5-&' ' *%& (, (*)  '%!" &'(*-*"9 (

) $ (*'
'( 3 (<%-&' ' &")-**-+' '%!" ('  A% (
'(  %$( (*  '%!"
*5( +-3 (*  *','
'%3(-0&-1(
'(  $- %$( (*  '%!" " , ( .%&% "( 

) /"(,$ (*' , )' , $5

( *<%$-(' ("$<%-&'
)  %2',' , +-, ,

)

%2',' , * %$-(,'

w$'%*(&- :


" -$'%*(&- %,-& ( !" -%+ ( , &-$- (*'  )' , $5 ) $ (*' , )
)( &-1(4 '%- (*(  )' % '(.)  , ) )( &-1( '.%
) &"%' ,
&&-1(4 , $5 , -, (*-/-&%  ) $%  9 ) '&- ,, &'( "( -$3 ( ,
% '(.-)-,, '&-)

'( ) %01( , ) A-* (&- , ) 3%"' '&-)4 ( ) %  (* 9 ( ) /"*"%' 9

, /-( ( ) <A-*' ' /%&' , "( $% 

4.5 CONTROL DE COSTOS ABC:

) '* ' .,' ( &*-+-,,  (  (*-,' &'$6(  "(
$<*',' -*<$-&' , )( &-1(4 &'(*%') 9 3 *-1( *
$<*','  , &" 9 / &*' % -3(% ) &'*' , )
&*-+-,, 4  %+-&-'4 &)- (*  ' &")!"- % '.8 *' , &'*'
) -* $ 4 -3( )' &'*' .,' ( ,' %-(&--'
/"(,$ (*) :
B  &*-+-,,  &'("$ ( % &"%' 94
.B )' %',"&*' &'("$ ( &*-+-,,  * /-)''/2  %$-*
*'$% $ 8'%  , &--'(  9   ( &"(*' : )'
%'& '4 ) &*-+-,,  94  )' %',"&*' '  %+-&-'

4.6

LAS MICRO Y PEQUEAS EMPRESAS MYPES:

) 9 W KEL4) 9, %'$'&-1(9/'%$)-0&-1(, )$-&%'9 !" #
$% , /-( &'$'$-&%'9 !" # $% )"(-,, &'(1$-&4 
(*"%)'8"%2,-&4&")!"- % "/'%$, '%3(-0&-1(4!" *- ( &'$'
'.8 *', %%'))%&*-+-,, ,  A*%&&-1(4*%(/'%$&-1(4%',"&&-1(4
&'$ %&-)-0&-1(, .- ( 1% *&-1(,  %+-&-'
 
 :
w
 :.%&, *%.8,'%7*E*%.8,'% -(&)"-+ 4&'(
"((-+ ), + (*(") 7*"($'(*'$5A-$', LEw@JKE4EEEEE
(" +'') B


 :.%&, *%.8,'%7*E*%.8,'% 4'("(
(-+ ), + (*(") %*-%, LEw7*KLEw@XHE4EEEEE(" +'
') B

w
 w:  "( , ) %-(&-)  /" (*  ,
$) '4  %$-* "(
-(+ %-1( -(-&-)  !" # 9  %$-* ) && '  *%*' , .8' % &"%'4 " ,
'* (&-)$ (*
&'(*-*"-%
( '9' -$'%*(*
 ) 3%(
$% 
@ %& %-0&-1(B
 ? :  
  &'(*-*"9 ( &'$'  %'( 8"%2,-& $ ,-(*
&%-*"% 6.)-& -( A-3-% ) %  (*&-1( , ) $-("* &'( ) &'(-3"- (*
% ,"&&-1( , &'*' % 32*%)  9 ('*%-) 
w     w
  :  (*"%) 0 * $'%) 
A*- (, '% "(  %-',' , L #'4 ( ) !" )' *%.8,'%  *- ( ( , % &7' 
 %&-.-% '% )' $ (' )   9 " 8'%(, ).'%)  %-3 '% ) , EEHGEEG
-%4 4 WKLJ4 9 '*% &'$) $ (*%- ( ) *%.8' ('&*"%(' ('  )-&%
) '.% * , ) >LY ) , &(' +&&-'() * (,%5 &'$' $2(-$' L ,2
&) (,%-' '% &, #' &'$) *' ,  %+-&-'  
 *5( A'( %,
, )  * (* '% &- (*' HEY , )' , % &7' , 3' % +-*' ( ) *" , )



w w
 
   ww :
w w
 www wD 
"('&-&-1(!"  (&', , ",'%%* , ) $%  )'&-''
)''&-'1)'*- ( (!" , +')+ %)&(*-,,, ,-( %'!" )) 3" 7*)'!" 
'%*%'()'&- ,,
w  w 
"('&-&-1(+')"(*%-,  %'(!" &'(+- ( ( ('%*%.- ( 4
/-(, % )-0%) A)'*&-1(, "(&*-+-,, &'(1$-&
" , ( % '&
(1(-$ 3")% 4 %%,'.- %*

 w ww
 www w: $% 
-(,-+-,")(& &'$'"(/'%$8"%2,-& ()!" "( %'(@+')"(*,
"(-)* %)B, *-(%* , "*%-$'(-'% ), %%'))', "(( 3'&-'' )
8 %&-&-', "(&*-+-,, &'(1$-&43'0(,' ). ( /-&-', )
% '(.-)-,,)-$-*,

V

w  ww

5.1 METODO DE INVESTIGACIN

 &'(/-.-)-,, 9 A&*-*", , )' ,*' '.* (-,' ,"%(*
) , %%'))' , )
-(+ *-3&-1( '( /"(,$ (*)  '% )' !"
 ( & %-' ) ,- #' , "(
%'3%$ '%, (,' !"  %$-* ) )'3%' , )' '.8 *-+'4  )' !" &'$6($ (*
 , ('$-( ,- #' ' $%&' $ *',')13-&'
 -(+ *-3&-1(  % /- %  "( *",-' , &$'4 9 !"
) $<*','  $) %
 %$-* % &') &*% )' ,*' , -(* %< ( /'%$ ,-% &* , ) % )-,,4  , &-%4 ,
)
A %- (&- 9 &'('&-$- (*' % &.,'  *%+< ,
 Zw w
  w 9 &" *-'(%-' %&*-&,' )  %'() ,$-(-*%*-+' 9
%',"&*-+' , ) $%  w   U ? w
', -(+ *-3&-1( % &- , "( )( !"  %$-* ,% % " *  &- %*
-(* %%'3(*  *
(/'!" *- ( !"
*% -(* %% )&-'(,' ) %'.) $ (
*",-' 9 ) *-' , -(+ *-3&-1(  ) &&-'(, * )(  ) !"  , /-(
&'$' ,- #' , ) -(+ *-3&-1(4 9 .%& )' ' 9 *%* 3- % )) +% 
&.' ) -(+ *-3&-1( ( /'%$ &)% 9 -* $5*-&


% ) %'& ,-$- (*' ,
* -(+ *-3&-1(
% )-0&-1( , )' -3"- (*  ':

 ( & %- )

--*

)
$% 
w
  U
? w
@
!" # $%  '(")*'% ,
"(&9'B  " '/-&-( ,$-(-*%*-+

).'%&-1( 9 )-&&-1( , )' -(*%"$ (*' , % &') &&-1( ,

,*' )-&,'  )  %'( (&%3, , ) $% 
w   U ? w 9 )  %'()
(&%3,' , , * %$-(% )' &'*'4 &'( % 3"(* , *-(, 
% &') &*% ) -(/'%$&-1( !"
 %$-* -, (*-/-&% )
&%&* %2*-& , ) %'& ' %',"&*-+'4 &'(
) '.8 *' ,
*.) & % )' ) $ (*' , ) &'*'4 -$) $ (*% ) -* $ ,
&'*' 

 +--1( .-.)-'3%5/-& 9 , (* & , (*   /-( , -, (*-/-&% )

*%*$- (*' , ) &*-+-,,  , %',"&&-1( ( $% 
&'(")*'%







 +--1( , )' )-*,' , &*-+-,, 4 $(' , '.%4 &'*' -(,-% &*'

-(+ (*%-' ,  %+-&-'
.")%4 '%3(-0% 9 &)-/-&% ) -(/'%$&-1(
).'%% 3%5/-&' !"  %$-*( ) -(* %% *&-1( 9 '.* (&-1( , (5)--
, % &') &&-1( , ,*'
).'%&-1( , ) &'(&)"-'(  9 % &'$ (,&-'(  &'$' % ")*,'
/-() , ) -(+ *-3&-1(
 * %$-(&-1( , %'" *

5.2

TIPO Y NIVEL DE INVESTIGACIN

B w
  w  ww :

'% ) *-' , -(+ *-3&-1(4 ) %  (*

*",-'4 % 6( )
&'(,-&-'(  $ *',')13-& , "( -(+ *-3&-1( )-&,4 ( %01(
!"  "*-)-0%5( &'('&-$- (*' , )  &(')'32 , )
w(/'%$&-1( 9 - (&- ,$-(-*%*-+
.B w  w  ww :
 &" %,'  ) (*"%) 0 , ) *",-' , ) -(+ *-3&-1(4 % 6(
'% " (-+ ) ) &%&* %2*-& , "( *",-' , &%-*-+'4 A)-&*-+'
9 &'%% )&-'(,'

5. MTODO Y DISEO DE INVESTIGACIN

B :
"*-)-0%5 ( ) -(+ *-3&-1( ) $<*',' A %-$ (*)4 ,,' !"
'$ * % $' ) '.8 *' , ) *",-'  &- %* +%-.) 
.B w    w  ww :
 -(+ *-3&-1(  % /- %  "( *",-' , &$'4 9 !" ) $<*','
 $) %  %$-* % &') &*% )' ,*' , -(* %< ( /'%$ ,-% &*
, ) % )-,,4  , &-%4 , ) A %- (&- 9 &'('&-$- (*'
% &.,'  *%+< ,  Zw w   w 9 &" *-'(%-'
%&*-&,' )  %'() ,$-(-*%*-+' 9 %',"&*-+' , ) $% 
w   U ? w

5.4 POBLACIN Y MUESTRA

% / &*' , * -(+ *-3&-1( ) '.)&-1( *%5 &'(/'%$, '%

  %'( !" ).'%( ( ) $%  w   U
? w4 ( ,'(,  , %%'))( *', ) /  , )
%'& ' %',"&*-+' 9 , ) &")  *'$%5 &'$' "(-,,  , (5)--4 )
%'& ' %',"&*-+' , )'  %+-&-' !"  '/ %*( 2 &'$' )
 %'(  ) &&-'(, -(* (&-'()$ (* , &" %,'  " % )&-1(
,-% &* &'( ) %'& ' %',"&*-+' 9 &'( ) 3 *-1( ,$-(-*%*-+ , )
)(-/-&&-1( , ) ' %&-'(  !"  8 &"*( (*% ))  " ,
$ (&-'(% ) 3 % (* 3 ( %) , ) $% 4 ) %!"-* &* %'9 &*-*
@ ". 3 % (&-B4 9 ) "A-)-% &'(*.) !" $( 8 ) -(/'%$&-1(
,$-(-*%*-+ , ) $% 

PERFIL DE LA EMPRESA CONSULTORA HABITARQ CONSULTORES Y

EJECUTORES EIRL.
 $%  *- ( $5 , L #' ,
A %- (&- ( ) &$' , )
&'(")*'%2 ( %'9 &*' % -, (&-) 4 &'$ %&-) 4 *"%2*-&'4 -(,"*%-) 4
% &% *-+' -(*-*"&-'() 4 &" (* &'( "( !"-' , &').'%,'%  , )*'
(-+ )4 9 &'( * &(')'32 , "(* % ) ,  $ #' , *', ) /"(&-'( 
-(+')"&%, ( ) * , &'(")*'%24 !" &'$% (,
(*% " / 4 )'
 %+-&-' ,
*''3%/24 ) &'(")* % )-$-(%  9  '%2 ) 3)4
).'%&-1( 9 '.* (&-1( , )'  %$-' , &'(*%"&&-1(4 )(  $ *%' 9
(* %'9 &*'4 )(' &'(*%"&*-+'4 % "" *' 9 *",-' , /&*-.-)-,,
*<&(-&'G/-((&- %'4 )-&-*&-'( 4 ,-% &&-1( *<&(-& , %'9 &*' 9 ).'%&-1(
, )(' , &**%'
' %-(&-)  &)- (*  , ) $%  w   
? w4 '( ) w(*-*"&-'( 
6.)-& 9
%-+,  (-+ )
(&-'()
 $%  w   ? w  "(
&'$#2  &-)-0, ( ) 5%  ,  %+-&-' %'/ -'()  , &'(")*'%2
( -(3 (- %24 &'(  &-)-0&-1( ( '.% , -(/% *%"&*"% "%.(

ORGANIGRAMA CUANTIFICATIVO DE LA EMPRESA CONSULTORA

HABITARQ GONSULTORES Y EJECUTORES EIRL.


     
 

 

Gerencia General: (&%3,' , ) ,-% &&-1( , ) $% 4  '&",' '% "(
%'/ -'() &'( &'('&-$- (*' , 3 % (&- $% %-)
Sub Gerencia: -% &&-1( 9 &''%,-(&-1( , ) ,-/ % (*  5% 4  '&",' '%
"( %'/ -'() &'( &'('&-$- (*' , 3 *-1( , %'9 &*'
Secretaria: (&%3,' , ) %'& $- (*'4 %&7-+' 9 % 3-*%' ,
'&",' '% "( %'/ -'() (  &% *%-,' 8 &"*-+'

,*'4 &%3'

AREAS:
rea Legal, Administrativa y Financiera: (&%3, , ) ).'%  ) 3) 
,$-(-*%*-+ 9 &'(*.)  /-((&- % , ) $% 4 &'(*-*"-, '% *% 
%'/ -'()  !" .%-(,( "  %+-&-'  ) $%  ( /'%$ A* %(
* 5%   ".,-+-, (:

 rea Legal: (&%3, , )  '%2 ) 3) , ) $% 4 ,-%-3-,

'% "( %'/ -'() .'3,'
 rea Contable y Financiera: (&%3, , )(-/-&% ) ' %&-'( 
/-((&- %4 % 3-*%' 9 &'(*%') , -(3% ' 9 3*' , ) $% 4
,-%-3-, '% "( %'/ -'() '(*,'%
6.)-&' ') 3-,'
 rea Administrativa: (&%3, , % &-.-% 9 *%($-*-% -(/'%$&-1(
-(* %( 9 A* %( 7&- '*% %*  , ) '%3(-0&-1( % ) *'$ ,
, &--'( 4 ,-%-3-, '% "( %'/ -'() -& (&-,' ( ,$-(-*%&-1(

rea de Consultora: (&%3, , ) )( &-1(4 " %+--1(4 '%3(-0&-1( 9 ,- #'
, %'9 &*'4  ".,-+-, (:


Profesionales de Planta: '(*-*"-,' '% "( !"-' ' *//4 , %'/ -'() 
(&%3,' , ) 3 *-1( 9 8 &"&-1( , %'9 &*'4 ,-%-3-,' '% )' -3"- (* 
%'/ -'() :

' %!"-* &*'4 ,' w(3 (- %' -+-) 4 "( w(3 (- %' ) &*%-&-*4 ( w(3 (- %'
(-*%-' 9 ( -(3 (- %' &5(-&'

%'() <&(-&':
'(*-*"-,' '% ,' <&(-&' (  @,-."8(* B4 "( '13%/' 9 "(
<&(-&' ( '$"*&-1(

Profesionales y Asesores Externos:

%'/ -'()  -(,  (,- (* 4 (&%3,'
, )  '%2 A* %( , %'9 &*'4 &'(*-*"-,' '% %'/ -'()  &'( ,-+ %
 &-)-,,  % )&-'(, &'( ) &'(")*'%2 , '.%

5.5 TCNICAS E INTRUMENTOS DE RECOLECCIN DE DATOS

 /-( , % &') &*% ) -(/'%$&-1( , ) %'& ' ( *",-'4 )
-(*%"$ (*'  ) &&-'(,' % ) '.* (&-1( , )' ,*'  %5 , ,'
*-' , &" *-'(%-'4 "(' % ) 5%  , %',"&&-1( 9 '*%' % )
5%  ,$-(-*%*-+  )-&&-1( ,
* &" *-'(%-'  7%5 ,
$( % ,-% &*  )' -(* 3%(*  !" &'(/'%$( ) $" *%4 ,-&7'
-(*%"$ (*' *5 *%"&*"%,' '% LL 2* $ @>M % %',"&&-1( 9 N
% ,$-(-*%&-1(B4 (*% ) &")   , *&( % 3"(* , *-'
& %%,' ( ) &") ) (*% +-*,' % '(,  "( '&-1( 9 '*% ,'(,

) 3-%5 ' &'3 %5 ) % " * &'(+ (- (* 4 *$.-<(  -(&)"-%5
% 3"(* .- %* ,'(,  , %%')) ( % " *  8"-&-' , )
(*% +-*,'
$.-<(  "*-)-0%5( ) *<&(-& , (5)-- 9 ,-3(1*-&' *%*<3-&'
&'$' ) )(& , &'% , &%,4 ) $*%-0 , )  %/-) , &'$ *-*-+-,,4 )
$*%-0 , ) 4 % , * %$-(% ) -*"&-1( -(-&-) 9 /-() , )
$%  ( )  %-',' , *",-'

5.6

PROCEDIMIENTO DE RECOLECCIN DE DATOS

( ) %  (* -(+ *-3&-1(  "*-)-0%5 % ) % &') &&-1( , ) -(/'%$&-1( )
-3"- (*  *<&(-&:
(5)-- ,'&"$ (*): * %* *5 ., ( ) *",-' 9 (5)-- / &*",'
 ) /" (*  , -(/'%$&-1( '%*, '% ) $%  &'( ) '.8 *' %-$'%,-)
, &'('& % )' /&*'%  !" -(* %+- ( ( ( ) %'& ' , ,'&"$ (*&-1(4
% 3-*%'4 (5)-- , &" (*4 % '%*  , -* $4 9 *,' /-((&- %' % )
 %2',' &'(1$-&' ( *",-'
(*% +-* *%"&*"%, 9 &" *-'(%-': &'(-* ( ( "(  %- , % 3"(*
,-%-3-, )  %'() !" ).'% ( ) $%  w   U
? w4  36( ) $" *%  ) &&-'(, * *<&(-&  %$-*-%5
) '.* (&-1( , -(/'%$&-1( ,-% &* %  &*' ) %'.) $ ( *",-' ( &"(*' 
) &'(,-&-'(  9 &%&* %2*-& , ) $%  9 )' ) $ (*' !" -(* 3%( )
$', )' , *(,%-0&-1( , )' &'*' , %',"&&-1(
-3(1*-&' *%*<3-&' , ) $% 4 ) -(-&-' 9 ) /-() , ) *",-'

5.7 TCNICAS DE PROCESAMIENTO Y ANLISIS DE DATOS

%  (*%( "( 3%"' , 3%5/-&' 9 $*%-&  !" % /) 8 ( )' % ")*,'
'.* (-,' &'( ) )-&&-1( , )' -(*%"$ (*' ( ) 5%  , %',"&&-1( 9
,$-(-*%&-1( , ) $%  w   U ?
w4 )' &")  %$-*-%5 -, (*-/-&% "(  %- , -(/'%$&-1( , 3%( "*-)-,, %
) (* (,-$- (*' 9 , %%'))' , * -(+ *-3&-1( ( )' 3%5/-&'  % /) 8%(
-(/'%$&-1( % )&-'(, &'( ) %',"&&-1( , )  %+-&-' !"  '/% &
( )
$%  ) &") &'(*%-."-%5 ,-% &*$ (* &'( ) ,- #' , ) *%"&*"% , &'*'
% ) *'$ , , &--'(  ( ) A)'*&-1( , ) $ %&,' , &'(")*'%2
( ) %  (* w(+ *-3&-1(4 )' !"  % * (, , $'*%%  !" )
-$)(*&-1( , "( -* $ , &'*' &'$' 7 %%$- (* , 3 *-1(4 ( )"3% ,
)' -* $ *%,-&-'()  , &'*'4 ) +%5 ) (-+ ) , ) % (*.-)-,, , )
$%  ( *",-'4 )' !"  ' %*-+-0%5 $ ,-(* ) )-&&-1( , "(
,-3(1*-&' *%*<3-&' ) -(-&-' , ) *",-'4 "( (5)-- ,'&"$ (*%-' , )
&*-+-,,  , ) $% 4 ) )-&&-1( , ) -* $ ,
)( $- (*' 9 '(*%')
, '*'  ,"%(* "( )' , *- $'4 9 "( ,-3(1*-&' *%*<3-&' /-()
% , * %$-(% ) -(/)" (&- 8 %&-, '% ) (" +' -* $ ( ) % (*.-)-,, ,
) $% 

Vw
  w w w
6.1 CRONOGRAMA DE ACTIVIDADES

6.2 PRESUPUESTO Y FINANCIAMIENTO

Vww O
.1 MATRZ DE CONSISTENCIA
I
H
MATRZ DE CONSISTENCIA DE F GFAN DE INVESTI ACI N
I
O
M
IN KFLENCIA DE FA IM GFANTACI N DE F SISTEMA DE GFANEAMIENTO CONTRO F DE COSTOS A NC EN FA RENTA NI FIDAD DE FAS GE LE PAS EM GRESAS
M
CONS LFTORAS DE QLANCA O

w 



 w w
w 
 w 












 
 
  ww 

   w
 

w

w
 w  w  w  w w w  

INSTR"MENTOS DE
MARCO

EMA ?
VARIAES  I   . 
RO
 
O  ETIVO    E  f.
I OTESIS R  t
INDICADORES
DISE $O
 
!
D    I t  .
  E f.
#ESTION
TEORICO
(
%ROD &CTO
' ( ) *+'*w++
* w 0
E
2' 20@*
' ('18( :+
=+
ACTIVIDADES
,*-. /)0+'( w1 w++
: ;-0 ()
(
' w w++ 
*
w ,*- *w08* 'w6 
w08* 'w6 +*
(
(
8) '  @* 
(
+* w ( 0
+
w 0+8* 0w 
(
:
(
(
(
+
 )0w )*w ,*- 'w+* :
)'-) 
8* 0w  
' ) *+'  
V.I. w08* 'w +*
REC &RSOS
' ( ) *+* )'-) 
1
1
(
(
08* ( 'w6( +:* w (( 0+ 2'
  ' ( ) *+(' (   w8*
* )* w *+ w 0+8* 0w 
(
:
(
(
 0w  ' ) *+
) 2w*w++(+*
2' *) 2w*w++
' ) *+'  
' (  2' * 8(;-> 
COSTOS DE ESTR &CT &RA
+(  ' ( 2*
+* 8;-> 
08) 52w );
8 )8) ' 
(
08)  ' -*  ) 
 -*  ) <
08)  
'
(
w 'w +
+( )0
.'-  ) w)*
' -*(  :) +
COSTOS DIRECTOS
' (   * 
+(  ' ( 2*
5- '  ?
08) 
COSTOS INDIRECTOS
+(  ' ( 2*
= 

D

 

R
 

+'-+ * 
(
w 0 +
8*( 0w ( (: 
' ) *+'  
- + ('( -*0 ( 
 *) 2w*w+++
* 8;-> 
08)  
' -*( :) +
5- ' ?

+ ')w2w)*  w ( 0 +

8* (0w ( : ' ( ) *+
'   *08) 
52w( );'( -*(  ) <
.'-  ) w)*

(
='-(*   * 
+( )0
( w ()1* 
: ,'  )( 
,' 
) ;-
:
+0w w ) w   +'  
:
w ,*-   *
w ,*-   *
) ( 2w*w+++*  ) ( ;w*w+++* 8;-> 
2
(
8;-> 
08)  
08)  ' -*  ) 
' -*(  ) ?

*(  w ( 0 +' (  
)(+w'w (* - + 
' -*0 8 )*  1
  
 w w
8;-> 
08)   + w   



  
' -*:(  ) +
 
5- '  @   1
+'-+ 8)* )
1
(
* w *+) 2w*w++

(  ,'(  ) 
(Ow
: (
)   O )  
:
;-w
,*  *
) ( 2w*w+++* 
8;-> 
08)  
' -*(  ): +
5- '


RENTA3I 4IDAD ECONOMICA

+(  ' ( 2*

RENTA3I 4IDAD SOCIA4

+(  5w ( 6)w'

%OSICION COM %ETITIVA



1 AB   
w      
    
    Cw w  


 

ESTR &CT &RA DE 4 CA%ITA4

ENTORNO DE 4 MERCADO

w  
  
w 
 w
O  w   
  


  G   

*) ( 2w*w++ 
* 08)  @:* 
/  'w  
8)+w+( @*(  
+
)  )  @*
1 * )8)  ( @
( w)@( w08+
)8/

*w w +( 2*)+

+w)''w6

(
*w w +*'8w *+*
08) 

7
+* 8(*9( w' 
1 *w w 
: +
) w6 +* + *
')'w0w ( (+*w 11 ) w6 
 * '  )8)w +

w

  J

  




 






w

,'((  ) ;-
+ )0w  *
) ( 2w*w+++
* 08) 


 
  


 
 

 
 

  
  




 

  

 
  



 

 







 


  

 
   
 

   



 

 


  

 

  


 

 

 
 



 
 


 
 

 


 


 

 
 

 








  


 
 

 


 


  



 






 









 

 
   

 
 
  
   


 




  

 
  
 
  



  
  


  
 


 

 



 
  









 



 





 
   



 








 



  
   

 




   
 




 
 


  

  

 

 
 


 

 


 

  





 

 








 





   




  


 

 ' 


' 


 


 


 
    




  




 


 

 

 




 




   





 

  


  



"




 

 



 
  

 
 &




  














  
 
 

 


 

" 


 

 

  


 
 

  

 




  


  




  
 


 

 

    

 




 

 

 



 


 





 
 

 

 
  
 

 

 


 
 



 

 
  


 

  
    

    






 










 

 


 
 
 
  

 




 

  
  




  


 



 


   


 
 


 




%
 




 

 

 
 
 

 !
 
 


 










 

  
 

" 


 

 

  

()

 


 


 



 

 

 
 

 









 





  

  

 

 

 


 
 
 

  
 

   
 " 

 
 



 
  


 

 

   
 
  


  
 



%
  
 




 
 " 




    







 


 


 

  
 



 


 




 

 #$ 




 




%
 
 


  
 


 

 


  




 
 



 
 






 




 






 

ADMINISTRACION BASADA EN SCORECARDS

DIAGNOSTICO SITUACIONAL DE LOS CUATRO ELEMENTOS CLAVES






 

Introduccin: Para explicar el origen de las causas de los problemas de una Organizacin, los expertos, recomiendan el uso de "Diagnstico Situacional". Para
identificar cul o cules? de los cuatro elementos claves de la Administracin basada en BSC, estn ocasionando problemas y para determinar las causas crticas
de ocurrencia de dichos problemas, utilizamos el Diagnstico Situacional. A continuacin se presentan 10 enunciados (los cuales representan prcticas de
excelencia) o reas claves de evaluacin, para cada uno los elementos de la Excelencia Organizacional, para los cuales se encuentra una escala de evaluacin de
situacin actual, del tipo bipolar semntica, la cual consta de dos extremos de contraste, desde "totalmente en desacuerdo" con el enunciado, hasta "totalmente de
acuerdo" con el mismo.
Instrucciones de Completado: Por favor, indique su opinin para cada uno de los enunciados presentados, colocando en la escala provista, el nmero que mejor
represente el estado actual de su organizacin en cada uno de los impulsores o bloqueadores claves enunciados, desde "totalmente en desacuerdo" con el
enunciado planteado 1, hasta "totalmente de acuerdo" con el enunciado planteado 10. Posteriormente, analice la grfica de los resultados totales de cada uno de
los cuatro elementos crticos de la Administracin basada en BSC, y as determinar el diagrama de la situacional actual (lnea base) de donde parte su viaje, hacia
convertirse en una compaa de Excelencia Organizacional .





 






1. Conocemos claramente cuales son

los segmentos de clientes a los que nos
dirigimos, en los cuales se deben enfocar
los esfuerzos de la organizacin?
2. Tenemos un claro conocimiento de las
necesidades de los clientes y el mercado,
incluyendo nuestros puntos de ventaja o
desventaja
competitivos
desde
la
perspectiva de su satisfaccin, para cada
uno de dichos segmentos especiales?
3. Conocemos
las
necesidades
y
requerimientos de los clientes a lo largo de
todos los puntos crticos de la cadena de
valor?
4. Monitoreamos
peridicamente
las
capacidades de nuestros competidores
claves?
5.
Mantenemos
herramientas
y
metodologas que nos permiten determinar
las principales tendencias (impulsores y
bloqueadores) que afectarn el sector y el
pas (tecnolgicas, econmicas, sociales,
culturales, demogrficas, polticas, etc.)?
6. Tenemos claramente identificados los
principales problemas y fortalezas en el
desempeo de la organizacin y sus
principales
socios
(proveedores,
distribuidores, clientes, etc.) a lo largo de
toda la cadena de valor, expresados en
datos,
tendencias,
comparaciones,
benchmarking, etc.?
7. Tenemos claramente identificadas las
principales oportunidades, amenazas y el
escenario
de
los
negocios
de
la
organizacin?
8. Tenemos
claramente
definidas
y
documentadas la visin, misin y valores
centrales de la organizacin?
9. Tenemos claramente identificada la
propuesta de valor diferenciada que le
proveeremos a los clientes, tanto en lo
relacionado con el producto, como con el
servicio y las relaciones con el cliente?
10. Tenemos
claramente identificado,
priorizado
(objetivos
estratgicos),
grficado
(mapa
estratgico)
y
comunicado el modelo de negocios que
tendremos
que
tener
para
entregar
consistentemente dicha propuesta de valor
para los clientes, incluyendo lo relacionado
con: productividad financiera, crecimiento,
procesos de negocio, capital informtico,
cultura, capital humano. etc.?

|


| 
| 

Totalmente en desacuerdo

Totalmente de acuerdo

10
10

10

10

10

10

10

10

10

10

10



| 





   

 



1## 

==
      
     
 !"#
=
      
      
$      %&
  $ %    
$       
 # "#
=

'    $   
## !### ##
# ($"#
=
) 

  
* $   +  *+ %
 # (#* #!+"
=
       
   $   
 


 


 ($ ( ,  
 !   -   
##  "#
=
.      /
     
      ($ 
        
       
    0     
("
=
1   

  %2
%
      $
## #/#"
=
      
 


  3     $3
  %&  /
 #  # # "
= #
.    
 
%2
%

     
   $ %   
0      (
#$## "
 ##
45      %

 
0 


  5   
 #"
 ##
6   
 $   $   %
4  ,       
 (   (   $ 
 "

|


1## 

=



rsPU tS RES/B t
UEAD RES

C tAVES
U V W
[ ZV \ X \ ]
XY Z
 S T ( ' "(   ,
1(
\
Y W Z W ^ Z X (
[
X
V
X
W 'W !"
,' " (  [( ,  5   '
X 'V '( ( (" W[Z  X , ( , _Y'Z
` Z X W W XY _ W ]
]'a =
'
U' V W b\, \ '
W
] X "V ([ ,'W
YWS TZ Y (X\ ' W , X(Y\,'[ c ,'
Z _ ,'Z ,

 '(
( '
W[Z W 5Z W ^ Z 'X W 'W , Y X , ( ,
("
Y
_ 'Z =
Z Y W Z W ^ Z 'X W 'W X Y_ W ,
Y> SX T
   _ 5Y Z [  V
W \ [\b\X W
 , ( ,  '
d [
\ \(X 'Z W , ( [Z ,'W
X
"( '( "( ' ,
(, ,' e ( , f
W Y\,W f b\X \ (X\ f X Y\,, f \V X[ ' f [X S=
YW
Z
X , "(' ,
T
J S

 
'
Z W ^ Z X W 'W , Y X , ( , _Y'Z f
5  '
d [\_ W V [ W
[ V W \ [\b\X W
 f
\ (\X ' Z W, (\ \X \,'
[\_ We '. ' f
(, ,'
(   =
d
\
\
[\
[
W
X Z W
_W V W
\L\XS\ [\T_'W '. Y W' fZ W ^ Zf X(,W ,'
Y
W
(   , ' 5  '
' , 
Y
X , ( , _ 'Z f W '( , X ",V ([
Z\ Z\g W ] Y\( ,'W X '( Y'W , Y
 ' ,'
Z \g X \
' 3(  1(=
W d [\_'W f V [W f \(,\X ,'Z W
N S T' '.
\ \X\ [\_ W
Y W Z W^ Z X W W
Y
(   , ' 5  '
' , 
X , ( , _Y'Z f W '( , X ",V ([
W \(XZ '(\g ,'W \ ([Z W hi f , V ( Z  ,
Z [\g ZW X ''Z ,\(X\1( ] bY"d' X '([\("'=
3 ( 
W d [\_ W V [ W \ \X ,'Z W
\H\XS\ [\T_'W '. Y' f Z  \gf (,
X\
W [5(
(  
,
 ' 3(  1(
X
V [ W \(XZ '(\g ,'W X '( Y
, ", (
[Z d ] Y
W [Z [ 3\ , (" W [Z 'W
. '

Z _ ,'Z W f ,\W [Z\."\,'Z W ] W 'X \'W
'
X Y_ W ` ( Y X W ' W Z !"\ Z a =
W '.d [\_'W f V [ W f \(,\X ,'Z W
\K\XS\ T[\'
_ W , Y'W V (,'W V ,\'W ]
(  
W " Z_\W 'Z W W '( , b\(\,'W  [Z _<W , "(
Z X W ' , X WX , ' `X "W c b X[ 'a
'
W Y (\_ Y 3 Z (X \Y=
, ,
U V W XY Z V [
Y\
YW
M S T ( '
 (
 ( ,' 
X[\_\,, W ] b "(X \'( W X Y_ W , (" W[Z '

[Z d \ Z\ X Y W d [\_ W V [ W
 f
\ .
\X ' Z, W ' '( \' \X\ '.
Y
[\_ W ' f
(, ,'
(  
,

\g X \
Z
' 3(  1(=
[ V W \_ ZW W V X \WV W
>E S T ( ( ' ,
'
(
'
X V \X X\ , Y _\W\1( f W[Z [ 3\ f
Y, W X' Y"(W  W 1( ZV
\[
Z
X
X
Z
' "
(' 
( ,  '(' f
Z b 'Zg Z \([ Z (Y\g Z Y ,\Z XX \1( ,
b [ Z
" " '=
| |A j

U [ YV [
'
(


o p
l
q
n
k mNCR N m AC m N DESP jmE UE
W
X
Z
( ,  " ,'


>

U [ YV [
'
(

,  " ,'

E

X Z

>

>

>

20

4. L|
E EJE I 

I PLS ES L E
 ES '*)u (*  (, w" %,'

L
VES


v "( w) (,%-' ,
> ; ( u'
y
v
x
v
u ,-w-'( @ (- ): 3 % (w-)4 /*"% 4


u(,'v u ,-'v z ' %*-x'B4 !" ('v
 % u-* u'(-*'% % ))(=
v vv
x)"w-1(4
>; ( u' "( - * u ,
w'(*%')4 , * % u-(w-1( , w"v v z
v
v
v
% /-(u- (*' , ) %-(w-) u * , )
{
z (" v *%'v %'w v 'v z )


'%3(- w-1(
v u #' -(,-x-,") @
|w}4
)( w-1(4
,
v
v
z
| ,-w-1(4 (5)- - 4 wu) u (*w-1(
}'(*%')B=
v w*") v v -v * uv ,
>> ;'
v
z 7%,]% B ('v
-(/'% uw-1( @ '/*]%
x
v ,*'v z v *,~v *-wv
%' ( )'


v v % w'(*%')% '.y *-x'v 4
( w %-'
u *v 4 -(,-w,'% v 4 -(-w-*-xv z % w"%v 'v
@-(/'% uw-1(ww-'(.) B=
v ww-'( v w'%% w*-xv v '(
>J ;
v
v w"(,' )
, /-(-,
-u) u (*,
v u #' , )'v %'w v 'v 4 v *%* 3- z
,

v
v (' v *5( , w" %,'  )v
 % '()
u *v *%{ ,v 4 -(w)"z (,' T)( v ,
ww-1(T=
v v y / v z v " %x-v '% v
>L ;" *%'
w'w7-(34
u(*- ( ( %'w v 'v ,


v 3"-u- (*'
z
% *%')-u (*w-1(
v -v * u*-{ ,v , (" v *%', v u #'=
>N ;
w" (* w'( "( w)%
vx
v
v z
, /-(-w-1( , )' )'% 4 w'u * (w-
x
v
(" '
w'u'%*u- (*'v !" , . (
v
v
%5w*-w% w'*-,-(u (* )' ~, % 4 %
z
' % ) -u) u (*w-1( , "( w")*"%
y
,  w"w-1(=
>H ; w" (* w'( "( w)% , /-(-w-1(
v w'('w-u- (*'v z 7.-)-,, v
, )'
v
v v
v
@ w'u * (w- *<w(-w B  w~/-w , "(
y
v
z
" *' , *%. '4 % ' % ) )'3%' ,

v y x v z )v u *v 4 %-u%-u (*
)' '. *- '
v
v
v
{
v
w* 3'%- ,'
% !" ))'
" *'
w'u' v *%*<3-w'v =
v
v
v
>K ;' %'w ' , w-*) 7"u('
v
x)"w-1(4 ww-*w-1(4
@ ) ww-1(4
v
w%% %4 % u"( %w-1(4
*wB
y *5(

w)%u (* )-( ,'v w'( )'v '. *-x'v 4
u *v -(-w-*-xv , ) '%3(-{ w-1(4 )'v
v vz v x
v
%'w '  ) -(,- -,") =
x
v u #' z )
>M ; )"w-1( , ) ,
w'u (v w-1( -(,-x-,")y v *5( w)%u (*


v
v
xv
v
)-( ,' w'( )' '. *- ' 4 u *
xv xv
-(-w-*-  w) , )
=
v
v
x
JE ;' )~, % , )*' (- )4 w'u"(-w(
xv
v *%* 3- z '.y *-x'v z )
) - -1(4

{
z
% /" % ( w'(*-("u (* % ' % )
y
w% w-1(, "(w")*"%,  w"w-1(=

| |
L

>

'*)u (* , w" %,'

E

>

>

>

E

PROCESO CLAVE
2. Traslado hacia el  C
3. incronizacin y Despliegue
4. Cultura de  ecucin
1. nfoque

Total
40
20
28
100

Gestin por Scorecard (Prcticas de Excelencia)

Diagnstico de la Situacin Actual

2. Traslado hacia el

100
90
80
70
60 40
50
40

100
1. nfoque

30
20
10
0

20

28

4. Cultura de
 ecucin

. incronizacin y
Despliegue

*4)
=



)(
*
)+(3
**
+)(




== 

c


Pasivo Corriente

  

 
 
85,948

  

== 

 
 
129,332

 =






  


 

    

 


 
 


   
 

 


 






 



























 







!



"



 
   


  #

$
  %


&

'

 



($   

  #)

 

  

  

Pasivo Corriente

 



85,948

5,184

 



129,332






  


 

    

 


'
 
 


   
 

 


 






 







'
($   %
*  )  
 

   



 +
  


,

 
 














 

 

 

-  
 .

/

0    

!  "

Activo Corriente

#

Pasivo corriente

243,809

  

 
 

129,332
 $=

=
=






  


 

   


  #






1'



 

 

 /  
  / 


 

 



   

2 3
  # 
 

 
!

 
 
   

4 

   %

   

  #

&
'







+






&


 




[ ect. Caja Bcos.+ Ctas. Y e ectos X Cobrar

 
  

Pasivo Corriente

138,822


=

85,948

137,447

 =


129,332






  


 

    

 



'
 
 


   
 

 


 






 







'


















 







!



"



'
 
   


  #







 

/  

"  



 

 
 
/ 


0 /

 

 
 
 

   


3
 % 

[ e ct. Ca ja B co s .+ Cta s . Y e e cto s X Co b ra r + I n ve n t.

Pasivo Corriente

240,589




85,948

 



 =&

129,332






  


 

    

 



 
 


   
 

 


 






 
























 



 

!



"




 
   

  #






 


 /

 
 
2
 


/  

"  

 

0 /

'("
)*
+ , -. ,




[
istencias Promedio

197,621
84,305.00

  

  
52,994.00

  &






  


 

5  %

"  


/
 

&

 
 


 

/  


1'

. 


 


 

 






 
 
!
 




/






1'
. 



 

 

/  




  %

/  

"  
3
 !

 




 



 


 %


/  


5  %

" 

 

1


&
'


 

 
 

2



   %
0 



&
  

2
 # 


 
/


66,843.00
101,767.00
168,610.00

II
IF
84,305.00



39,145.00
66,843.00
105,988.00

/



II
IF
52,994.00



 ! "
#
$%  

 

&

 


==

 

 
 

 =0






  


 


6 
6 

$ 



. 

 


 

 
 
 

/ %



/ 

- 
 


 
5  

   %


&



'
. 
 


 
# 

 #

 
 


 

 
/ 

 



 
 

3 
 
 . 





 

#

1 





197,621




373,200

 

  

 &

 
 



 
 /  

 %
 


&







/ 


1,1


  %

 
/ 

 
 







,'


 



/

%



/ 







 





# 


   


 

'

)!

 2

,'




  %

&
' 
 




/ 

 


' 

a
'%

entas Netas

  

=


373,200

 

293,976

 ==


7 
8  /
 


&





 





 1

 



 


  %

 
/ 
$


 


  

 
    /
!
/ 

9 

  
  
 
/  
3 

   
 %
 
/  







  %

&
'
 


7 
8  /

2 
   



 ,


 

0 / 
 

 


 

 !
   



 
'

3 

, 

a
(  
entas Netas

  


=

373,200


7 
:   
 


&





 





 1

 



,


  %

 
/ 


  %

&
'
 


7 
:   
 # 








 

0 / 
 

 

  
293,976

  





 



[

 



 
c




 
 






  






[





 


   
 



 




 

[
 



 



 












  
!
  


 "
 #
!

 

 


 "
#

!

!

 




 
 


 





 !
   


$ 


 

Unaaznadecuadaea 

a ue!"n!#!caa ue$aempea%!enee$ &deuc%!'($!)e*(ea*una)uena
"aan%apaa()%enema(ec+d!%(deup('eed(e()anc(c(mec!a$e
dema%epem!%epa"amen(!mpue%(
a$aen%a(!'ec(m(ecud(#!ca$

[

    


 


 

 

470,446.00







   


435,357.00 


%&'(
)[
*%'+[,,-'(

.
-(/[%-'(



[
 
 #


01









 







[
 















 
 01






  


 2

[

3
4






 



 



544

 

V 

   V  

 

5,08.00

c  

56, 3.00




77,654.00



5 ,803.00

[
 





6 

 

 
+

95



"


5

3
4
[ 


 6 
-

 6  





 

#





  

 
 
   

 7

   
6 

6

 
+ 

[
 
 

$ 





  


 

V 

     V [ 

 
 

 
470,446.00




 
435,357.00

 


(


 6  





 

  
 
  

 7

   



 


 




 6 
#







 
 



  


.
 






 




  




7

   




8


3
4

   

 

=75,57.00




373, 00.00




=57,=8=.00




 3,76.00

.
 



[




  





: $




;9


 
  


-


3
4

V 


   

 





 
373, 00.00




 
 3,76.00




.
 



   








9;
6

/ 
( 

  



. 
 
 
 
6 



 6

  



 



 

   
 

 

 



 


[
 7


 6  
6 

6
  


 

 
   
 
  



  



 6 

   

DIMENSION DE GESTION
PRODUCTOS
ELABORACION DE EXPEDIENTES TECNICOS




r

 r

 r

 r





r



 
rr




r


 
   r



r

 
   r




r 

  
r





 

 


SUPERVISION DE OBRAS



r

 r

 r

 r





r



 
rr




r






 
   r



r

 
   r




r 

  
r

 r 







 r
 

 




 


















    




 



 










 








     




 



 



    
 
 

 


   


  

   

  
 



 




 
  
   

 
$