N 66, 2011

pp. 247-256

! "#$%&+' $# $%()*%&+,&(%(%-,&.+,-+$,/%- +
/0%$1%1 +,2+,-+%$"%$)
3(%(,+! $# $%(,+4$ '0$,",2(.+(5,+/)6(+7,#(+)2+(5,+'- &,(
SANDRO HERNNDEZ DIEZ*
%&234&5++8%&+' "#$%&+' $# $%()*%&+& 2+02%+" 1%-)1%1+1,+&,-,'')92+)2' $# :
$%1%+,2+,-+;<=+1,-+>,/-%",2( +1,+-%+8,?+1,+! 2($%(%') 2,&@+%#$ A%1%+",1)%2:
(,+,-+1,'$,( +&0#$," +BCD:EBBD:4!F@+?+G0,+(),2,+' " +%2(,',1,2(,+-%+8,?+1,-+
4$,&0#0,&( +1,-+%H +EBBIJ+;),2,+,2($,+02%+1,+&0&+#$)2')#%-,&+'%$%'(,$K&()'%&+%+-%+
1,"%21%+%/$,/%1%@+02+%'( +",1)%2(,+,-+G0,+&,+$,' /,+-%+1,')&)92+1,+,6,'(0%$-%J+
3,+($%(%+1,+02+#$ ',& +L2)' @+%+'%$/ +1,+02%+& -%+,2()1%1J+3 2+*,2(%M%&+1,+-%&+
' "#$%&+' $# $%()*%&+ A(,2,$+",2 $,&+#$,') &+,2+- &+A),2,&+ +&,$*)') &+G0,+&,+
1,&,%2+%1G0)$)$+ +' 2($%(%$@+#0,&+#,$")(,2+02%+%1,'0%1%+$%') 2%-)N%')92+1,+- &+
$,'0$& &@+6%')-)(%2+-%+&0#,$*)&)92+1,+- &+#$ ',& &+?+-,+1%2+02+"%? $+*%- $+%/$,/%:
1 +%-+1)2,$ +1,-+O&(%1 @+?%+G0,+&,+# 1$P+%1G0)$)$+Q# $+,-+")&" +#$,') Q+02%+
"%? $+'%2()1%1+1,+A),2,&+,2+",M $,&+' 21)') 2,&+#%$%+-%+,2()1%1J
!"#"$%"&'(#")*+'! "#$%&+' $# $%()*%&+R+1,"%21%+%/$,/%1%+R+A),2,&+?+&,$*)') &+R+
$%') 2%-)N%')92+1,+- &+$,'0$& &
!627-*,7++! $# $%(,+4$ '0$,",2(+)&+%+&,-,'() 2+",(5 1+)2($ 10',1+A?+(5,+
;<=+ 6+(5,+>0-,&+ 6+(5,+4$ '0$,",2(+8%S+%##$ *,1+A?+30#$,",+BCD:EBBD:
4!F@+(5%(+5%&+A,,2+#$,',1,1+A?+(5,+T01/,(+U'(+ 6+EBBIJ+V(&+"%)2+6,%(0$,&+
%$,.+%//$,/%(,+1,"%21@+%2+%'(+A?+S5)'5+$,' $1&+(5,+1,')&) 2+( +"%7,+)(@+)&+%+
&)2/-,+#$ ',&&+A?+%+&)2/-,+,2()(?+%21+(5,+,W#- )(%() 2+ 6+,' 2 "),&+ 6+&'%-,J+
! $# $%(,+4$ '0$,",2(+5%*,+(5,+6 -- S)2/+%1*%2(%/,&.+/,(+- S,$+#$)',&+ 2+
/ 1&+ $+&,$*)',&+(5%(+%$,+$,G0)$,1+( +#0$'5%&,+ $+5)$,X+#$ *)1,+%2+%1,G0%(,+
$%() 2%-)N%() 2+ 6+$,& 0$',&X+6%')-)(%(,&+(5,+" 2)( $)2/+ 6+#$ ',&&,&@+%21+/)*,&+
/$,%(,$+%11,1+*%-0,+( +(5,+" 2,?+6$ "+(5,+3(%(,@+&)2',+)(+%-- S&+%'G0)$)2/+%+
S)1,$+$%2/,+ 6+/ 1&+6 $+(5,+&%",+#$)',+%21+ 2+A,((,$+(,$"&J
,*-'./%0&++! $# $%(,+#$ '0$,",2(+R+%//$,/%(,+1,"%21++R+/ 1&+%21+&,$*)',&+R+
$%() 2%-)N%() 2+ 6+$,& 0$',&
CONTENIDO: INTRODUCCIN. I. DE LAS COMPRAS CORPORATIVAS.
II. PROCEDIMIENTO DE LAS COMPRAS CORPORATIVAS. III. BENEFICIOS DE
LAS COMPRAS CORPORATIVAS.

INTRODUCCIN
!0%21 +',-,A$%" &+20,&($ +'0"#-,%H &+ +'0%21 +&,+#$ 10',+02+%' 2:
(,')"),2( +($%&',21,2(,+,2+20,&($%&+*)1%&@+20,&($ &+%")/ &+?+6%")-)%$,&+
&0,-,2+1%$2 &+$,/%- &J+F0'5%&+*,',&@+- &+$,/%- &+& 2+1,+20,&($ +%/$%1 @+
! "%! #$&'#(&! (0! )#! *&+,-.-/-#! 1+-203%-(#(! 4#,5)-/#! (0)! *036! 7! 0%80/-#)-%,#! 0+! 4&+,3#,#/-5+! *6$)-/#9!
:(0;<%=! 0%! 0>! .?+/-&+#3-&! (0)! "25'=! (0! )#! 4&+,3#)&3@#! A0+03#)! (0! )#! B086$)-/#! 7! /&+%?),&3! CDE9!
:/,?#);0+,0=!%0!(0%0;80F#!/&;&!#%0%&3!)0'#)!(0)!*3&'3#;#!(0!:8&7&!#!)#!30.&3;#!(0)!G0/,&3!G#)?(9

EDC

#,$ + ($%&+(%2(%&+2 +Q%+#,&%$+1,+G0,+2 &+#0,1%2+&,$+L()-,&QJ+8 +'),$( +,&+

G0,+%-/02 &+1,+,&( &+$,/%- &+(,$")2%2+,2+,-+%$"%$) +&)2+G0,+-,&+1," &+0& @+
5%&(%+G0,@+02+1K%+?+# $+'%&0%-)1%1@+- &+,2' 2($%" &+?+2 &+1%" &+'0,2(%+
1,+G0,+2 &+#0,1,2+&,$*)$+1,+%-/02%+0+ ($%+"%2,$%@+# $+- +G0,+#$ ',1," &+
%+1,&,"# -*%$- &+?+,"#-,%$- &+1,+1)*,$&%&+ +#%$()'0-%$,&+6 $"%&J+
U-/ +&)")-%$+ '0$$,+' 2+-%&+' "#$%&+' $# $%()*%&.+&,+)2' $# $%$ 2+%+-%+
2 $"%()*%@+60,$ 2+2 *,1%1+,2+&0+" ",2( +Q,+)2'-0& +"%(,$)%+1,+1)&:
'0$& &+#$,&)1,2')%-,&Q@+#,$ +-0,/ +&,+1,M%$ 2+1,+0()-)N%$+# $G0,+2 +2 &+
1)" &+'0,2(%+1,+&0+$,%-+0()-)1%1+Q-%&+Y/0%$1%" &+,2+,-+%$"%$) ZQ@+?+
%5 $%+2 &+' $$,&# 21,+&%'%$-%&+20,*%",2(,@+5%',$+2 (%$+&0+0()-)1%1+,2+
-%&+' "#$%&+#LA-)'%&+?+1%$-,&+,-+-0/%$+G0,+1,A),$ 2+(,2,$+1,&1,+02+)2)') J
[0$%2(,+-%+1\'%1%+1,+- &+2 *,2(%@+,2+,-+4,$L+,W)&(K%+02%+&,$),+1,+2 $"%&+
G0,+$,/0-%A%2+-%+' 2($%(%')92+#LA-)'%X+&)2+,"A%$/ @+2 +' 2(PA%" &+' 2+
02+$,%-+&)&(,"%+1,+' 2($%(%') 2,&+?+%1G0)&)') 2,&+1,-+O&(%1 J+4 $+,-+' 2:
($%$) @+-%+1)&#%$)1%1+1,+-%&+2 $"%&+Q"0'5%&+1,+,--%&+,")()1%&+%(,21),21 +
%+&)(0%') 2,&+,&#,'K6)'%&Q+2 +#,$")(K%2+G0,+,W)&(),$%+02+' 2($ -+%1,'0%:
1 +1,-+/%&( +#LA-)' +,2+- +G0,+%+A),2,&@+&,$*)') &+?+ A$%&+#LA-)'%&+&,+$,6),$,@+
?+&)$*),$ 2+#%$%+1)&6$%N%$+- &+%'( &+1,+' $$0#')92+,2+,-+&,'( $+#LA-)' J
>,')\2+,2+,-+%H +]^^C+,2($9+,2+*)/,2')%+-%+-,?+E_C`B+a8,?+1,+! 2($%:
(%') 2,&+?+U1G0)&)') 2,&+1,-+O&(%1 b@+' 2+- +G0,+&,+1) +)2)') +%-+#$ ',& +
1,+02)6)'%')92+1,+-%+2 $"%()*%+?+1,+- &+$,/K",2,&+' ,W)&(,2(,&+5%&(%+,2:
( 2',&+?+&,+'$,9+,-+! 2&,M +30#,$) $+1,+! 2($%(%') 2,&+?+U1G0)&)') 2,&+
1,-+O&(%1 +a5Rn>45R06iJ

SANDRO HERNNDEZ DIEZ

8%+' 2($%(%')92+#LA-)'%+&0# 2,+02+",'%2)&" +# $+,-+'0%-+,-+O&(%1 +&,+

$,-%') 2%+' 2+(,$',$ &+%+,6,'( &+1,+ A(,2,$+&,$*)') &@+A),2,&+0+ A$%&+#%$%+
,-+'0"#-)"),2( +1,+&0&+ AM,()* &@+",(%&+ +602') 2,&J+O&(%+$,-%')92+&,+
#-%&"%+",1)%2(,+02+' 2($%( +1,2 ")2%1 +Y' 2($%( +%1")2)&($%()* Z+ +
Y1,+-%+%1")2)&($%')92ZJ
3,/L2+[$ "K]@+Y- &+' 2($%( &+1,+-%+%1")2)&($%')92+$,&0-(%2.+%b+1,-+ A:
M,( +1,-+' 2($%( @+,&+1,')$@+-%&+ A$%&+?+- &+&,$*)') &+#LA-)' &+'0?%+$,%-)N%:
')92+?+#$,&(%')92+' 2&()(0?%+#$,')&%",2(,+- &+6)2,&+1,+-%+%1")2)&($%')92X++
Ab+1,+-%+#%$()')#%')92+1,+02+9$/%2 +,&(%(%-+ +,2(,+2 +,&(%(%-+,2+,M,$')') +
1,+-%+602')92+%1")2)&($%()*%X+?+'b+1,+-%&+#$,$$ /%()*%&+,&#,')%-,&+1,+-%+
%1")2)&($%')92+,2+ $1,2+%+&0+)2(,$#$,(%')92ZJ
[,+,-- +&,+1,&#$,21,+G0,@+#%$%+1%$+-0/%$+%+-%+' 2($%(%')92+#LA-)'%@+&,+$,:
G0),$,+-%+#%$()')#%')92+1,+02+9$/%2 +,&(%(%-+G0,+(,2/%+02%+2,',&)1%1+G0,+
1,A%+&,$+&%()&6,'5%+#%$%+,-+'0"#-)"),2( +1,+&0&+6)2,&J+! 2+,&(,+ AM,()* +&,+
',-,A$%+02+' 2($%( +' 2+02+(,$',$ +,2+,-+G0,+&,+,&(%A-,',2+$,/-%&+G0,+,-+
#$ #) +O&(%1 +1,6)2,J+U5 $%+A),2@+# $+"P&+1,+G0,+-%+' 2($%(%')92+,&(%(%-+
H! EBIJK=! B&$03,&9! ! E030/L&! :(;-+-%,3#,-2&9! EM/-;#! 0(-/-5+9! C?0+&%! :-30%N! "(-,&3-#)! 4-?(#(=! OPPQ=!!
889!QRQSQRT9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

__
$,G0),$,+-%+"%2)6,&(%')92+1,+* -02(%1+1,+1 &+#%$(,&+)2(,$,&%1%&+QO&(%1 +
?+,-+(,$',$ Q@+-%+#%$()')#%')92+1,+,&(,+L-()" +&,+,2'0,2($%+&0M,(%+%+-%&+
$,/-%&@+- &+#$ ',& &+?+- &+",'%2)&" &+G0,+1,6)2,+,-+#$ #) +O&(%1 J
O&(%&+$,/-%&@+5,$$%"),2(%&+?+#$ ',1)"),2( &+G0,+0()-)N%+,-+O&(%1 +*),2,2+
1%1 &+# $+,-+3)&(,"%+1,+! 2($%(%') 2,&+1,-+O&(%1 +QG0,@+,2+20,&($ +
'%& @+&,+,2'0,2($%+$,/0-%1 +,2+-%+8,?+1,+! 2($%(%') 2,&+1,-+O&(%1 +?+
&0+>,/-%",2( Q+?+%#$ A%1 &+",1)%2(,+,-+1,'$,( +-,/)&-%()* +]B]c+?+,-+
1,'$,( +&0#$," +]CD:EBBC:Od@+$,&#,'()*%",2(,J+[,A," &+#$,')&%$+G0,+
,-+ 3)&(,"%+ 1,+ ! 2($%(%') 2,&+ 1,-+ O&(%1 + &,+ ,2'0,2($%+ ' "#0,&( + 2 +
& - +# $+-%+2 $"%()*%+& A$,+-%+"%(,$)%@+&)2 +(%"A)\2+# $+&0&+ #,$%1 $,&+
Q%1")2)&($%1 $,&+ + 602') 2%$) &+ 1,+ -%&+ 1)*,$&%&+ ,2()1%1,&+ #LA-)'%&+ ?+
9$/%2 &+ &0#,$*)& $,&+ ' " + ,-+ R>56@+ ?+ (%"A)\2+ - &+ %1")2)&($%1 &+ +
#$ *,,1 $,&QJ

ED^
COMPRAS
CORPORATIVAS
ESTATALES:
EL REGALO
GUARDADO EN EL
ARMARIO
STATE CORPORATE
PROCUREMENT:
THE GIFT KEPT IN
THE CLOSET

U'(0%-",2(,@+,W)&(,+02%+60,$(,+'$K()'%+%-+3)&(,"%+1,+! 2($%(%')92+1,-+
O&(%1 +Q(%2( +%-+%&#,'( +2 $"%()* +' " +%+- &+ #,$%1 $,&Q+,2+-%+G0,+
&,+5%',+,&#,')%-+\26%&)&+& A$,+-%+'%-)1%1+1,+-%&+' "#$%&+G0,+,6,'(L%+,-+
O&(%1 + ?+ - &+ & A$,#$,') &+ G0,+ &,+ #%/%2+ ,2+ $,-%')92+ ' 2+ - &+ ' &( &+ 1,+
",$'%1 +#%$%+- &+#$)*%1 &+Q&,+",2') 2%+G0,@+' 2+-%+%'(0%-+2 $"%()*%@+
,-+O&(%1 +2 +(),2,+"P$/,2,&+1,+2,/ ')%')92QEJ
O2+602')92+%+1)'5%+#$ A-,"P()'%@+- &+",'%2)&" &+1,+' 2($%(%')92+1,:
A,$K%2+,&(%$+ $),2(%1 &+%+- /$%$+-%+,6)'),2')%+1,+-%+' "#$%+G0,+#,$")(%+,-+
%5 $$ +1,+- &+$,'0$& &+#LA-)' &@+#,$ +(%"A)\2+%+-%+'%-)1%1+,2+- &+A),2,&+
?+ &,$*)') &+G0,+ &,+%1G0),$,2@+ %&#,'( &+ G0,+ Q1,&1,+20,&($ + #02( +1,+
*)&(%Q+' 2&()(0?,2+,-,",2( &+#$)" $1)%-,&J

U+- +-%$/ +1,+-%+#$,&,2(,+1\'%1%+&,+5%2+1%1 +02%+&,$),+1,+" 1)6)'%') 2,&+

(,21,2(,&+%+",M $%$+,-+3)&(,"%+1,+! 2($%(%') 2,&+1,-+O&(%1 J+[,2($ +1,+
,--%&@+-%+,")&)92+1,+- &+(,W( &+L2)' &+ $1,2%1 &+1,+-%+8,?+1,+! 2($%(%') 2,&+
O! U&%! ;<3'0+0%! (0! +0'&/-#/-5+! V?0! 8&(3@#! ,0+03! 0)! "%,#(&! %03<+! ,3#,#(&%! 0+! 0)! (0%#33&))&! (0! 0%,0!
,3#$#W&=!/&;&!8#3,0!(0!)#%!20+,#W#%!V?0!&,&3'#+!)#%!/&;83#%!/&38&3#,-2#%!#)!G-%,0;#!(0!4&;83#%!
*6$)-/#%9
X! 1+!0W0;8)&!%0+/-))&!0%!0)!%-'?-0+,0N!#)!;&;0+,&!(0!#(V?-3-3!/&;8?,#(&3#%=!)#%!0+,-(#(0%!%?0)0+!0>-'-3!
V?0! ,0+'#+! (0,03;-+#(#%! /#3#/,03@%,-/#%! Y/&;&=! 8&3! 0W0;8)&=! (0,03;-+#(&! +6;03&! (0! 8?03,&%=!
V?0;#(&30%=!#),#%!/#8#/-(#(0%!(0!;0;&3-#=!0,/M,03#Y=!)&!V?0=!02-(0+,0;0+,0=!,-0+0+!-+/-(0+/-#!0+!0)!
830/-&9!")!#%?+,&!0%!V?0=!0+!0%,3-/,&=!)&%!?%?#3-&%!.-+#)0%!(0!)#%!30.03-(#%!/&;8?,#(&3#%!+&!30V?-030+!(0!
(-/L&%!-+%,3?;0+,&%!&!/#8#/-(#(0%!(0$-(&!#!)#!+#,?3#)0Z#!(0!%?%!.?+/-&+0%!7!#)!2&)?;0+!(0!-+.&3;#/-5+!
V?0!83&/0%#+9!D+/)?%&=!8&3!3#Z&+0%!(0!%0'?3-(#(=!)#%!<30#%!(0!%-%,0;#%!(0!)#%!0+,-(#(0%!0+!/?0%,-5+!
(0%#/,-2#+!(-/L#%!.?+/-&+0%!0+!)&%!0V?-8&%=!/&+!)&!/?#)!%0!(0;?0%,3#!V?0!)#!30#)!+0/0%-(#(!+&!.?0!$-0+!
(0,03;-+#(#!7!V?0!0)!"%,#(&!,03;-+5!/&;83#+(&!$-0+0%!-++0/0%#3-&%!7!/#3&%9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

SANDRO HERNNDEZ DIEZ

O-+#$)",$ +1,+,-- &+Q$,6,$)1 +%+-%+AL&G0,1%+1,-+%5 $$ Q+2 +&0# 2,+

L2)'%",2(,+' "#$%$+"P&+A%$%( @+&)2 + #()")N%$+- &+$,'0$& &+1,-+O&(%1 J+
O&+1,')$@+A0&'%$+",'%2)&" &+G0,+2 &+#,$")(%2@+' 2+-%+")&"%+'%2()1%1+
1,+1)2,$ @+' "#$%$+",M $J+O-+&,/021 +,-,",2( +Q-)/%1 +%-+#$)",$ Q+,&+
-%+'%-)1%1+1,+- +G0,+&,+' "#$%@+- +G0,+2 +&)/2)6)'%+G0,+,-+O&(%1 +1,A%+
' "#$%$+ - + ",M $+ 1,-+ ",$'%1 @+ &)2 + %G0,-- + G0,+ $,&0-(,+ %' $1,+ %+ -%&+
2,',&)1%1,&+G0,+&,+A0&'%2+&%()&6%',$IJ

E`B

?+ U1G0)&)') 2,&+ 1,-+ O&(%1 + ?+ &0+ $,/-%",2( @+ %#$ A%1 &+ ",1)%2(,+ - &+
1,'$,( &+&0#$," &+BCI:EBBD:4!F+?+BCD:EBBD:4!F+$,&#,'()*%",2(,@+
5%+ &)1 + Q1,&1,+ ")+ #02( + 1,+ *)&(%Q+ -%+ 1,+ "%? $+ ($%&',21,2')%@+ &)2+
1,M%$+1,+-%1 +-%+)"# $(%2')%+1,+&0&+# &(,$) $,&+" 1)6)'%') 2,&@+' " +,-+
1,'$,( +-,/)&-%()* +]B]c@+-%+%'(0%-+2 $"%+*)/,2(,J
!%A,+&,H%-%$+G0,@+1,2($ +1,-+"%$' +1,+-%&+# -K()'%&+1,+" 1,$2)N%')92+
1,-+O&(%1 +?+&0&+&)&(,"%&+%1")2)&($%()* &@+-%+2 $"%()*%+1,+' 2($%(%') :
2,&+?+%1G0)&)') 2,&+1,-+O&(%1 +5%+,* -0') 2%1 +&)2+1,M%$+1,+' 2(,"#-%$+
02%+&,$),+1,+",'%2)&" &+,&#,')%-,&+#%$%+-%+&,-,'')92+1,+#$ *,,1 $,&J+
O&( +' 2+-%+6)2%-)1%1+1,+ #()")N%$+-%+/,&()92+1,+-%&+,2()1%1,&+G0,+' 26 $:
"%2+,-+%#%$%( +,&(%(%-+,2+,-+P"A)( +1,+-%+' 2($%(%')92+#LA-)'%J
U2(,+-%+2,',&)1%1+1,+,2' 2($%$+%-(,$2%()*%&+1,+& -0')92+G0,+#,$")(%2+
",M $%$+-%+,6)'),2')%+?+-%+'%-)1%1+1,-+/%&( +#LA-)' +Q?+# $+G0\+2 Q+
G0,+",M $,2+-%+# &)')92+2,/ ')%1 $%+1,-+O&(%1 +6$,2(,+%+- &+#$)*%1 &+ +
#,G0,H &+/$0# &+G0,+'0,2(%2+' 2+",$'%1 &+ -)/ #9-)' &+G0,+- &+%A%&:
(,',2@+02+",'%2)&" +G0,+A$)21%+-%+%-(,$2%()*%+%+1)'5%+&)(0%')92+,&+-%+
" 1%-)1%1+ 1,+ ' "#$%&+ ' $# $%()*%&@+ -%+ '0%-+ 2 + 5%+ &)1 + 1,A)1%",2(,+
%#$ *,'5%1%+# $+,-+O&(%1 +#,&,+%+- &+A,2,6)') &+?+*,2(%M%&+G0,+ 6$,',+
6$,2(,+%-+5,'5 +1,+' 2()20%$+%1G0)$),21 +Q1,+"%2,$%+)21,#,21),2(,+
a# $+'%1%+02)1%1+,M,'0( $%bQ+%-/02 &+#$ 10'( &+G0,+A),2+# 1$K%2+%1:
G0)$)$&,+1,+"%2,$%+%/$,/%1%+ +' 2M02(%J

SANDRO HERNNDEZ DIEZ

8%&+' "#$%&+' $# $%()*%&+2 +& 2+-%+& -0')92+#%$%+( 1 +,-+02)*,$& +1,+-%&+

' 2($%(%') 2,&+,&(%(%-,&+Q2 +( 1 &+- &+()# &+1,+A),2,&+?+&,$*)') &+$,&0-:
(%2+*)%A-,&+#%$%+&,$+%1G0)$)1 &+A%M +,&(%+" 1%-)1%1Q@+#,$ +&K+# 1$K%2+
&)/2)6)'%$+02+%# $(,+' 2&)1,$%A-,@+# $+- +G0,+&,+$,G0),$,+1,-+O&(%1 +02%+
%'()(01+#$ %'()*%+,2+-%+"%(,$)%@+?%+G0,+2 +&,+5%+*0,-( +%+,6,'(0%$+)2(,2( +
%-/02 +1,+$,/0-%')92+G0,+6%')-)(,+,-+#$ ',& +1,+' "#$%+' $# $%()*%J+
O-+ AM,()* +#$)2')#%-+1,+,&(,+($%A%M +,&+#-%2(,%$+-%+%-(,$2%()*%+1,+-%&+' ":
#$%&+' $# $%()*%&+' " +02%+5,$$%"),2(%+L()-+?+,6)'),2(,+#%$%+-%+$,10'')92+
1,-+/%&( +#LA-)' @+?%+G0,+,&(%+5,$$%"),2(%@+' 2+%-/02%&+%1,'0%') 2,&+G0,+
6%')-)(,2+,-+#$ ',& +?+,-+%'') 2%$+1,+- &+ #,$%1 $,&+- /K&()' &@+#0,1,+' 2&():
(0)$&,+,2+02%+ # $(02)1%1+#%$%+",M $%$+-%+,6)'),2')%+,2+-%&+' 2($%(%') 2,&J+
I . D E L A S C O M P R A S C O R P O R AT I VA S
4 $+1,6)2)')92@+-%+' "#$%+' $# $%()*%+,&+-%+" 1%-)1%1+1,+&,-,'')92+",:
1)%2(,+-%+'0%-+-%&+,2()1%1,&+1,-+O&(%1 +Q?%+&,%+%+($%*\&+1,+02+' 2*,2) +
)2(,$)2&()(0') 2%-+ a6%'0-(%()*%b+ + # $+ "%21%( + -,/%-+ a A-)/%( $)%bQ+ &,+
%/$0#%2+#%$%+%1G0)$)$+A),2,&+ +' 2($%(%$+&,$*)') &+1,+"%2,$%+' 2M02(%@+
%-+%#-)'%$+02+#$ ',& +1,+&,-,'')92+L2)' +?+',2($%-)N%1 @+' 2+,-+ AM,( +1,+
$,10')$+- &+' &( &+1,+($%2&%'')92+?+%#$ *,'5%$+-%&+,' 2 "K%&+1,+,&'%-%DJ
Q! ;'+#%#1'$=!G#+(3&9![4&;83#%!/&38&3#,-2#%N!#),03+#,-2#!8#3#!0)!#L&33&!7!?%&!0.-/-0+,0!(0!)&%!30/?3%&%!(0)!
"%,#(&\9!5 !"#$%&#' 4(7 )*+,#(-$.+"&)('*(5 #+.&+&%$/#(01+&+&)=!OPPT9!"+!]^^^9/&+%?/&(09'&$980_9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

__
O&+'),$( +G0,+-%+" 1%-)1%1+1,+' "#$%&+' $# $%()*%&+' " +(%-+&,+)2' $:
# $%+ $,')\2+ ,2+ ,-+ (,W( + L2)' + $1,2%1 + 1,-+ $,/-%",2( + 1,+ -%+ 8,?+ 1,+
! 2($%(%') 2,&+?+U1G0)&)') 2,&+1,-+O&(%1 +a%#$ A%1 +",1)%2(,+1,'$,:
( +&0#$," +BCD:EBBD:4!FbJ+3)2+,"A%$/ @+?%+,2+-%+-,?+EcCc^+a8,?+1,-+
4$,&0#0,&( +1,-+3,'( $+4LA-)' +#%$%+,-+%H +6)&'%-+EBBIb+?+,2+-%+-,?+EC]EC+
a8,?+1,-+4$,&0#0,&( +1,-+3,'( $+4LA-)' +#%$%+,-+%H +6)&'%-+EBBDb+&,+,&(%:
A-,')9+-%+# &)A)-)1%1+1,+G0,+-%&+,2()1%1,&+1,-+O&(%1 @+",1)%2(,+' 2*,2) +
)2(,$)2&()(0') 2%-@+' 2($%(,2+A),2,&+ +&,$*)') &+1,+"%2,$%+' 2M02(%`@+%&K+
' " +G0,+&,+%#$ *,'5,2+-%&+,' 2 "K%&+1,+,&'%-%X+&)2+,"A%$/ @+1)'5%+
2 $"%()*%+2 +' 2(,2K%+"%? $+1,&%$$ -- J

E`]
COMPRAS
CORPORATIVAS
ESTATALES:
EL REGALO
GUARDADO EN EL
ARMARIO
STATE CORPORATE

3)+A),2+2 +,W)&(K%+"%? $+1,&%$$ -- +& A$,+-%+"%(,$)%@+,2+-%+#$P'()'%+&,+ PROCUREMENT:

60,$ 2+$,/)&($%21 +%-/02 &+'%& &+1,+' "#$%&+' $# $%()*%&+& A$,+-%+A%&,+ THE GIFT KEPT IN
1,+' 2&0-(%&+G0,+&,+6 $"0-%$ 2+%-+9$/%2 +$,'( $+,2+"%(,$)%+1,+%1G0)&): THE CLOSET
') 2,&+a5Rn>45R06b@+,-+'0%-@+",1)%2(,+ #)2) 2,&+' 2'$,(%&@+60,+1,6):
2),21 +,-+#$ ',1)"),2( +%+&,/0)$+#%$%+-%+,M,'0')92+1,+02%+' "#$%+' $:
# $%()*%J+U&K+ '0$$),$ 2+-%&+#$)",$%&+' "#$%&+' $# $%()*%&+6%'0-(%()*%&+
# $+)2)')%()*%+#$ #)%+1,+-%&+,2()1%1,&@+' " +& 2+- &+'%& &+1,-+MQn>@+#%$%+
-%+%1G0)&)')92+1,+",1)'%",2( &J

80,/ +1,+- &+#)- ( &+1,+-%+4!F+?+1,-+9Rn@96@+&,+5%2+',-,A$%1 +' 2*,2) &+

#%$%+ -%+ %1G0)&)')92+ 1,+ ' "#0(%1 $%&@+ L()-,&+ ?+ ($ &+ A),2,&+ #%$%+ -%&+
,"#$,&%&+ &0M,(%&+ %-+ P"A)( + 1,-+ 9Rn@96O+ %&K+ ' " + #%$%+ -%+ %1G0)&)')92+
1,+",1)'%",2( &+,2+- &+#$)2')#%-,&+5 &#)(%-,&+1,-+P"A)( +1,-+ MQn>@+?+
6>>@X40J+[,-+")&" +" 1 @+&,+,&(%A-,'),$ 2+1)*,$& &+' 2*,2) &+,2($,+
02)1%1,&+,M,'0( $%&+1,+02+")&" +&,'( $@+%+6)2+1,+' "#$%$+' 2M02(%",2(,+
?+%#$ *,'5%$+-%&+,' 2 "K%&+1,+,&'%-%J
4 $+&0+#%$(,@+,2+- +G0,+&,+$,6),$,+%+-%&+' "#$%&+' $# $%()*%&+ A-)/%( $)%&@+
,2+,-+%H +EBB`+&,+,")()9+,-+1,'$,( +&0#$," +BD_:EBB`:4!F+?+,-+1,'$,( +
&0#$," +BcI:EBB`:4!F@+# $+- &+'0%-,&+&,+'$,9+,-+4-%2+4)- ( +1,+! "#$%&+
! $# $%()*%&+ =A-)/%( $)%&+ #%$%+ ,-+ %H + EBB_@+ #-%2+ G0,+ ,&(%A-,')9+ - &+
T! ">,3#@(&! (0! 5 !2.&1( % .2 .&+$3&16( &)+*.#&+$3&( 2&.&( *)( &8 .. ( 9( "1 ( *:$%$*#+*( '*( ) 1( .*%".1 1( '*)(
01+&' =!83&8?0%,#!803?#+#!830%0+,#(#!8&3!0)!#?,&3!(0!0%,0!#3,@/?)&!0+!)#!4&+.030+/-#!D+,03+#/-&+#)!
[J&(03+-Z#/-5+! 7! 30,&%! (0! )#! /&+,3#,#/-5+! 86$)-/#! 0+! 0)! *036! #+,0! )&%! 83&/0%&%! (0! -+,0'3#/-5+\=!
&3'#+-Z#(#!8&3!0)!5"#205"1'(0+!OPPT9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

SANDRO HERNNDEZ DIEZ

U&)")&" @+&,+)2)')%$ 2+%-/02 &+#)- ( &+1,+' "#$%&+' $# $%()*%&+6%'0-(%:

()*%&+Q' " +,-+,6,'(0%1 +,2+,-+%H +EBBD+# $+-%+4$,&)1,2')%+1,-+! 2&,M +
1,+F)2)&($ &+a4!Fb+#%$%+-%+%1G0)&)')92+1,+L()-,&+1,+,&'$)( $) @+G0,+%/$0:
#9+%+1),')&\)&+=4[+%1&'$)(%&+%+-%+4!F@+ @+# &(,$) $",2(,@+,-+$,%-)N%1 +
(%"A)\2+,2+1)'5 +%H +# $+,-+ 9Rn@96+#%$%+-%+%1G0)&)')92+1,+*,5K'0- &+
a'%") 2,(%&+DWD+?+DWEb@+,2+- &+G0,+&,+%/$0# +%+"P&+1,+1),N+,"#$,&%&+
1,-+O&(%1 +A%M +&0+P"A)( Q@+#$ ',& &+G0,+60,$ 2+%' "#%H%1 &+# $+,-+
5Rn>45R06+Q5 ?+R>56Q+' " +9$/%2 +%&,& $+,2+&0+1,&%$$ -- @+?+G0,+
&)/2)6)'%$ 2+%5 $$ &+' 2&)1,$%A-,&+#%$%+,-+O&(%1 +2 +& - +%+2)*,-+1,+#$,:
') @+&)2 +(%"A)\2+1,A)1 +%+- &+A,2,6)') &+%1)') 2%-,&+ A(,2)1 &J

E`E

A),2,&+G0,+&,$K%2+ AM,( +1,+-%+' "#$%@+-%&+,2()1%1,&+(\'2)'%&+,2'%$/%1%&+

1,+1,6)2)$+,2+L-()"%+)2&(%2')%+-%&+,&#,')6)'%') 2,&+(\'2)'%&+1,+- &+A),2,&+
?+- &+' ")(\&+,&#,')%-,&+,2'%$/%1 &+1,+- &+#$ ',& &@+%&K+' " +(%"A)\2+-%+
'$,%')92+1,+-%+<2)1%1+1,+! "#$%&+! $# $%()*%&+=A-)/%( $)%&+a455Rb@+
-%+'0%-+&,+,2'%$/9+1,+--,*%$+%+'%A +-%&+' "#$%&+' $# $%()*%&+1,6)2)1%&+
,2+1)'5%+ # $(02)1%1.+L()-,&+1,+,&'$)( $) @+&,/0$ &+*,5)'0-%$,&+a>R@Yb@+
&,$*)') &+ 1,+ (,-,' "02)'%') 2,&+ a(,-,6 2K%+ 6)M%@+ "9*)-+ ,+ )2(,$2,(b@+
' "#0(%1 $%&+a/"+]',)+?+!*)',)+b@+%2()*)$0&+?+,G0)# &+1,+' 2*,$&)92+%+
/%&+2%(0$%-+#%$%+*,5K'0- &@+,('\(,$%J
80,/ +1,-+#-%2+#)- ( +#$,*)&( +#%$%+,-+%H +EBB_@+-%+455R+60,+($%2&6,$)1%+
' " +02)1%1+%1&'$)(%+%-+5Rn>45R06@+#,$ +2 +&,+-,+1 (9+1,+#$,&0#0,&:
( +%-/02 +2)+1,+5,$$%"),2(%&+&06)'),2(,&+G0,+-,+#,$")(),$%2+'0"#-)$+&0&+
602') 2,&@+- +G0,+&)/2)6)'9+G0,+10$%2(,+,-+%H +EBBc+& - +&,+,6,'(0%$%+
02+ L2)' + #$ ',& + #%$%+ -%+ %1G0)&)')92+ 1,+ >R@Y@+ A%M + -%+ " 1%-)1%1+ 1,+
&0A%&(%+)2*,$&%+,-,'($92)'%J+O-- +&,+1,A)9@+AP&)'%",2(,@+%+G0,+&,+1,M9+1,+
-%1 +,-+%# ? +# -K()' +G0,+&,+1) +%+-%+"%(,$)%+,2+- &+1 &+L-()" &+%H &+1,-+
/ A),$2 +%2(,$) $@+#0,&+2 +&,+- +' 2&)1,$9+1,+-%+($%&',21,2')%+1,-+'%& +
a",1)%2(,+1,'$,( +&0#$," +]Ic:EBBC:Od+&,+1,&%'()*9+,-+4-%2+4)- ( +1,+
! "#$%&+! $# $%()*%&+=A-)/%( $)%&bJ

SANDRO HERNNDEZ DIEZ

! 2+-%+,2($%1%+,2+*)/,2')%+1,-+1,'$,( +-,/)&-%()* +]B]c@+%1,"P&+1,+'%":

A)%$&,+-%+1,2 ")2%')92+1,-+e$/%2 +30#,$*)& $+1,+-%&+! 2($%(%') 2,&+1,-+
O&(%1 +aR>56b@+&,+,W'-0?9+1,+-%+2 $"%()*%+%+-%&+' "#$%&+' $# $%()*%&+
A-)/%( $)%&+QG0,+5%2+&)1 +$,/0-%1%&+,2+,-+1,'$,( +-,/)&-%()* +]B]CQ@+
?+&,+,2'%$/9+&0+,M,'0')92+%+-%+!,2($%-+1,+! "#$%&+4LA-)'%&+4,$L+! ":
#$%&@+,2()1%1+G0,@+%+-%+6,'5%@+2 +5%+&)1 +%'()*%1%@+# $+- +G0,+,-+R>56@+",:
1)%2(,+-%+30A+[)$,'')92+1,+! 2*,2) +F%$' +?+! "#$%&+! $# $%()*%&@+
5%+%&0")1 +1)'5%&+602') 2,&J
I I. P R O C E D I M I E N TO D E L A S CO M P R A S CO R P O R AT I VA S
! " +5," &+# 1)1 + A&,$*%$@+-%&+' "#$%&+' $# $%()*%&+&,+1)*)1,2+,2+
6%'0-(%()*%&+?+ A-)/%( $)%&J+O&(%&+L-()"%&+?%+2 +&,+,2'0,2($%2+$,/0-%1%&+
# $+,-+>,/-%",2( +1,+-%+8,?+1,+! 2($%(%') 2,&@+#0,&+&,+($%&-%19+&0+%1:
")2)&($%')92+%+-%+!,2($%-+1,+! "#$%&+4LA-)'%&+4,$L+! "#$%&@+- +G0,+
A-)/%+%+G0,+&,+,6,'(L,2+-%&+' "#$%&+' $# $%()*%&+&,/L2+- +G0,+&,+1)&# 2:
/%+",1)%2(,+02+1,'$,( +&0#$," +Q' 2+,-+* ( +%#$ A%( $) +1,-+! 2&,M +
1,+ F)2)&($ &Q@+ # $+ - + G0,@+ %-+ 2 + 5%A,$&,+ ,")()1 + 1)&# &)')92+ %-/02%+
G0,+-%&+$,/0-,+?@+%-+2 +5%A,$&,+%'()*%1 +4,$L+! "#$%&@+%1 -,',2+# $+,-+
" ",2( +1,+#$ ',1)"),2( +%-/02 _J
3)+A),2+' 2+,&(%+" 1%-)1%1+&0$/,2+%-/02 &+#$ A-,"%&+#%$%+&0+,M,'0')92@+
Q#$ A-,"%&+G0,+5%2+&)1 @+1,+%-/02%+"%2,$%@+02+)"#,1)",2( +#%$%+G0,+
`! U&%! 83&/0(-;-0+,&%! 0%,#$)0/-(&%! /&+! &/#%-5+! (0)! *)#+! *-)&,&! (0)! (0/30,&! %?830;&! PQ`SOPP`S*4J!
(0$03@#+!%03!30,&;#(&%!7!;0W&3#(&%=!#!.-+!(0!)#!0.-/-0+,0!(0,03;-+#/-5+!(0!)&%!$-0+0%!&!%032-/-&%!7!
)#%!0+,-(#(0%!V?0!(0$0+!.&3;#3!8#3,0!(0!?+#!/&;83#!/&38&3#,-2#!&$)-'#,&3-#9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

__

8%&+ ' "#$%&+ ' $# $%()*%&+ 6%'0-(%()*%&+ (),2,2+ ' " + #$)2')#%-,&+ '%$%':
(,$K&()'%&.+a%b+-%+1,"%21%+%/$,/%1%@+aAb+,-+%'( +G0,+$,' /,+-%+1,')&)92+
a' 2*,2) b@+a'b+,-+5,'5 +1,+G0,+&,+($%(%+1,+02+L2)' +#$ ',& +%+'%$/ +1,+
02%+& -%+,2()1%1+?+a1b+,-+%#$ *,'5%"),2( +1,+-%&+,' 2 "K%&+1,+,&'%-%J+
U&)")&" @+1,A,2+$,&#,(%$+,-+&)/0),2(,+#$ ',1)"),2( +/,2,$%-.+
R+ 8%&+,2()1%1,&@+:,'-$)(,)(%,+Q,&+1,')$@+# $+&0+#$ #)%+)2)')%()*%Q@+
&0&'$)A,2+02+' 2*,2) +)2(,$)2&()(0') 2%-+,2+,-+'0%-+&,+1,A,$P+,&:
(%A-,',$@+# $+- +",2 &@+-%&+,2()1%1,&+#%$()')#%2(,&+,2+-%+' "#$%+
' $# $%()*%@+,-+ AM,( +1,+-%+' "#$%+a,&+1,')$@+-%+1,&'$)#')92+1,+- &+
A),2,&+ +&,$*)') &+G0,+&,+#$,(,21,2+%1G0)$)$+",1)%2(,+-%+' "#$%+
' $# $%()*%b@+-%&+$,&# 2&%A)-)1%1,&+1,+-%&+#%$(,&@+?+-%+1,&)/2%')92+
1,+-%+,2()1%1+,2'%$/%1%+1,+-%+' "#$%+' $# $%()*%J
+ 3)+A),2+-%+2 $"%+2 +- +",2') 2%@+- +'),$( +,&+G0,@+#%$%+G0,+-%&+
,2()1%1,&+1,')1%2+#%$()')#%$+,2+02%+' "#$%+' $# $%()*%@+&,+1,:
A,2+1%$+02%+&,$),+1,+%'( &+#$,*) &+G0,+#,$")(%2+1,(,$")2%$+-%+
*)%A)-)1%1+1,+-%+' "#$%@+%&K+' " +02%+/%$%2(K%+1,+G0,+- &+A),:
2,&+ +&,$*)') &+%+%1G0)$)$&,+'0"#-,2+$,%-",2(,+' 2+,-+ AM,()* +?+
/,2,$,2+- &+A,2,6)') &+,&#,$%1 &J+O&( +&0# 2,+02%+' $1)2%')92+
"0?+,&($,'5%+1,+?+1,+"%2,$%+#$,*)%+,2($,+-%&+,2()1%1,&+G0,+*%2+%+
&0&'$)A)$+,-+' 2*,2) +?@+# $+G0\+2 +",2') 2%$- @+(%"A)\2+&0# 2,+
-%+&,-,'')92+1,+02%+1,+,--%&+%+6)2+1,+G0,+&,+,&(%A-,N'%+02+-)1,$%N/ +
G0,@+,2+,&($)'( @+&,+,2'%$/0,+1,+%/$0#%$-%&C+?+1)$)M%+-%+)2)')%()*%+1,+
-%+' "#$%+' $# $%()*%J
+ !%A,+$,&%-(%$+G0,+02 +1,+- &+-)2,%"),2( &+#$)2')#%-,&+G0,+1,A,2+
' 2&)1,$%$&,+ ,2+ ,&(%+ ,(%#%+ ,&+ -%+ )1,2()6)'%')92+ 1,+ - &+ A),2,&+ ?+
R! :)'?+&%!&803#(&30%!20+!)#%!/&;83#%!/&38&3#,-2#%!/&;&!?+!83&/0%&!/&;8)0W&!%-+!V?0!0%,&!%0#!/-03,&9!
:(0;<%=!+&!/?0+,#+!/&+!)#!0>803-0+/-#!+-!)&%!/&+&/-;-0+,&%!+0/0%#3-&%!8#3#!;#+0W#3!?+!83&/0%&!(0!
0%,#!+#,?3#)0Z#9!*&3!%?!8#3,0=!)#!.#),#!(0!8)#+-.-/#/-5+!(0!)#%!0+,-(#(0%!0%!V?-Z<%!0)!83-+/-8#)!0%/&))&!
V?0! (0$0;&%! %&)?/-&+#3! 8#3#! #83&20/L#3! #)! ;<>-;&! 0%,#! ;&(#)-(#(9! C#%,#! /&+! (0,0+03+&%! 0+! )&!
V?0!#!/&;83#%!0%,#,#)0%!%0!30.-030!8#3#!0+,0+(03!V?0!0%,#!.#),#!(0!8)#+-.-/#/-5+!L#!%-'+-.-/#(&!?+#!
-+#(0/?#(#!(0,03;-+#/-5+!(0!)&%!$-0+0%!7!%032-/-&%!V?0!(0$-03&+!%03!/&+%-(03#(&%!0+!)&%!83&/0%&%!
(0!/&;83#%!/&38&3#,-2#%9
a! 4)#3&!0W0;8)&!(0!)#!+0/0%-(#(!(0!?+!)-(03#Z'&!8#3#!0)!M>-,&!(0!)#%!/&;83#%!/&38&3#,-2#%!0%!)#!.?+/-5+!
V?0! 2-0+0! (0%0;80F#+(&! 0)! b&+(&! c#/-&+#)! (0! b-+#+/-#;-0+,&! (0! )#! :/,-2-(#(! ";830%#3-#)! (0)!
"%,#(&! d<"#)<'e=! 0)! /?#)! #'3?8#! #! )#%! 0;830%#%! 0%,#,#)0%! $#W&! %?! 30%80/,-2&! <;$-,&! 7! 0%,#$)0/0!
83&/0(-;-0+,&%! 0%80/@.-/&%! Y! V?0! -+/)?70+! )-+0#;-0+,&%! 8#3#! )#! 83&'3#;#/-5+! 7! 0W0/?/-5+! (0! )#%!
/&;83#%!/&38&3#,-2#%Y!V?0!.#2&30/0+!0)!(0%#33&))&!(0!)#%!/&;83#%9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

E`I
COMPRAS
CORPORATIVAS
ESTATALES:
EL REGALO
GUARDADO EN EL
ARMARIO
STATE CORPORATE
PROCUREMENT:
THE GIFT KEPT IN
THE CLOSET

SANDRO HERNNDEZ DIEZ

&,+6 $(%-,N'%+?+&,+,M,'0(,2+- &+#$ ',& &+%1,'0%1%",2(,cQ@+%-+ ($ +-%1 +

1,+-%+" 2,1%@+(,2," &+G0,@+,2+-%+%'(0%-)1%1@+&,+#,$')A,+02%+' 2&(%2(,+
"%2)6,&(%')92+1,+1,&' 2(,2( +/,2,$%-)N%1 +6$,2(,+%-+/%&( +G0,+,6,'(L%+
,-+O&(%1 +,2+1,(,$")2%1%&+' 2($%(%') 2,&+1,+A),2,&+?+&,$*)') &@+%&K+' " +
02%+'$K()'%+#,$"%2,2(,+%-+&)&(,"%+1,+' 2($%(%') 2,&+# $+-%+1," $%+,2+-%+
,M,'0')92+1,+- &+#$ ',& &+1,+&,-,'')92@+?+(%"A)\2+02%+60,$(,+&,2&%')92+
# $+#%$(,+1,+-%+')01%1%2K%+1,+G0,+,-+O&(%1 +Y' "#$%+'%$ Z+Q6$,2(,+%+
- &+ #$,') &+ 1,+ ",$'%1 + G0,+ #0,1,2+ A(,2,$+ - &+ #$)*%1 &QJ+ O2+ ($%&+
#%-%A$%&@+2 +&,+5%',+,6,'()*%+-%+#$\1)'%+# -K()'%+1,+-%&+$,&($)'') 2,&+#$,:
&0#0,&(%-,&+,2+- &+2)*,-,&+1,+/%&( +1,-+O&(%1 J

E`D

R+

R+

R+

SANDRO HERNNDEZ DIEZ

R+

&,$*)') &+6%'()A-,&+1,+&,$+' 2($%(%1 &+' $# $%()*%",2(,^@+- +'0%-+

2 &+&,H%-%+-%+*)%A)-)1%1+ +2 +1,+02%+' "#$%+' $# $%()*%J
<2%+*,N+&0&'$)( +,-+' 2*,2) @+-%&+,2()1%1,&+#%$()')#%2(,&+&,+,2:
'0,2($%2+ A-)/%1%&+ %+$,")()$+%+-%+,2()1%1+,2'%$/%1%+- &+$,G0,:
$)"),2( &+ ' $$,&# 21),2(,&+ %+ -%+ ' "#$%+ ' $# $%()*%J+ O&(%+ ,2():
1%1+1,A,+' 2& -)1%$- &+?+5 " /,2,)N%$+-%&+'%$%'(,$K&()'%&+1,+- &+
A),2,&+?+&,$*)') &+?+1,"P&+%'( &+#$,#%$%( $) &+2,',&%$) &+#%$%+-%+
%1,'0%1%+,M,'0')92+1,-+#$ ',& +Q(%-,&+' " +,-+,&(01) +1,+# &):
A)-)1%1,&+G0,+ 6$,',+,-+",$'%1 Q@+%+6)2+1,+1,(,$")2%$+2 +& - +,-+
*%- $+$,6,$,2')%-@+&)2 +(%"A)\2+-%&+'%$%'(,$K&()'%&+1,6)2)()*%&+1,+- &+
A),2,&+ +&,$*)') &+?+-%&+' 21)') 2,&+#%$%+&0+' "#$%J+
8%+,2()1%1+,2'%$/%1%+1,A,+,6,'(0%$+- &+%'( &+#$,*) &+2,',&%$) &+
#%$%+-%+' 26 $"%')92+?+%#$ A%')92+1,-+,W#,1),2(,+1,+' 2($%(%:
')92@+%&K+' " +-%+1,&)/2%')92+1,+- &+"),"A$ &+1,-+' ")(\+,&#,')%-+
G0,+(,21$P+%+&0+'%$/ +,-+#$ ',& +1,+&,-,'')92J+U&)")&" @+1,A,+
*,$)6)'%$+G0,+-%&+,2()1%1,&+#%$()')#%2(,&+'0,2(,2+' 2+-%+1)&# 2):
A)-)1%1+#$,&0#0,&(%-+' $$,&# 21),2(,@+?+1,A,+*,-%$+# $+,-+5,'5 +
1,+G0,+1)'5%&+%1G0)&)') 2,&+&,+,2'0,2($,2+#$ /$%"%1%&+,2+- &+
$,&#,'()* &+#-%2,&+%20%-,&+1,+' 2($%(%') 2,&+1,+'%1%+02%+1,+-%&+
,2()1%1,&+#%$()')#%2(,&J+
[,2($ +1,+&0+602')92+$,6,$)1%+%+-%+1,&)/2%')92+1,-+' ")(\+,&#,')%-@+
-%+,2()1%1+,2'%$/%1%+1,A,+(%"A)\2+%#$ A%$+-%&+A%&,&+1,-+#$ ',& J
! 2+$,-%')92+%-+' ")(\+,&#,')%-@+&0+' 26 $"%')92+?+%'(0%')92+1,:
A,$P+$,&#,(%$+- &+'$)(,$) &+1,+,&#,')%-)1%1+?+#$)2')#) &+,&(%A-,')1 &+
# $+,-+$,/-%",2( ]B@+# $+- +G0,+1,A,+,-%A $%$+-%&+A%&,&+' 26 $",+
%-+' 2(,2)1 +1,-+,W#,1),2(,+1,+' 2($%(%')92J+8%&+A%&,&+1,A,2+1)&:
()2/0)$+'-%$%",2(,+,-+$,G0,$)"),2( +1,+'%1%+,2()1%1+#%$()')#%2(,+
1,-+' 2*,2) +Q(%2( +,2+- +$,6,$)1 +%+'%2()1%1,&@+%+- &+-0/%$,&+1,+
,2($,/%@+%+-%+ # $(02)1%1+1,+-%+,2($,/%@+,('\(,$%Q@+1,A)1 +%+G0,+
-%+&0&'$)#')92+1,-+' 2($%( +&,+,6,'(0%$P+,2($,+,-+#$ *,,1 $+/%2%:
1 $+?+'%1%+02%+1,+-%&+,2()1%1,&+#%$()')#%2(,&@+?@+%&)")&" @+# $G0,+
& 2+,&(%&+-%&+,2'%$/%1%&+1,+*,-%$+Q1,+"%2,$%+)21,#,21),2(,Q+
# $+-%+%1,'0%1%+,M,'0')92+1,-+' 2($%( J
U-+$,&#,'( @+' $$,&# 21,+#$,')&%$+G0,@+02%+*,N+' 2&,2()1%+-%+A0,:
2%+#$ @+,-+' ")(\+,&#,')%-+1,A,+,-,*%$+,-+,W#,1),2(,+%-+()(0-%$+1,+
-%+,2()1%1+,2'%$/%1%+1,+-%+' "#$%+' $# $%()*%+#%$%+G0,+,&(,+&,+
- +' "02)G0,+%+-%&+,2()1%1,&+#%$()')#%2(,&+' 2+,-+ AM,()* +1,+G0,+
,&(%&+#0,1%2+&0&'$)A)$+- &+' 2($%( &+' $$,&# 21),2(,&J

f! "+!#$%&#'6(;$#*&!$*#+ 1(2&.&()&(2. <.&!&%$/#(9(*=*%"%$/#('*()&1(% !2.&1(% .2 .&+$3&19!"+!0)!,0>,&!

%0!0%,#$)0/0!?+#!%03-0!(0!)-+0#;-0+,&%!#!,0+03!0+!/?0+,#!8#3#!0.0/,&%!(0!)#!-(0+,-.-/#/-5+!(0!)&%!$-0+0%!
7!%032-/-&%!0+!)#%!/&;83#%!/&38&3#,-2#%=!#%@!/&;&!8#3#!)#!(0,03;-+#/-5+!(0!)&%!30V?03-;-0+,&%=!8#3#!
)#!%?%/3-8/-5+!(0)!/&+20+-&!-+,03-+%,-,?/-&+#)!7!8#3#!)#!0)#$&3#/-5+!(0)!0%,?(-&!(0!)#%!8&%-$-)-(#(0%!V?0!
&.30/0!0)!;03/#(&9
HP!g&(#! 30.030+/-#! #)! 30')#;0+,&! 803,0+0/0! #)! B0')#;0+,&! (0! )#! U07! (0! 4&+,3#,#/-&+0%! (0)! "%,#(&=!
#83&$#(&!;0(-#+,0!(0/30,&!%?830;&!HaQSOPPaS"b9!

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

__
R+ =($ +,-,",2( +%+' 2&)1,$%$+,2+,&(,+()# +1,+#$ ',& &+,&+-%+# &):
A)-)1%1+1,+6 $"0-%$+)"#0/2%') 2,&+,2+,-+#$ ',& J+U-+,6,'( @+- &+
$,'0$& &+1,+%#,-%')92+G0,+#01),$%2+#$,&,2(%$+- &+#%$()')#%2(,&+,2+
,-+#$ ',& +&,$P2+$,&0,-( &+# $+,-+()(0-%$+1,+-%+,2()1%1+& - +'0%21 +
-,+' $$,&# 21%J+O&( +&,+$,6),$,+%+- &+'%& &+,2+G0,+,-+" 2( +1,-+
*%- $+$,6,$,2')%-+&,%+",2 $+%+_BB+<V;J+O2+- &+1,"P&+'%& &@+&,$P+,-+
;$)A02%-+1,+! 2($%(%') 2,&+,-+G0,+$,&0,-*%+-%+' 2($ *,$&)%J
R+ d)2%-",2(,@+-%&+,2()1%1,&+#%$()')#%2(,&+&,+,2'0,2($%2+ A-)/%1%&+
%+' 2($%(%$+1)$,'(%+?+,W'-0&)*%",2(,+Q,2+' 2M02( +' 2+- &+#$ :
*,,1 $,&+&,-,'') 2%1 &Q+- &+A),2,&+?f +&,$*)') &+'0? +$,G0,$):
"),2( +5%?%+&)1 +"%(,$)%+1,-+#$ ',& +1,+' "#$%+' $# $%()*%J+[,-+
")&" +" 1 @+1,A,2+&0&'$)A)$+( 1 &+- &+1 '0",2( &+G0,+$,&0-(,2+
2,',&%$) &+#%$%+-%+6 $"%-)N%')92+1,-+' 2($%( +Q +- &+' 2($%( &Q+
?+G0,+&,+1,$)*,2+1,-+#$ ',& +Q @+20,*%",2(,@+- &+#$ ',& &Q+1,+
&,-,'')92@+?+,W)/)$+%+- &+#$ *,,1 $,&+%1M01)'%1 &+- &+")&" &+$,:
G0)&)( &+G0,+&,+,W)/,2+,2+02+#$ ',& +($%1)') 2%-+#%$%+-%+6)$"%+1,-+
' 2($%( J+O2($,+,-- &+&,+,2'0,2($%+-%+/%$%2(K%+1,+6),-+'0"#-)"),2:
( @+-%+'0%-+1,A,$P+1,(,$")2%$&,+,2+602')92+%-+" 2( +1,-+' 2($%( +
%+&0&'$)A)$&,+' 2+'%1%+,2()1%1+#%$()')#%2(,J+O2+,--%@+%1,"P&@+&,+
"%2(,21$P+-%+ A-)/%')92+1,+#%/%$+-%+' 2($%#$,&(%')92+%' $1%1%+
%-+#$ *,,1 $+ +%+- &+#$ *,,1 $,&+&,-,'') 2%1 &J

E``
COMPRAS
CORPORATIVAS
ESTATALES:
EL REGALO
GUARDADO EN EL
ARMARIO
STATE CORPORATE
PROCUREMENT:
THE GIFT KEPT IN
THE CLOSET

I I I . BENEFICIOS DE LAS COMPRAS CORPORATIVAS 1 1

[,+"%2,$%+/,2,$%-@+# 1," &+&,H%-%$+G0,+-%&+' "#$%&+' $# $%()*%&+ 6$,:

',2+-%&+&)/0),2(,&+*,2(%M%&.
R+ g &+ #,$")(,2+ A(,2,$+ ",2 $,&+ #$,') &+ ,2+ - &+ A),2,&+ +
&,$*)') &+ G0,+ &,+ 1,&,%2+ %1G0)$)$+ + ' 2($%(%$@+ #0,&+ Q1)$,'(%+ +
)21)$,'(%",2(,Q+-%+1,"%21%+%/$,/%1%+#,$")(,+(,2,$+02%+",M $+
# &)')92+1,+2,/ ')%')92+6$,2(,+%+- &+#$ *,,1 $,&J+O2+-%+",1)1%+
HH!")!830%0+,0!#3,@/?)&!/&+%,-,?70!?+#!#/,?#)-Z#/-5+!(0)!#3,@/?)&![4&;83#%!/&38&3#,-2#%N!#),03+#,-2#!8#3#!
0)!#L&33&!7!?%&!0.-/-0+,0!(0!)&%!30/?3%&%!(0)!"%,#(&\=!8?$)-/#(&!8&3!0)!;-%;&!#?,&3!0+!5 !"#$%&#' 4(
7 )*+,#( -$.+"&)( '*( 5 #+.&+&%$/#( 01+&+&)! 0+! OPPT! 7! 0+! ! )#! 8<'-+#! ^0$! (0)! 0+,&+/0%! 5"#205"1'9!
:%-;-%;&=! #V?0)! ! ,0>,&! ,?2&! /&;&! $#%0! )#! 83&8?0%,#! 803?#+#! [4&;83#%! /&38&3#,-2#%N! #),03+#,-2#!
8#3#!0)!#L&33&!7!?%&!0.-/-0+,0!(0!)&%!30/?3%&%!(0)!"%,#(&\=!830%0+,#(#!8&3!0)!#?,&3!(0!0%,0!#3,@/?)&!
0+!)#!4&+.030+/-#!D+,03+#/-&+#)![J&(03+-Z#/-5+!7!30,&%!(0!)#!/&+,3#,#/-5+!86$)-/#!0+!0)!*036!#+,0!)&%!
83&/0%&%!(0!-+,0'3#/-5+\=!&3'#+-Z#(#!8&3!0)!5"#205"1'!0+!OPPT9

Derecho PUCP, N 66, 2011 / ISSN 0251-3420

SANDRO HERNNDEZ DIEZ

8%&+' "#$%&+' $# $%()*%&+6%'0-(%()*%&+?+-%&+' "#$%&+' $# $%()*%&+ A-):

/%( $)%&+ &,+ 1)6,$,2')%2+ &0&(%2')%-",2(,+ ,2+ ,-+ 5,'5 + 1,+ G0,@+ "),2($%&+
#%$%+,M,'0(%$+-%&+#$)",$%&+A%&(%$P+G0,+-%&+1)*,$&%&+,2()1%1,&+&0&'$)A%2+
02+%'0,$1 +)2(,$)2&()(0') 2%-+* -02(%$) +#%$%+-%+%1G0)&)')92+1,+A),2,&+
+&,$*)') &+' "02,&+%+,--%&@+#%$%+-%&+&,/021%&+&,+$,G0),$,+1,+02+1,'$,( +
&0#$," +G0,+1,(,$")2,+- &+A),2,&+G0,+&,$P2+"%(,$)%+1,+-%+' "#$%@+%&K+
' " +-%&+,2()1%1,&+G0,+,&(%$P2+ A-)/%1%&+%+#%$()')#%$+,2+1)'5 +#$ ',& +?+
,-+9$/%2 +G0,+&,+,2'%$/%$P+1,-+#$ ',& +1,+&,-,'')92J

E`_
+

R+

R+
R+

SANDRO HERNNDEZ DIEZ

R+

G0,+&,+%1G0),$,+# $+/$%21,&+* -L",2,&@+&,+#0,1,+,W)/)$+",M $,&+

' 21)') 2,&+#%$%+- &+#$ 10'( &+G0,+&,+$,G0),$,2+?+ A(,2,$+",M $,&+
#$,') &+#%$%+( 1%&+-%&+,2()1%1,&J+O2($,+-%&+",M $,&+' 21)') 2,&+
# 1," &+&,H%-%$+-%+,2($,/%+%+1,&()2 @+- &+&,$*)') &+#$,*,2()* &+?+
' $$,'()* &@+-%&+",M $%&+,2+- &+#$ 10'( &@+,2($,+ ($ &J+; 1 &+,-- &@+
,6,'()*%",2(,@+&,+- /$%$ 2+%+#%$()$+1,+-%&+' "#$%&+' $# $%()*%&+
,6,'(0%1%&@+ ?+ 1,+ ($%+ "%2,$%+ 50A),$%2+ &)1 + )"# &)A-,&+ 1,+
' 2&,/0)$J
O2+,6,'( @+,2+-%&+' "#$%&+A%M +- &+#$ ',& &+' "02,&+&,+%#$,')%+
G0,+-%&+1)*,$&%&+,2()1%1,&+%1G0),$,2+- &+")&" &+A),2,&+%+1)&()2( &+
#$,') &+?+,2+1)6,$,2(,&+' 21)') 2,&J+! 2+-%&+' "#$%&+' $# $%()*%&+
&,+#$,(,21,+ A(,2,$+#$,') &+*,2(%M & &+#%$%+( 1%&+-%&+,2()1%1,&@+
%&K+' " +A,2,6)') &+%1)') 2%-,&+G0,@+1,+ ($ +" 1 @+%-/02%&+,2:
()1%1,&+' 2+$,G0,$)"),2( &+#,G0,H &+2 +(,21$K%2+'%#%')1%1+1,+
,W)/)$+%+&0&+#$ *,,1 $,&J
4,$")(,2+02%+%1,'0%1%+$%') 2%-)N%')92+1,+- &+$,'0$& &@+?%+G0,+
1)&")20?,2+-%+'%2()1%1+1,+#$ ',& &+1,+&,-,'')92+%+,M,'0(%$+?@+# $+
,21,@+- &+' &( &+1,+($%2&%'')92@+- +'0%-+$,1021%$P+,2+-%+/,&()92+1,+
' "#$%+1,+-%&+,2()1%1,&+#%$()')#%2(,&@+G0),2,&+# 1$P2+,"#-,%$+
&0&+$,'0$& &+50"%2 &+1,+",M $+"%2,$%J
d ",2(%2+-%+02)6 $")1%1+,2+- &+A),2,&+?+&,$*)') &+G0,+' 2($%(%+,-+
O&(%1 @+- +'0%-+*%+%+#,$")()$@+%+&0+*,N@+G0,+,&(,+A$)21,+%+- &+%1"):
2)&($%1 &+&,$*)') &+"P&+5 " /\2, &J
d%')-)(%2+-%+&0#,$*)&)92+1,+- &+#$ ',& &@+- +G0,+5%',+G0,+- &+9$:
/%2 &+ 1,+ ' 2($ -+ #0,1%2+ ,M,$',$+ 1,+ ",M $+ "%2,$%+ &0+ -%A $+ 1,+
6)&'%-)N%')92+?+$,10N'%2+%-+"K2)" +-%+# &)A)-)1%1+1,+02+"%2,M +
)2,6)'),2(,+1,+$,'0$& &J
d)2%-",2(,@+&,+-,+1%+02+"%? $+*%- $+%/$,/%1 +%-+1)2,$ +1,-+O&(%:
1 @+#0,&( +G0,+&,+# 1$P+%1G0)$)$@+# $+,-+")&" +#$,') @+02%+"%? $+
'%2()1%1+1,+A),2,&+,2+",M $,&+' 21)') 2,&+#%$%+-%+,2()1%1J+g +
& - +,&(P+1,+# $+",1) +,-+' &( +1)$,'( +1,+- &+A),2,&@+&)2 +,-+' &( +
1,+($%2&%'')92J

O-+$,( +"P&+)"# $(%2(,+1,+,&(%+#$ #0,&(%+,&+- /$%$+-%+/,&()92+1,-+'%":

A) J+O&+1,')$@+(%2( +-%&+,2()1%1,&@+- &+602') 2%$) &+- /K&()' &@+' " @+,2+
/,2,$%-@+- &+ #,$%1 $,&+1,-+&)&(,"%+1,A," &+,2(,21,$+G0,@+",1)%2(,+-%&+
' "#$%&+' $# $%()*%&@+,&(%" &+' #,$%21 +' 2+,-+ AM,()* +1,+- /$%$+02%+
#()")N%')92+,2+-%&+' "#$%&+1,-+O&(%1 @+%-+")&" +(),"# +G0,+-,+ ( $/%:
" &+02+*%- $+%/$,/%1 +%+20,&($ &+$,'0$& &@+%+6)2+1,+' "#$%$+02%+"%? $+
'%2()1%1+1,+A),2,&+,2+",M $,&+' 21)') 2,&+G0,+- &+G0,+&,+ A(,21$K%2+&)+
-%&+,2()1%1,&+&)/0),$%2+' 2($%(%21 +)21)*)10%-",2(,J

Derecho PUCP, N 66, 2011 / ISSN 0251-3420