1 IMPLEMENTACION DE UN SISTEMA DE COSTOS POR

,03/(0(17$&,21'(816,67(0$'(&26726325Ï5'(1(6
'(352'8&&,21
$'5,$1$$552<$9(0$5,1
-8$1*8,//(502%85,7,&$9(/(=
7UDEDMR'H*UDGR
7LWR'XDUWH
'RFHQWH)DFXOWDGGH,QJHQLHUtD,QGXVWULDO
81,9(56,'$'7(1&2/2*,&$'(3(5(,5$
)$&8/7$''(,1*(1,(5,$,1'8675,$/
3(5(,5$
1
2
7$%/$'(&217(1,'2
SiJ
,1752'8&&,21 0$5&2*(1(5$/<0(72'2/2*,&2 ,'(17,),&$&,21
1RPEUHGHOSUR\HFWR
'HVFULSFLyQ -867,),&$&,21
)2508/$&,21'(/352%/(0$
)RUPXODFLyQ &DXVDV
0$5&2&21&(378$/
2%-(7,926
$17(&('(17(6
/,0,7$&,21(6
&RQVHFXHQFLDV
0$5&27(25,&2
0$5&27(25,&2
3
7HUPLQRORJtDGHODLQYHVWLJDFLyQ
7HUPLQRORJtDGHODHPSUHVD
',$*1267,&2,17(512
ÈUHDVGHODHPSUHVD
ÈUHDFRQWDEOH\DGPLQLVWUDWLYD
ÈUHDGH3URGXFFLyQ
ÈUHDGH'LVHxR
ÈUHDGH,PSUHVLyQ
0$5&20(72'2/2*,&2
',6(f2'(/,1)250(),1$/
',$*1267,&2
',$*1267,&2(;7(512
ÈUHDGH(QFXDGHUQDFLyQ
ÈUHDGHDFDEDGRV\HPSDTXH
352'8&726 (678',2'(7,(0326
ÈUHDGH,PSUHVLyQ *72
+DPDGD
3LQ]D
ÈUHDGH(QFXDGHUQDFLyQ (678',2
4
6(*8,0,(172'((67$1'$5(6
&26726'(352'8&&,21
9RODQWHV
3URGXFFLyQYRODQWHV
3URGXFFLyQYRODQWHV
3URGXFFLyQYRODQWHV
7DUMHWDVGH3UHVHQWDFLyQ 3URGXFFLyQWDUMHWDV
3URGXFFLyQWDUMHWDV
3URGXFFLyQWDUMHWDV
3URGXFFLyQDILFKHV
3URGXFFLyQDILFKHV
3URGXFFLyQDILFKHV
3URGXFFLyQSOHJDEOHVWDPDxRFDUWD 3URGXFFLyQSOHJDEOHVWDPDxRRILFLR 3URGXFFLyQSOHJDEOHVWDPDxRFDUWD 3URGXFFLyQSOHJDEOHVWDPDxRRILFLR $ILFKHV
3OHJDEOHV
)DFWXUDV\UHFLERVGHFDMD
3URGXFFLyQWDORQDULRV
3URGXFFLyQWDORQDULRV
3URGXFFLyQWDORQDULRV
35238(67$
5
35238(67$*(1(5$/
0DWHULDOHV
0DWHULDOHV'LUHFWRV
3DSHO
3ODQFKDV1HJDWLYRV&RORU.H\
7LQWDV
0DQRGHREUDLQGLUHFWD &RVWRV,QGLUHFWRVGHIDEULFDFLyQ
3/$1($&,21'(/$,03/(0(17$&,21 )DVHV 3UHSDUDFLyQSDUDODLPSOHPHQWDFLyQGHOVLVWHPD ,PSOHPHQWDFLyQ 6HJXLPLHQWR
0DWHULDOHVLQGLUHFWRV
0DQRGH2EUD
0DQRGHREUDGLUHFWD
,QGXFFLyQDLQWHJUDQWHVGHODHPSUHVD
2WURVHVWXGLRVFRPSOHPHQWDULRV
&URQRJUDPD (9$/8$&,21),1$1&,(5$'(/$,03/(0(17$&,21
'(/6,67(0$'(&26726325Ï5'(1(6'(352'8&&,21
35(6838(672'(/$,03/(0(17$&,21
3UHFLRVGHOSUR\HFWR
,QYHUVLRQHV 6
,QYHUVLRQHV)LMDV
,QYHUVLRQHVGLIHULGDV
3UHVXSXHVWRGHLQYHUVLRQHV
)OXMRQHWRGHLQYHUVLRQHV
&RVWRV
(9$/8&$&,21),1$1&,(5$'(/$,03/(0(17$&,21
)OXMRGHRSHUDFLRQHV
)OXMRQHWRGHFDMD ,QJUHVRV
3UHVXSXHVWRGHLQJUHVRV\FRVWRV
(9$/8$&,21),1$1&(5$'(/$(035(6$6,1
,03/(0(17$&,21
3UHVXSXHVWRV
&RVWRV
,QJUHVRV )OXMRQHWRRSHUDFLRQDO $QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH9HQWDV
9HQWDV
$1$/,6,6'(6(1&,%,/,'$'
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
)OXMRQHWRGHFDMD
$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH&RVWRV
9HQWDV
&RVWRVGHRSHUDFLyQ
7
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
)OXMRQHWRGHFDMD
$QiOLVLVGHVHQVLELOLGDGFRQDXPHQWRHQ&RVWRV\9HQWDV 9HQWDV
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
)OXMRQHWRGHFDMD
&RVWRVGHRSHUDFLyQ
5(&20(1'$&,21(6
&21&/86,21(6
%,/%,2*5$),$
$1(;26
8
/,67$'(7$%/$6
SiJ
7DEOD0DTXLQDULD
7DEOD0DWUL]'2)$
7DEOD$FWLYRV)LMRVGHODHPSUHVD 7DEOD7RPDGHGDWRVGHODVDFWLYLGDGHV
7DEOD7LHPSRVGHLPSUHVLyQ
7DEOD)RUPDWRGHWRPDGHWLHPSRViUHDHQFXDGHUQDFLyQ
7DEOD&yGLJRGHRSHUDFLRQHV
7DEOD&RVWRVGHSURGXFFLyQYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQYRODQWHV
7DEOD&RVWRV3URGXFFLyQ9RODQWHV 7DEOD&RVWRVGHSURGXFFLyQWDUMHWDV
7DEOD&RVWRVGHSURGXFFLyQWDUMHWDV
7DEOD&RVWRVGHSURGXFFLyQWDUMHWDV
7DEOD&RVWRVGHSURGXFFLyQ7DUMHWDV&RPHUFLDOHV\GH
3UHVHQWDFLyQ
7DEOD&RVWRVGHSURGXFFLyQDILFKHV
7DEOD&RVWRVGHSURGXFFLyQDILFKHV
7DEOD&RVWRVGHSURGXFFLyQDILFKHV
7DEOD&RVWRVGHSURGXFFLyQGHORV$ILFKHV
7DEOD&RVWRVGHSURGXFFLyQSOHJDEOHVWDPDxRRILFLR 7DEOD&RVWRVGHSURGXFFLyQSOHJDEOHVWDPDxRFDUWD
7DEOD&RVWRVGHSURGXFFLyQSOHJDEOHVWDPDxRRILFLR 7DEOD&RVWRVGHSURGXFFLyQGH3OHJDEOHV
7DEOD&RVWRVGHSURGXFFLyQWDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQSOHJDEOHVWDPDxRFDUWD
9
7DEOD&RVWRVGHSURGXFFLyQWDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQWDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ7DORQDULRV 7DEOD5HFXUVRVKXPDQRVGHODHPSUHVD 7DEOD6DODULRV0DQRGH2EUD'LUHFWD
7DEOD&URQRJUDPDGHDFWLYLGDGHVSDUWH
7DEOD&URQRJUDPDGHDFWLYLGDGHVSDUWH
7DEOD'HSUHFLDFLyQGHODVLQYHUVLRQHVILMDVLPSOHPHQWDFLyQ 7DEOD)OXMRQHWRGHLQYHUVLRQHVLPSOHPHQWDFLyQ
7DEOD&RVWRVGHRSHUDFLyQLPSOHPHQWDFLyQ
7DEOD3UHVXSXHVWRGHLQYHUVLRQHV LPSOHPHQWDFLyQ
7DEOD3UHVXSXHVWRGH9HQWDVPLOORQHVGHSHVRVLPSOHPHQWDFLyQ
7DEOD3UHSXHVWRGHLQJUHVRV\FRVWRVLPSOHPHQWDFLyQ
7DEOD)OXMRQHWRGH2SHUDFLRQHVLPSOHPHQWDFLyQ
7DEOD)OXMRQHWRGHFDMDLPSOHPHQWDFLyQ
7DEOD&RVWRVGH2SHUDFLyQ VLQLPSOHPHQWDFLyQ
7DEOD)OXMRQHWRGHFDMDVLQLPSOHPHQWDFLyQ
7DEOD)OXMRQHWRRSHUDFLRQDOVLQLPSOHPHQWDFLyQ
7DEOD8WLOLGDGHVFRPSDUDGDVVLQLPSOHPHQWDFLyQ
7DEOD9HQWDV±$QiOLVLVVHQVLELOLGDGDXPHQWRYHQWDV 7DEOD&RVWRVGHRSHUDFLyQ±$QiOLVLVVHQVLELOLGDGDXPHQWRYHQWDV 7DEOD)OXMRQHWRGHRSHUDFLRQHV±$QiOLVLVVHQVLELOLGDGDXPHQWR
YHQWDV
7DEOD)OXMRQHWRGHFDMD±$QiOLVLVVHQVLELOLGDGDXPHQWRYHQWDV
7DEOD&RVWRVGHRSHUDFLyQ±$QiOLVLVVHQVLELOLGDGDXPHQWRFRVWRV 7DEOD)OXMRQHWRRSHUDFLRQDO±$QiOLVLVVHQVLELOLGDGDXPHQWR
FRVWRV
7DEOD)OXMRQHWRGHFDMD±$QiOLVLVVHQVLELOLGDGDXPHQWRFRVWRV
7DEOD)OXMRQHWRRSHUDFLRQDO$QiOLVLVVHQVLELOLGDGDXPHQWRHQ
FRVWRV\YHQWDV
7DEOD)OXMRQHWRGHFDMD$QiOLVLVVHQVLELOLGDGDXPHQWRHQ
10
FRVWRV\YHQWDV
7DEOD(PSOHDGRVGHODHPSUHVD
7DEOD3DSHOHV 7DEOD)RUPDWR7LQWDV
7DEOD(VWDGRGH3HUGLGDV\*DQDQFLDVGHODHPSUHVD 7DEOD(VSHFLILFDFLRQHVGHOD%DODQ]D
7DEOD1RPLQD$xR 7DEOD1RPLQDDxR 7DEOD1RPLQDDxR 7DEOD%DODQFH*HQHUDOGHOD(PSUHVD
7DEOD1RPLQDSUHVXSXHVWDGDHQODLPSOHPHQWDFLyQGHO
6LVWHPDGHFRVWRV 11
/,67$'(),*85$6
SiJ
)LJXUD(OHPHQWRVGHOFRVWRGHXQSURGXFWR
)LJXUD2UJDQLJUDPDGHODHPSUHVD )LJXUD'LVWULEXFLyQGHSODQWDGHODHPSUHVD
)LJXUD3URFHVRGHODHPSUHVD
)LJXUD'LDJUDPDGH3URFHVR 3URGXFWLYR )LJXUDÈUHDGH3URGXFFLyQ
)LJXUD'LDJUDPDGHRSHUDFLRQHVGHOSURFHVRSURGXFWLYR
)LJXUD2UGHQGHSURGXFFLyQDQWLJXD
)LJXUD'LDJUDPDGH3URFHVRGHOÈUHDGHGLVHxR )LJXUD'LDJUDPDGH3URFHVRVGHOÈUHDGHLPSUHVLyQ )LJXUD'LDJUDPDGH3URFHVRGH(QFXDGHUQDFLyQ
)LJXUD'LDJUDPDGHRSHUDFLRQHV)XQFLRQDPLHQWRFRQWDEOH )LJXUD'LDJUDPDGHRSHUDFLRQHV)XQFLRQDPLHQWRFRPHUFLDO )LJXUD'LDJUDPDGHRSHUDFLRQHV3XEOLFLGDGR
)LJXUDPRYLPLHQWRVHQHOiUHDGHHQFXDGHUQDFLyQ )LJXUDPRYLPLHQWRVHQHOiUHDGHHQFXDGHUQDFLyQ )LJXUDPRYLPLHQWRVHQHOiUHDGHHQFXDGHUQDFLyQ )LJXUD)RUPDWRGHSURGXFFLyQLPSOHPHQWDGR )LJXUD&RQWUROGHODSURGXFFLyQ
)LJXUD'LVHxRHQSROLFURPtD
)LJXUD'LVHxRHQDPDULOOR )LJXUD'LVHxRHQ&LDQ
)LJXUD'LVHxRHQPDJHQWD )LJXUD'LVHxRHQQHJUR
)LJXUD7UDEDMRLPSUHVR\DFRQGRVWLQWDV&LDQ\PDJHQWD )LJXUD7UDEDMRLPSUHVRFRQWUHVWLQWDV&LDQPDJHQWD\DPDULOOR )LJXUD0RQWDMHGH9RODQWHV
12
)LJXUD0RQWDMHGH7DUMHWDV&RPHUFLDOHV )LJXUD0RQWDMHGH(WLTXHWDV
)LJXUD0RQWDMHGHGHWUDEDMRVGLVWLQWRV )LJXUD)DFWXUD )LJXUD5HFLERGH&DMD
)LJXUD&RPSUREDQWHGHHJUHVR
)LJXUD2UGHQGH3HGLGR
)LJXUD+RMDPHPEUHWHDGD )LJXUD6REUH )LJXUD7DUMHWD&RPHUFLDO
)LJXUD7DUMHWD&RPHUFLDO
)LJXUD7DUMHWD&RPHUFLDO
)LJXUD7DUMHWD&RPHUFLDO
)LJXUD7DUMHWD&RPHUFLDO
)LJXUD3OHJDEOHEDUQL]DGR )LJXUD$ILFKH )LJXUD9RODQWH
)LJXUD3OHJDEOH
)LJXUD9RODQWH
)LJXUD(WLTXHWD
)LJXUD)RUPDWRFRQWUROGHFRVWRV )LJXUD0DTXLQD*72 )LJXUD0DTXLQD+DPDGD
)LJXUD0DTXLQD3LQ]D
)LJXUD'LDJUDPDGHRSHUDFLRQHVWDORQDULRVSRUWULSOLFDGR
)LJXUD'LDJUDPDGHRSHUDFLRQHVDILFKHVHQSROLFURPtD
)LJXUD'LDJUDPDGHRSHUDFLRQHV WDORQDULRVHQSROLFURPtD )LJXUD'LDJUDPDGHRSHUDFLRQHVKRMDVPHPEUHWHDGDV
)LJXUD&RQWUROGHSURGXFFLyQ
)LJXUD,PSXHVWRVVREUHODUHQWD )LJXUD%DODQ]DGLJLWDO2KDXV
13
$1(;26
SiJ
$
(PSOHDGRVGHODHPSUHVD %
&RORU.H\VHSDUDFLyQGHFRORUHV
&
0RQWDMHV
' 3RUWDIROLRGHSURGXFWRV
(
7LSRVGHSDSHOHV
)
)RUPDWRSDUDFDOFXORGHXWLOL]DFLyQGHWLQWDV * )RUPDWRGHFRQWUROGHFRVWRV
+ 0DTXLQDULDGHODHPSUHVD ,
%DODQFH*HQHUDO
-
(VWDGRGHUHVXOWDGRV
.
'LDJUDPDGHRSHUDFLRQHVGHGLIHUHQWHVSURGXFWRV
/
)RUPDWRGH&RQWUROGH3URGXFFLyQ
0 7DEODGHLPSXHVWRVREUHODUHQWDDxRJUDYDEOH
1 &RWL]DFLyQEDODQ]DGLJLWDO 2 &RWL]DFLyQ7DEOHURLQGLFDGRUGHSURGXFFLyQ
3
14
1RPLQD3UHVXSXHVWDGD
5(680(1
/D OLWRJUDItD %ROtYDU HV XQD HPSUHVDOLWRJUiILFDGHGLFDGDDSURGXFLUSDSHOHUtD
SXEOLFLGDG SURSDJDQGD \ FXDOTXLHU WLSR GH WUDEDMR LPSUHVR PHGLDQWH XQ
SURFHVROLWRJUiILFR3RUWDOUD]yQGHQWURGHODHPSUHVDVHKL]RLQGLVSHQVDEOH
FRQWDUFRQXQVLVWHPDGHFRVWRVH[DFWRTXHOHSHUPLWLHUDFRQRFHUGHPDQHUD
FHUWHUDORVFRVWRVGHSURGXFLUXQGHWHUPLQDGRSURGXFWR
3DUWLHQGRGHOGLDJQRVWLFRLQLFLDOTXHVHOHUHDOL]yDODHPSUHVDVHLGHQWLILFDURQ
XQDV YDULDEOHV GH LQYHVWLJDFLyQ \ DQiOLVLV FRPR IXHURQ HVWXGLR GH ODV
DFWLYLGDGHV \ RSHUDFLRQHV GHQWUR GHO SURFHVRSURGXFWLYRPpWRGRV\WLHPSRV
SURFHVRV\WLHPSRVHVWiQGDUHVGHSURGXFFLyQ
&RQ ORV HVWXGLRV UHDOL]DGRV HQ ODV GLIHUHQWHV iUHDV GH OD HPSUHVD VH
HVWDEOHFLHURQORVFRVWRVHVWiQGDUHVGHSURGXFFLyQSDUDORVSURGXFWRVTXHFRQ
PD\RUIUHFXHQFLDVHUHDOL]DQGHQWURGHODHPSUHVD\VHGHMyHVWDEOHFLGDXQD
IRUPXODSDUDTXHHQXQPRPHQWRGDGRVHSXHGDGHWHUPLQDUHOFRVWRHVWiQGDU
GHXQSURGXFWRTXHQRVHHQFXHQWUHDQDOL]DGRGHQWURGHOHVWXGLR
/D LQYHVWLJDFLyQ GHMR SODQWHDGDV ODV IDVHV SUHVXSXHVWRV DGTXLVLFLyQ GH
DFWLYRV ILMRV \ UHQWDELOLGDG TXH WUDHUtD SDUD OD HPSUHVD OD LPSOHPHQWDFLyQ GH
XQ VLVWHPD GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ TXH QR VROR WUDH SDUD OD
HPSUHVD RUJDQL]DFLyQ HILFLHQFLD \ HILFDFLD VLQR SULQFLSDOPHQWH HO
FRQRFLPLHQWR UHDO GH VXV FRVWRV \ SRU OR WDQWR SRGHU EULQGDUOH D VXV FOLHQWHV
XQSUHFLRFRPSHWLWLYR\KRQHVWR
,JXDOPHQWH VH UHDOL]y XQD HYDOXDFLyQ ILQDQFLHUD GH ORV SUHVXSXHVWRV GH OD
LPSOHPHQWDFLyQ OD FXDO DUURMR XQD 7DVD ,QWHUQD GH 5HWRUQR 7,5 \ DO
PLVPRWLHPSRVHHYDOXyFXDOHVVHULDQODVXWLOLGDGHVGHOD/LWRJUDItD%ROtYDUVLQ
LPSOHPHQWDUHOHVWXGLRDGHPiVGHTXHVHKLFLHURQDQiOLVLVGHVHQVLELOLGDGHQ
15
GRQGHVHSUHVHQWDURQYDULRVSDQRUDPDVFRQDXPHQWRVHQYHQWDV\HQFRVWRV
GHRSHUDFLyQ
16
680$5<
/LWRJUDItD%ROtYDULVDFRPSDQ\GHGLFDWHGWRWKHSURGXFWLRQRISDSHUVXSSOLHV
SXEOLFLW\ DGYHUWLVLQJ DQG DQ\ RWKHU W\SH RI SULQWHG ZRUN XVLQJ D OLWKRJUDSKLF
SURFHVV)RUWKLVUHDVRQLWZDVQHFHVVDU\WRLPSOHPHQWDFRVWV\VWHPLQWRWKH
FRPSDQ\7KLVFRVWV\VWHPZLOODOORZWKHFRPSDQ\WRDOZD\VEHDZDUHRIKRZ
PXFKLWZLOOFRVWWKHPWRSURGXFHDGHWHUPLQDWHJRRG
8VLQJ DQ LQLWLDO FRVW GLDJQRVLV PDGH IRU WKH FRPSDQ\ LW ZDV SRVVLEOH WR
LGHQWLI\ YDULRXV YDULDEOHV LQFOXGLQJ D VWXG\ RI DFWLYLWLHV DQG RSHUDWLRQV LQ WKH
SURGXFWLYH SURFHVV PHWKRGV DQG WLPHV SURFHVVHV DQG VWDQGDUG SURGXFWLRQ
WLPHV
6HYHUDO VWXGLHV SHUIRUPHG LQ WKH GLIIHUHQW DUHDV RI WKH FRPSDQ\ HVWDEOLVKHG
WKH VWDQGDUG FRVWV RI SURGXFWLRQ IRU WKH JRRGV WKDW DUH PRVW FRPPRQO\
SURGXFHGE\WKHFRPSDQ\7KHVWXGLHVDOVRGHILQHGDIRUPXODWKDWHQDEOHGWKH
FRPSDQ\ WR GHWHUPLQH WKH FRVWV RI JRRGV WKDW ZHUH QRW LQFOXGHG LQ WKH
VWXGLHV
7KLVWKHVLVVKRZVKRZWKHLPSOHPHQWDWLRQRIWKHSURSRVHGFRVWV\VWHPUXQE\
SURGXFWLRQ RUGHUV ZRXOG EULQJ PRUH SURILWDELOLW\ WR /LWRJUDItD %ROtYDU
)XUWKHUPRUH WKH VWXG\ UHFRJQL]HV WKH LPSRUWDQFH RI NQRZLQJ WKH UHDO FRVWV
LQYROYHG LQ SURGXFLQJ D JRRG DQG KRZ XVLQJ WKLV NQRZOHGJH ZLOO PDNH LW
SRVVLEOHWRRIIHUDFKHDSHUDQGEHWWHUILQDOSURGXFWWRWKHILQDOFRVWXPHU
17
,1752'8&&,21
/DVRUJDQL]DFLRQHVIXHURQFUHDGDVGHODFDSDFLGDGKXPDQDSDUDDVRFLDUVHFRQ
XQILQFRP~QSHURDVRFLDUVHQRHVVXILFLHQWHUD]yQSDUDOOHYDUDDFDERWDOILQ
SXHVXQDRUJDQL]DFLyQFXHQWDFRQPD\RUFRPSOHMLGDGTXHODPLVPDDVRFLDFLyQ
HQVLDODVRFLDUVHORVVHUHVKXPDQRVFRPSUHQGHQTXHWUDEDMDUSRUXQPLVPR
REMHWLYR UHTXLHUH DSURSLDUVH GH WDUHDV LQGLYLGXDOHV TXH FRQMXQWDPHQWH \
GLULJLGDV HQ VXV GLVWLQWDV HWDSDV SXHGHQ FUHDU XQD VLQHUJLD SDUD ORJUDQ
REWHQHU XQ ELHQ FRP~Q 3RU OR WDQWR OD GLIHUHQFLD UDGLFD HQWUH FUHDU XQD
RUJDQL]DFLyQ TXH SXHGD VREUHYLYLU \ ORJUDU XQ ILQ R OR TXH VHULD OR PLVPR
VREUHYLYLUHQXQPHUFDGR
8Q PHUFDGR SXHGH VHU WDQ FRPSOHMR FRPR OD PLVPD RUJDQL]DFLyQ \ HV
SUHFLVDPHQWH HO PHUFDGR TXLHQ GHILQH D XQD RUJDQL]DFLyQ (Q VXV LQLFLRV ORV
PHUFDGRV HUDQ ORV TXH WHQGtDQ D DGDSWDUVH D ODV RUJDQL]DFLRQHV \ D VXV
FRPSRQHQWHV DGHPiV GH TXH SULQFLSDOPHQWH VXV GHPDQGDQWHV GH ELHQHV \
VHUYLFLRV GHEtDQ DFRSODUVH D OR TXH ODV HPSUHVDV RIUHFtDQ $ PHGLGD TXH OD
HFRQRPtDIXHFUHFLHQGR\ORVPHUFDGRVVHIXHURQH[SDQGLHQGRFRPHQ]DURQD
VXUJLU RUJDQL]DFLRQHV TXH FRPHQ]DURQ D HQWHQGHU PHMRU HO IHQyPHQR GH
H[SDQVLyQ GH HVWRV PHUFDGRV \ FRPHQ]DURQ D IRU]DU D WRGDV ODV
RUJDQL]DFLRQHV D TXH VH DFRSODUDQ DO 0HUFDGR \ QR ORV PHUFDGRV D ODV
RUJDQL]DFLRQHV
(Q HO SUHVHQWH ODV RUJDQL]DFLRQHV KDQ HPSH]DGR D LQYROXFUDU PD\RUHV
UHFXUVRV DO SHUIHFFLRQDPLHQWR GH VXV SURFHVRV SDUD SRGHU DFRSODUVH D XQ
PHUFDGR FRPSHWLWLYR TXH DKRUD ODV URGHD FRQ PD\RU IXHU]D DGHPiV GH
DGDSWDUVH D XQD GHPDQGD TXH SURSRUFLRQH PD\RU VDWLVIDFFLyQ DO FOLHQWH
FRPSOHPHQWDGRVSRUYDULDEOHVFRPRXQEXHQSUHFLRFDOLGDG\VHUYLFLR
18
&RQ UHVSHFWR DO SUHFLR HV XQD YDULDEOH TXH PDUFD OD GLIHUHQFLD HQWUH SRGHU
FRPSHWLU \ KDFHU GLQHUR /DV RUJDQL]DFLRQHV WLHQHQ TXH ORJUDU VHU HILFLHQWHV
SDUD ORJUDU TXH ORV FRVWRV LPSOLFDGRV HQ SURGXFLU XQ ELHQ GLVPLQX\DQ D WDO
SXQWRTXHOHSHUPLWDQDODHPSUHVDFRPSHWLU\DVXYH]REWHQHUXWLOLGDGHV/R
DQWHULRU HV XQD WDUHD DUGXD \ D YHFHV FDVL LPSRVLEOH GH UHDOL]DU GHELGR D OD
FRPSOHMLGDGGHORVSURFHVRVLQYROXFUDGRVHQODSURGXFFLyQGHODHPSUHVDSRU
OR TXH ORV GLULJHQWHV GH ODV HPSUHVDV HQFDPLQDQ UHFXUVRV FRQ HO ILQ GH
UHRUJDQL]DU \ DQDOL]DU SURFHVRV TXH ODV YXHOYDQ PDV FRPSHWLWLYDV \
HILFLHQWHV
3DUD HO WUDEDMR GH JUDGR ³,PSOHPHQWDFLyQ GH XQ 6LVWHPD GH &RVWRV SRU
2UGHQHV GH 3URGXFFLyQ´ VH ORJUy HQFRQWUDU HVWiQGDUHV GH SURGXFFLyQ
PHGLDQWH HVWXGLRV GH DFWLYLGDGHV \ GH PRYLPLHQWRV ORV HVWiQGDUHV GH
SURGXFFLyQ SHUPLWHQ D OD HPSUHVD D SDUWH GH SODQLILFDU \ SURJUDPDU OD
SURGXFFLyQ FRQRFHU VXV FRVWRV GH pVWD IRUPD SRGHU RIUHFHU D VXV FOLHQWHV
SUHFLRVFRPSHWLWLYRVTXHWHUPLQHQGHEULQGDUVDWLVIDFFLyQGHORVPLVPRV\SRU
ORWDQWRJDUDQWL]DUODSHUPDQHQFLD\ILGHOLGDGGHHVWRVFRQODOLWRJUDItD%ROtYDU
3RU OR DQWHULRU HV LPSUHVFLQGLEOH SDUD OD HPSUHVD QR VROR FRQWDU FRQ ORV
HVWiQGDUHV\DQiOLVLVREWHQLGRVGHQWURGHOHVWXGLRVLQRWDPELpQLPSOHPHQWDU
HO VLVWHPD GH FRVWRV SRU yUGHQHV GH SURGXFFLyQ TXH SHUPLWD FRQWURODU GH
PDQHUD HILFLHQWH ORV FRVWRVGHODHPSUHVD3RUWDOUD]yQHOWUDEDMRGHJUDGR
GHMy SODQWHDGDV ODV IDVHV GH OD LPSOHPHQWDFLyQ FRPSUD GH DFWLYRV
SUHVXSXHVWRV \ HYDOXDFLyQ ILQDQFLHUD GH OD LPSOHPHQWDFLyQ GHO VLVWHPD GH
FRVWRV SRU yUGHQHV GH SURGXFFLyQ SDUD TXH OD HPSUHVD DQDOLFH \ WRPH OD
GHFLVLyQGHLPSOHPHQWDUGLFKRVLVWHPD
19
0$5&2*(1(5$/<0(72'2/2*,&2
,'(17,),&$&,21
1RPEUHGHOSUR\HFWR
,03/(0(17$&,21 '( 81 6,67(0$ '( &26726 325 25'(1(6 '(
352'8&&,21
'HVFULSFLyQ
(O HVWXGLR SUHVHQWDGR HQ HVWH SUR\HFWR VH UHDOL]y GHQWUR GH XQD HPSUHVD
OLWRJUiILFD/DHPSUHVDHVWiXELFDGDHQODFLXGDGGH3HUHLUD\DFWXDOPHQWHHV
UHFRQRFLGDGHQWURGHOJUHPLRSRUWHQHUPiVGHDxRVGHH[SHULHQFLD3RUOR
DQWHULRU HV LPSRUWDQWH VDEHU TXH OD /LWRJUDItD %ROtYDU HV XQD HPSUHVD
GHGLFDGD D OD LPSUHVLyQ GH WRGR WLSR GH SDSHOHUtD FRPR SDSHOHUtD GH XQD
HPSUHVD KRMDV FDUWD IDFWXUDV UHFLERV GH FDMD VREUHV SXEOLFLGDG \
SURSDJDQGD DILFKHV YRODQWHV HWLTXHWDV WDUMHWDV FRPHUFLDOHV \ HQ JHQHUDO
FXDOTXLHUWLSRGHWUDEDMRLPSUHVR\DVHDHQXQDGRVWUHVWLQWDVRSROLFURPtD
(Q OD HPSUHVD /LWRJUDItD %ROtYDU HO HVWXGLR VH FRQFHQWUy SULQFLSDOPHQWH HQ HO
iUHD GH SURGXFFLyQ HQ GRQGH VH LPSOHPHQWR XQ VLVWHPD GH FRVWRV SRU
yUGHQHV GH SURGXFFLyQ 3DUD OD LPSOHPHQWDFLyQ VH KL]R QHFHVDULR XQ HVWXGLR
WDQWR GH WLHPSRV FRPR GH FRVWRV HVWiQGDUHV \ XQ VHJXLPLHQWR GXUDQWH
DOJXQRVPHVHVSDUDORJUDUXQDSURSXHVWDDGHFXDGDGHODLPSOHPHQWDFLyQGHO
VLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
(O HVWXGLR WXYR XQD GXUDFLyQ DSUR[LPDGD GH PHVHV WLHPSRHQHOFXDOVH
KL]RXQDHVWUXFWXUDGHFRVWRVFRUUHFWDFRQODFXDOOD/LWRJUDItD%ROtYDUSXHGH
UHDOL]DUFRWL]DFLRQHVH[DFWDV\SRVLFLRQDUVHDXQPiVHQHOPHUFDGROLWRJUiILFR
DFWXDO
20
2%-(7,926
2EMHWLYRJHQHUDO
'HWHUPLQDUORVFRVWRVGHODHPSUHVD/LWRJUDItD%ROtYDUHQODSURGXFFLyQ
GHXQSURGXFWR
2EMHWLYRV(VSHFtILFRV
•
,GHQWLILFDUODVDFWLYLGDGHV\SURFHVRVGHFDGDXQRGHORVLQWHJUDQWHVGHO
iUHDSURGXFWLYDGHODHPSUHVD
•
(VWDEOHFHUWLHPSRVHVWiQGDUHVGHSURGXFFLyQ
•
1RUPDOL]DU HO SURFHVR SURGXFWLYR ORJUDQGR XQD SODQLILFDFLyQ GH OD
SURGXFFLyQ
•
,PSOHPHQWDUGHOVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
-867,),&$&,21
(O VHFWRU OLWRJUiILFR \ WLSRJUiILFR GHQWUR GH OD UHJLyQ HV XQ VHFWRU FDUHQWH GH
SURFHVRVSURGXFWLYRVHVWDQGDUL]DGRV6RQSRFDVODVHPSUHVDVGHODUHJLyQTXH
FXHQWDQ FRQ HVWXGLRV GH PpWRGRV \ WLHPSRV HVWDQGDUL]DFLyQ GH FRVWRV
VLVWHPD GH FRWL]DFLRQHV HILFLHQFLD HQ ODSURGXFFLyQVLVWHPDGHFRVWRVHQWUH
RWURV3RUWDOUD]yQODHPSUHVD/LWRJUDItD%ROtYDUQRSRGtDVHUODH[FHSFLyQ
$FWXDOPHQWH OD OLWRJUDItD %ROtYDU FXHQWD FRQ XQ SUHVWLJLR GHQWUR GH OD FLXGDG
TXHOHKDQGDGRGHQWURGHOVHFWRUDxRVGHIXQFLRQDPLHQWR\VREUHWRGRGH
H[SHULHQFLD SHUR DO PLVPR WLHPSR OD HPSUHVD KD VHQWLGR OD QHFHVLGDG GH
PHMRUDU VX SURFHVR SURGXFWLYR SDUD DVt ORJUDU GHVGH EDVHV UHDOHV VHU PDV
21
FRPSHWLWLYRGHQWURGHXQPHUFDGRHQGRQGHVHKDYXHOWRPDVLPSRUWDQWHSDUD
ODVHPSUHVDVDFDSDUDUFOLHQWHVTXHREWHQHUXQDYHUGDGHUDXWLOLGDG
3RU OR DQWHULRU VH KL]R LPSUHVFLQGLEOH HVWDEOHFHU HVWiQGDUHV GHQWUR GH OD
HPSUHVD TXH OH SHUPLWLHUDQ YROYHU PiV HILFLHQWHV ORV SURFHVRV \ GH HVWD
PDQHUD VDFDUOH HO PHMRU SURYHFKR D WRGD OD LQIUDHVWUXFWXUD FRQ OD TXH
DFWXDOPHQWHFXHQWDODHPSUHVD
3RU WDO UD]yQ SDUD OD LQYHVWLJDFLyQ VH KL]R QHFHVDULR UHFROHFWDU WDQWR
LQIRUPDFLyQKLVWyULFDGHODHPSUHVD\GHOVHFWRUOLWRJUiILFR\DOPLVPRWLHPSR
UHFROHFWDU LQIRUPDFLyQ SULPDULD 'HQWUR GH OD LQIRUPDFLyQ SULPDULD OD
LQYHVWLJDFLyQFRQWyFRQODLQJHQLHUtDGHPpWRGRVSDUDODHVWDQGDUL]DFLyQGHOD
SURGXFFLyQHQODTXHVHXWLOL]yODWRPDGHWLHPSRV\HODQiOLVLVGHODVGLVWLQWDV
DFWLYLGDGHV TXH UHDOL]DQ FDGD XQR GH ORV WUDEDMDGRUHV GH OD HPSUHVD
,JXDOPHQWH VH LPSOHPHQWDURQ GLVWLQWRV IRUPDWRV SDUD DVt OOHYDU FRQWUROHV HQ
HOSURFHVR\SRGHUOOHJDUDDILQDUGDWRVFRVWRV\WLHPSRV
$17(&('(17(6
/D OLWRJUDItD %ROtYDU IXH FUHDGD HQ HO DxR GH SRU HO VHxRU -RUJH 0DUtQ
DFWXDOSURSLHWDULR(OQRPEUHGHODHPSUHVDVHKL]RHQKRPHQDMHDOOLEHUWDGRU
6LPyQ%ROtYDU(QXQFRPLHQ]RODHPSUHVDVHXELFRHQODFDUUHUDVpSWLPDFRQ
FDOOH HQ WRGR HO FHQWUR GH OD FLXGDG \ FRPHQ]y RIUHFLHQGR D VXV FOLHQWHV
WUDEDMRV GH WLSR WLSRJUiILFR FRQWDQGR SDUD HO SURFHVR FRQ GRV PDTXLQDV
&KDQGOHUGH\XQDWDUMHWHUD\XQDJXLOORWLQDGHSDODQFDIXHHQHVWH
VLWLRGRQGHODHPSUHVDVHHVWDEOHFLyORVSULPHURVDxRV
$xRVPDVWDUGHODHPSUHVDSDVRGHODSULPHUDXELFDFLyQDXQORFDODOTXLODGR
HQ OD FDUUHUD VpSWLPD HQWUH FDOOHV \ 'XUDQWH HO WLHPSR TXH VH
HVWDEOHFLyDOOtVHDGTXLULHURQSLQ]DV*XWHPEHUJ\XQD0HUFHGHVGHó\DO
PLVPRWLHPSRVHLQWURGXMRDOSURFHVRSURGXFWLYRODLPSUHVLyQOLWRJUiILFDFRQOD
DGTXLVLFLyQ GH XQD PDTXLQD 0XOWLOLWK 'HQWUR GH HVWH SHULRGR OD 7LSRJUDItD
22
%ROtYDU QRPEUH GH OD pSRFD VH FRQVDJUR FRPR XQD HPSUHVD LPSRUWDQWH
GHQWURGHODFLXGDG\DTXHSURSRUFLRQDEDDVXVFOLHQWHVVDWLVIDFFLyQFDOLGDG\
EXHQVHUYLFLR
&RQ HO SRVLFLRQDPLHQWR TXH LED WHQLHQGR OD HPSUHVD ORJUR WHQHU XQ FDSLWDO
VXILFLHQWHSDUDFRPSUDUXQORWHHQODFDOOHHQWUHFDUUHUD\FRQVWUXLU
DOOt XQ ORFDO GH PA HQ GRQGH TXHGDURQ PDV DPSOLRV \ SXGLHURQ
LPSOHPHQWDU DXQ PDV HO SURFHVR OLWRJUiILFR \ GHMDU HO WLSRJUiILFR VROR SDUD
XQDV GHWHUPLQDGDV DFWLYLGDGHV 3DUD WDO ILQ OD HPSUHVD DGTXLULy YDULDV
PDTXLQDVOLWRJUiILFDVSDUDHOSURFHVRGHLPSUHVLyQGHWUDEDMRVDXQDRYDULDV
WLQWDVRSROLFURPtDV\IXHGHMDQGRDODVPDTXLQDVWLSRJUiILFDVSDUDQXPHUDU
UHSXMDU\WURTXHODU,JXDOPHQWHSRUHOFDPELRGHILQLWLYRDOLWRJUDItDRIIVHWVH
KL]R QHFHVDULR DGTXLULU XQ FRPSXWDGRU $SSOH SDUD HO GLVHxR JUDILFR GH ORV
GLVWLQWRV WUDEDMRV \ DVt SRGHU HQYLDU HVWH GLVHxR D IRWRPHFiQLFD
$GLFLRQDOPHQWH VH LQFRUSRUR D OD HPSUHVD HO VHUYLFLR GH SDSHOHUtD WDQWR SDUD
ORVFOLHQWHVGHODOLWRJUDItDFRPRSDUDQXHYRVFOLHQWHV
'XUDQWH ORV VLJXLHQWHV DxRV GH XELFDFLyQ HQ HO ORFDO SURSLR OD /LWRJUDItD
%ROtYDUVHFRQVDJURDXQPiVGHQWURGHODFLXGDGORJUDQGRSURGXFLUSDSHOHUtD
D LPSRUWDQWHV FOLHQWHV GHQWUR GH OD UHJLyQ OR TXH KL]R TXH FDGD YH] OD
HPSUHVD VH KLFLHUD PDV VyOLGD (Q )HEUHUR GH IHFKDGHOWHUUHPRWRTXH
VDFXGLyDODFLXGDGGH3HUHLUDODHPSUHVDVHYLRDIHFWDGDSRUHOVLVPRORTXH
OOHYR D FRORFDU YDULDV FROXPQDV GHQWUR GH ODV LQVWDODFLRQHV SDUD PD\RU
VHJXULGDG
$xRV PDV WDUGH OD HPSUHVD UHFXSHUDGD SDUFLDOPHQWH SRU ODV SHUGLGDV TXH
KDEtDGHMDGRHOVLQLHVWURYLQRHOWHUUHPRWRGH(QHURGHHQHVWDRFDVLyQ
ODV LQVWDODFLRQHV TXHGDURQ SDUFLDOPHQWH GHVWUXLGDV \ OD DOFDOGtD PXQLFLSDO
GHFLGLyTXHGLFKRVSUHGLRVSDVDUtDQDUHQRYDFLyQXUEDQD\VHFRQYHUWLUtDQHQ
SDUTXHV /D HPSUHVD FRPHQ]y XQD FULVLV HFRQyPLFD \ SURFHGLy HQWRQFHV D
YHQGHUYDULDVPDTXLQDVDFDEDUFRQODSDSHOHUtDSDVDUDXQORFDODOTXLODGR\
23
YHQGHUODVLQVWDODFLRQHVHQGRQGHHVWDEDRFXSDGDODHPSUHVD3RUORWDQWROD
HPSUHVDVHXELFRHQODFDUUHUDHQWUHFDOOHV\HQGRQGHVHHQFXHQWUD
DFWXDOPHQWH
(Q HVWH PRPHQWR OD OLWRJUDItD %ROtYDU FXHQWD FRQ WUDEDMDGRUHV GH ORV
FXDOHV VH RFXSDQ GHO iUHD GH SURGXFFLyQ \ GHO iUHD DGPLQLVWUDWLYD \
ILQDQFLHUDDQH[R$/DHPSUHVDFXHQWDSDUDHOSURFHVRGHLPSUHVLyQFRQXQ
HTXLSR FRPSOHWR GH GLVHxR JUDILFR SDUD ORV UHTXHULPLHQWRV GHO FOLHQWH FRQ PDTXLQDV OLWRJUiILFDV OD *72 SDUD WUDEDMRV GH DOWtVLPD FDOLGDG JUDQGHV
YRO~PHQHVRSROLFURPtDV\OD+DPDGDSDUDWUDEDMRVGHPHQRUHVYRO~PHQHV\
TXH VHDQ GH XQD R GRV WLQWDV ,JXDOPHQWH VH FXHQWD FRQ XQD PDTXLQD
WLSRJUiILFD HQ OD FXDO VH KDFHQ WUDEDMRV GH UHSXMDGRV WURTXHODGRV \
QXPHUDFLRQHV \ XQD JXLOORWLQD /D HPSUHVD FXHQWD FRQ ORV HOHPHQWRV
QHFHVDULRVSDUDSRGHUEULQGDUDOFOLHQWHXQSURGXFWRWHUPLQDGRGHDOWDFDOLGDG
GHQWUR GH OD HQFXDGHUQDFLyQ FRPR OR VRQ FRVHGRUD HPEORFDGRUD
SHUIRUDGRUDHQWUHRWUDV
7DEOD0DTXLQDULD
$5($
0$48,1$
',6(f2*5$),&2
&RPSXWDGRU
,PSUHVRUD/DVHU
6FDQQHU
4XHPDGRU
,035(6,21
*XLOORWLQD
*72
+DPDGD
3LQ]D
(1&8$'(51$&,21
&RVHGRUD
3HUIRUDGRUD
(PEORFDGRUD
)XHQWH/LWRJUDItD%ROtYDU
24
1RREVWDQWHODHPSUHVDFXHQWDFRQXQDEXHQDLQIUDHVWUXFWXUDHQHOSURFHVR
SURGXFWLYR SHUR DO PLVPR WLHPSR QR KDEtD VXIULGR QLQJ~Q FDPELR GHVGH HO
PRPHQWRGHODFUHDFLyQGHODHPSUHVDORTXHKDFLDTXHWRGRVORVSURFHVRVGH
OD HPSUHVD IXHUDQ HPStULFRV \ UHDOL]DGRV FRQ EDVH HQ OD H[SHULHQFLD TXH
DSRUWDED FDGD XQR GH ORV WUDEDMDGRUHV D VX GHWHUPLQDGD DFWLYLGDG
,JXDOPHQWH HO VLVWHPD GH FRVWRV HUD WRWDOPHQWH HPStULFR QR KDEtD QLQJXQD
EDVH VyOLGD VREUH OD FXDO OD HPSUHVD SXGLHUD FRWL]DU D VXV FOLHQWHV \ DVt
FRQRFHU UHDOPHQWH FXDOHV HUDQ VXV FRVWRV GH SURGXFFLyQ \ GH HVWD PDQHUD
SRGHU REWHQHU XQD XWLOLGDG \ DO PLVPR WLHPSR VHU FRPSHWLWLYR /D HPSUHVD
SDUD GHGXFLU ORV FRVWRV GHQWUR GH XQD FRWL]DFLyQ KDFLD QRUPDOPHQWH OR
VLJXLHQWH
3UHFLR3DSHO3ODQFKD'LVHxR0RQWRHPStULFRSDUD022SHUDULRV
0RQWRHPStULFRSDUD02(QFXDGHUQDFLyQ[
(OSUHFLRSDUDXQGHWHUPLQDGRFOLHQWHORYDULDEDQFDPELDQGRHOSRUFHQWDMHGH
UHQWDELOLGDG /D HPSUHVD GXUDQWH HVWRV ~OWLPRV DxRV FDOFXOD TXH KD LGR
SHUGLHQGR HQWUH HO \ HO GH ORV FOLHQWHV LPSRUWDQWHV \
UHSUHVHQWDWLYRV \D TXH RWUDV HPSUHVDV GH OD FRPSHWHQFLD RIUHFHQ SDTXHWHV
PXFKR PDV DWUDFWLYRV \ IDYRUDEOHV TXH GHMDURQ D OD /LWRJUDItD VLQ XQD EDVH
FRQFUHWDSDUDSRGHUFRPSHWLUFRQXQEXHQSUHFLR
/,0,7$&,21(6
(OHVWXGLRSUHWHQGtDGHVGHXQSULQFLSLRLPSOHPHQWDUXQVLVWHPDGHFRVWRVSRU
yUGHQHV GH SURGXFFLyQ 3DUD WDO LPSOHPHQWDFLyQ VH KDFLD QHFHVDULR UHDOL]DU
GLIHUHQWHV HVWXGLRV TXH SHUPLWLHUDQ HQWUHJDU D OD HPSUHVD KHUUDPLHQWDV
QHFHVDULDV SDUD FRQRFHU UHDOPHQWH FRVWRV \ SUHFLRV GH VXV SURGXFWRV \ DO
PLVPRWLHPSRORJUDUXQDSODQLILFDFLyQDGHFXDGDGHVXSURGXFFLyQFRQWLHPSRV
HVWiQGDU \ DVt SRGHU EULQGDUOH D VXV FOLHQWHV PD\RU VDWLVIDFFLyQ SRU
25
HQWUHJDUOHV VLHPSUH ORV WUDEDMRV HQ OD IHFKD GH HQWUHJD SDFWDGD GHVGH HO
SULQFLSLR
3RUORDQWHULRUORTXHVHORJURFRQHOHVWXGLRIXHSUHFLVDPHQWHLGHQWLILFDUXQRV
HVWiQGDUHVGHSURGXFFLyQTXHSHUPLWLHUDQDODHPSUHVDUHDOL]DUSODQLILFDFLRQHV
\ GHWHUPLQDU ORV FRVWRV UHDOHV GH SURGXFFLyQ 3HUR HV LPSRUWDQWH PHQFLRQDU
TXH OD OLWRJUDItD %ROtYDU HV XQD HPSUHVD GLULJLGD GHVGH HO FRPLHQ]R SRU VX
SURSLHWDULR(QHVWRVFDVRVHQGRQGHHOSURSLHWDULRIXHTXLHQYLRSURJUHVDUVX
HPSUHVD FRQ FRQRFLPLHQWRV HPStULFRV SRU OR TXH HV GLItFLO GHPRVWUDUOH TXH
FRQ HVWXGLRV GH LQJHQLHUtD VH ORJUy FRQRFHU FRVWRV UHDOHV TXH HQ DOJXQRV
FDVRVDXPHQWDURQRGLVPLQX\HURQFRQUHODFLyQDORVFRVWRVFRQORVTXHDQWHV
GHOHVWXGLRVHFRWL]DEDHQODHPSUHVD
6HKDFHHQPXFKDVRFDVLRQHVGLItFLOGHPRVWUDUDSHUVRQDVTXHOOHYDQSRUDxRV
PDQHMDQGRODHPSUHVDFRPRHOORVPLVPRVFUHtDQTXHGHEtDVHUFDPELDUOHVOD
PHQWDOLGDG \ GHPRVWUDUOHV FRQ IXQGDPHQWRV WHyULFRV \ SUiFWLFRV TXH HO
HVWXGLRWUDHPXFKRVEHQHILFLRVDODHPSUHVDSRUTXHDXQTXHDKRUDORVFRVWRV
UHDOHVKDQGLVPLQXLGRFRQUHODFLyQDORTXHVHSHQVDEDDQWHVGHOHVWXGLRHVWR
QR VLJQLILFD TXH VH GHEH UHEDMDU HO SUHFLR DO FOLHQWH VLQR SRU HO FRQWUDULR
VLJQLILFDTXHSDUDFRPSHWLUHQHOPHUFDGRVHSXHGHWUDEDMDUFRQXQPDUJHQ
GHXWLOLGDGPD\RUSDUDODHPSUHVD
,JXDOPHQWH VH HQFXHQWUDQ WUDEDMDGRUHV TXH OOHYDQ YDULRV DxRV WUDEDMDQGR
GHQWUR GH OD HPSUHVD \ TXH FRQ ORV DxRV VH KDQ DGXHxDQGR \ DSURSLDGR GH
VXV IXQFLRQHV 3RU HVWD UD]yQ HV GLItFLO UHDOL]DU FDPELRV GHQWUR GH VXV
IXQFLRQHV \ GH ODV DFWLYLGDGHV TXH KDELWXDOPHQWH UHDOL]DEDQ GHQWUR GH OD
HPSUHVD $O FRPLHQ]R GHO HVWXGLR IXH GLItFLO FDPELDU KiELWRV FRPR OR IXH HO
TXH WUDWDUDQ GH VHJXLU ORV SURFHVRV VLHPSUH GH OD PLVPD PDQHUD SDUD DVt
SRGHU KDFHU OD PHGLFLyQ GH ORV WLHPSRV GH ODV DFWLYLGDGHV WDPELpQ FRQ OD
LPSOHPHQWDFLyQ GH IRUPDWRV HQ PXFKDV RFDVLRQHV QR HUDQ OOHQDGRV GH
PDQHUD FRUUHFWD ,QFOXVR HQ ORV PRPHQWRV HQ TXH QR HVWDEDQ SUHVHQWHV ORV
26
HQFDUJDGRVGHOHVWXGLRHOiUHDGHSURGXFFLyQGHQXHYRODHPSUHVDIXQFLRQDED
FRPRORYHQLDKDFLHQGR
6HFUHHHQWRQFHVTXHDXQTXHSDUWHGHODHPSUHVDKDSHUFLELGRORVEHQHILFLRV
GHO HVWXGLR HQ PXFKDV RFDVLRQHV D ORV WUDEDMDGRUHV VH OHV GLILFXOWD VDFDU HO
WLHPSR QHFHVDULR SDUD OOHQDU ORV UHVSHFWLYRV IRUPDWRV TXH D\XGDQDWHQHUXQ
VHJXLPLHQWR GH OD SURGXFFLyQ \ HVWDU UHYLVDQGR \ FRPSUREDQGR ORV WLHPSRV
HVWiQGDUHV
7RGRORDQWHULRUVHUHVXPHHQTXHHVQHFHVDULRTXHODHPSUHVDFXHQWHFRQXQ
-HIH GH 3URGXFFLyQ TXH QR WHQJD TXH FDUJDU FRQ WDQWDV IXQFLRQHV TXH
LQYROXFUHQHOiUHDGHSURGXFFLyQ\DOJXQDVIXQFLRQHVDGPLQLVWUDWLYDVVLQRTXH
SRU HO FRQWUDULR SXHGD GHGLFDUVH D IRQGR FRQ OD SURGXFFLyQ GH OD HPSUHVD \
SXHGD YHULILFDU \ FXPSOLU FRQ ODV YHUGDGHUDV IXQFLRQHV GH XQ MHIH GH
SURGXFFLyQ ORJUDQGR HQWRQFHV PHGLDQWH ORV HVWiQGDUHV GH SURGXFFLyQ
REWHQLGRV SRU HO HVWXGLR SODQLILFDU OD SURGXFFLyQ \ KDFHUOH VHJXLPLHQWR D ORV
WUDEDMDGRUHVSDUDTXHHVWRVFXPSODQHQWUHRWUDVPXFKDVFRVDVFRQODVQXHYDV
DFWLYLGDGHV TXH VH UHTXLHUHQ SDUD TXH HO VLVWHPD GH FRVWRV SXHGD
LPSOHPHQWDUVHGHILQLWLYDPHQWH
1R REVWDQWH FHQWUiQGRQRV HQ OD VLWXDFLyQ HFRQyPLFDHQODTXHVHHQFXHQWUD
ODOLWRJUDItDHVGLItFLODFRUWRSOD]RTXHVHSXHGDFRQWUDWDUQXHYRSHUVRQDOTXH
SXHGDGHGLFDUVHFRPSOHWDPHQWHDODVIXQFLRQHVGHXQMHIHGHSURGXFFLyQ3RU
OR TXH VH FUHH TXH OD PD\RU OLPLWDFLyQ TXH VH HQFXHQWUD SDUD TXH OD
LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV VHD DGHFXDGD HV OD GLILFXOWDG
HFRQyPLFDFRQODTXHFXHQWDODHPSUHVDSDUDFRQWUDWDUQXHYRSHUVRQDO\DVt
UHDOL]DUXQUHGLVHxRGHIXQFLRQHVDGHFXDGR
)2508/$&,21'(/352%/(0$
)RUPXODFLyQ
27
(O VHFWRU OLWRJUiILFR KD WHQLGR XQ DXPHQWR VLJQLILFDWLYR HQ FXDQWR D
FRPSHWHQFLD GXUDQWH ORV ~OWLPRV DxRV HVWD FRPSHWHQFLD KD ORJUDGR TXH
GHQWUR GHO JUHPLR FDGD XQD GH ODV HPSUHVDV VH HVPHUHQ SRU EULQGDUOH D VXV
FOLHQWHV WUDEDMRV GH PX\ DOWD FDOLGDG \ D XQ EDMR SUHFLR /R DQWHULRU HQ
FRQGLFLRQHVQRUPDOHVVHULDPX\EXHQRSDUDHOFOLHQWH3HURUHDOPHQWHTXLHQHV
VH HVWiQ YLHQGR DIHFWDGRV SRU HVWD FRPSHWHQFLD VRQ ODV PLVPDV HPSUHVDV
OLWRJUiILFDV TXLHQHV FRQ WDO GH UHWHQHU R FRQVHJXLU XQ QXHYR FOLHQWH KDQ
WRPDGRODGHFLVLyQGHEULQGDUOHDOFOLHQWHSUHFLRVSRUGHEDMRGHORVFRVWRV
$QWHHVWDSUREOHPiWLFDODOLWRJUDItD%ROtYDUQRIXHODH[FHSFLyQ3RFRDSRFRVH
IXHURQ SHUGLHQGR FOLHQWHV LPSRUWDQWHV GH OD HPSUHVD OR TXH UHSHUFXWLy
LQPHGLDWDPHQWH HQ OD VLWXDFLyQ HFRQyPLFD GH ODHPSUHVD3XHVDOQRFRQWDU
FRQFRVWRVUHDOHVSDUDFRPSHWLUFRQSUHFLR\DVtSRGHUFRQVHUYDU\FRQVHJXLU
QXHYRV FOLHQWHV VH YLR OD QHFHVLGDG GH HQFRQWUDU XQ VLVWHPD GH FRVWRV TXH
D\XGDUDDODHPSUHVDDFRQRFHUVXVYHUGDGHURVFRVWRV
,JXDOPHQWHDOFRPHQ]DUHOGLDJQRVWLFRGHQWURGHODHPSUHVDVHLGHQWLILFRTXH
HOVLVWHPDGHFRVWRVPDVDGHFXDGRSDUDODHPSUHVDHUDHOVLVWHPDGHFRVWRV
SRU RUGHQHV GH SURGXFFLyQ SXHV GHQWUR GH OD OLWRJUDItD FDGD XQR GH ORV
WUDEDMRVHVQHWDPHQWHLQGHSHQGLHQWHORVDWULEXWRVTXHFDGDFOLHQWHOHSRQHD
ORV WUDEDMRV ORV KDFH WRWDOPHQWH ~QLFRV /RDQWHULRUVHGHEHDTXHFDGDXQR
GH ORV WUDEDMRV WLHQH WLSRV GH SDSHOHV WDPDxR GH SDSHO Q~PHUR GH WLQWDV
FRORUHVGHWLQWDVHQFXDGHUQDFLyQ\ILQDOLGDGHVGLVWLQWDV3RUWDOUD]yQSDUD
GLFKRHVWXGLRVHKDFLDQHFHVDULRFRQWDUFRQHOVLVWHPDGHFRVWRVSRURUGHQHV
GHSURGXFFLyQHQFRQWUDQGRSULPHURHVWiQGDUHVGHSURGXFFLyQ
(V LPSRUWDQWH PHQFLRQDU TXH D SDUWH GH LPSOHPHQWDU XQ VLVWHPD GH FRVWRV
SRU VHU OD OLWRJUDItD XQD HPSUHVD QHWDPHQWH HPStULFD VH GHVFXEULHURQ
SUREOHPDVFRPRORVWLHPSRVGHHQWUHJDGHORVSURGXFWRV7RGRHVWRGHULYDGR
GH OD IDOWD GH XQ VLVWHPD GH FRVWRV TXH SHUPLWLHUD QR VROR FRQRFHU FRVWRV
UHDOHV GH SURGXFFLyQ VLQR WDPELpQ ORV WLHPSRV HVWiQGDU GH SURGXFFLyQ SDUD
28
KDFHU SRVLEOHV OD SODQLILFDFLyQ GH OD SURGXFFLyQ \ DO PLVPR WLHPSR XQ
VHJXLPLHQWRDIRQGRGHFDGDXQRGHORVGHVHPSHxRVGHORVGLVWLQWRVRSHUDULRV
GHODHPSUHVD
3UREOHPD&RQFUHWR/DHPSUHVDDOXWLOL]DUFRQRFLPLHQWRVHPStULFRVHQWRGRV
VXV SURFHVRV GHVFRQRFH ORV GLIHUHQWHV FRVWRV TXH DIHFWDQ XQ GHWHUPLQDGR
SURGXFWRORTXHKDFHTXHVHFDUH]FDGHXQDEDVHUHDOSDUDILMDUXQDPDUJHQ
GHXWLOLGDGTXHSHUPLWDFRPSHWLUFRQSUHFLRGHQWURGHOPHUFDGR
&DXVDV
$OFRPHQ]DUODJXHUUDGHSUHFLRVGHQWURGHOVHFWRUOLWRJUiILFRODVROXFLyQTXH
HQFRQWUDURQPXFKDVHPSUHVDVGHODFRPSHWHQFLDIXHHOGHUHEDMDUVXVSUHFLRV
\KDVWDHQPXFKDVRFDVLRQHVVDFULILFDUSDUWH\KDVWDWRGDVXXWLOLGDGFRQHOILQ
GH DFDSDUDU FOLHQWHV SDUD GHVSXpV FXDQGR \D DSDUHQWHPHQWH WXYLHUDQ D ORV
FOLHQWHVVHJXURVJDQDUVREUHYRO~PHQHVGHYHQWD
/R DQWHULRU IXH SRVLEOH SDUD HPSUHVDV TXH HVWXYLHUDQ HFRQyPLFDPHQWH
HVWDEOHV3HURHQHOFDVRGHODOLWRJUDItD%ROtYDUWRGRIXHGLVWLQWRSXHVFRPR
VHVDEHOXHJRGHORVGRVWHUUHPRWRVGHORVDxRV\ODHPSUHVDVHYLR
HQIUHQWDGD D XQD VLWXDFLyQ HFRQyPLFDPHQWH GLItFLO OR TXH KDFLD TXH SDUD OD
HPSUHVD IXHUD WRWDOPHQWH LPSRVLEOH UHEDMDU SUHFLRV DO SXQWR GH VDFULILFDU
XWLOLGDG PDV D~Q FXDQGR QR VH WHQLD FHUWH]D GH ORV YHUGDGHURV FRVWRV SDUD
GHHVWHPRGRSRUORPHQRVRIUHFHUOHDHOFOLHQWHDSDUWHGHXQDPX\EXHQD
FDOLGDGXQSUHFLRUD]RQDEOHGHQWURGHORVOLPLWHVSRVLEOHVSDUDODHPSUHVD
3RU RWUR ODGR VH VDEH TXH SDUD OD FRPSHWHQFLD GHO VHFWRU HV SRVLEOH HQ
PXFKRV FDVRV GDU SUHFLRV WDQ EDMRV GHQWUR GHO PHUFDGR \D TXH FRQVLJXHQ
JUDQGHV UHEDMDV HQ PDWHULDV SULPDV FRPR HO SDSHO FRPSUiQGROH DO
SURYHHGRUD JUDQGHV YRO~PHQHV GHO DUWtFXOR (Q HVWH FDVR SRU ODV PLVPDV
UD]RQHV DQWHULRUHV OD VLWXDFLyQ HFRQyPLFD GH OD HPSUHVD LPSLGH HQ PXFKRV
FDVRV WHQHU HO FDSLWDO VXILFLHQWH SDUD LQYHUWLU \ SRGHU FRPSUDU JUDQGHV
29
FDQWLGDGHVGHSDSHOTXHKDJDQTXHHOSURYHHGRURWRUJXHJUDQGHVGHVFXHQWRV
/R DQWHULRU UHSHUFXWH LQGLVFXWLEOHPHQWH HQ HO FRVWR ILQDO GH ORV SURGXFWRV
SXHVVHVDEHTXHGHQWURGHODVPDWHULDVSULPDVGHOSURFHVROLWRJUiILFRXQDGH
ODVPiVUHSUHVHQWDWLYDVHVHOSDSHO
&RQVHFXHQFLDV
/D OLWRJUDItD %ROtYDU HV XQD HPSUHVD QHWDPHQWH HPStULFD SHUR FRQ OD
LPSOHPHQWDFLyQ GH QXHYDV WHFQRORJtDV \ FRQ HO DXPHQWR GH OD FRPSHWHQFLD
SDUDWRGDHPSUHVDVHYXHOYHQHFHVDULRFRQWDUFRQODVKHUUDPLHQWDVQHFHVDULDV
SDUDQRVROREULQGDUOHDOFOLHQWHXQSUHFLRFRPSHWLWLYRVLQRWDPELpQSDUDTXH
OD HPSUHVD FRQR]FD HO FRVWR H[DFWR \ GH HVWD PDQHUD SRGHU HVWDEOHFHU XQ
PDUJHQGHXWLOLGDGTXHOHSHUPLWDVHUFRPSHWLWLYR
(VWDV IXHURQ ODV UD]RQHV SULQFLSDOHV TXH OOHYDURQ D DO HPSUHVD D VHQWLU OD
QHFHVLGDG GH UHDOL]DU GLFKR HVWXGLR SXHV FRQRFLHQGR XQ FRVWR H[DFWR GH ORV
GLIHUHQWHV SURGXFWRV TXH VH UHDOL]DQ GHQWUR OD HPSUHVD VH SRGUtD FRQRFHU
UHDOPHQWHODXWLOLGDGREWHQLGD\VHSRGUtDWHQHUXQDEDVHVXILFLHQWHSDUDVDEHU
KDVWDTXHSXQWRVHSRGUtDFRPSHWLUFRQSUHFLR
$GHPiV GH FRQRFHU HO FRVWR H[DFWR GHO SURGXFWR VH REVHUYDURQ YDULDV
LUUHJXODULGDGHV GHQWUR GH OD HPSUHVD FRPR OD SODQHDFLyQ GH OD SURGXFFLyQ
GHULYDGR GH OD DXVHQFLD GH WLHPSRV HVWiQGDUHV GH SURGXFFLyQ 3DUD OD
HPSUHVD DQWHV GHO HVWXGLR HUD LPSRVLEOH GDUOH XQD IHFKD H[DFWD DO FOLHQWH
SDUD OD HQWUHJD GHO SURGXFWR VH SDUWtD GH OD H[SHULHQFLD SDUD SURQRVWLFDU HO
WLHPSRSHURQRVHFRQWDEDFRQXQHVWXGLRGHWLHPSRVTXHSHUPLWLHUDSODQHDU
DGHFXDGDPHQWHODSURGXFFLyQ
,JXDOPHQWH D OD PDQR GH OD SODQHDFLyQ GH OD SURGXFFLyQ VH KDFH QHFHVDULR
UHDOL]DU H LPSOHPHQWDU GLIHUHQWHV IRUPDWRV TXH SHUPLWHQ UHDOL]DU XQ
VHJXLPLHQWRDFHUFDGHWLHPSRV\FRVWRVGHODSURGXFFLyQ
30
0$5&27(25,&2
0$5&27(25,&2
&RQHOSDVDUGHORVDxRVODVPLVPDVRUJDQL]DFLRQHVKDQLGRDGRSWDQGRGHQWUR
GH VXV SURFHVRV KHUUDPLHQWDV TXH OHV SHUPLWDQ PHMRUDU FDGD YH] PiV VXV
RSHUDFLRQHV 3DUD WDO ILQ GLFKDV HPSUHVDV KDQ LGR HYROXFLRQDQGR WUDV ORV
SUREOHPDV TXH VH OHV YD\DQ SUHVHQWDQGR OR TXH IXH KDFLHQGR TXH
GHVFXEULHUDQ ORV HUURUHV \ IXHUDQ DGTXLULHQGR SRFR D SRFR SRU PHGLR GH OD
H[SHULHQFLD RUJDQL]DFLRQHV \ SURFHVRV PDV HILFLHQWHV \ SRU OR WDQWR PDV
FRPSHWLWLYDV
'HQWUR GH ODV KHUUDPLHQWDV TXH IXHURQ XWLOL]DQGR ODV HPSUHVDV VH FUHR OD
QHFHVLGDG GH LQYROXFUDU GHQWUR GH ODV HPSUHVDV D OD FRQWDELOLGDG \D TXH
HVWDVQHFHVLWDQFODVLILFDUORVKHFKRVHFRQyPLFRVRFXUULGRVGHQWURGHOQHJRFLR
7RGR HVWR FRQ HO ILQ GH TXH ODV HPSUHVDV FRQR]FDQSRUPHGLRGHUHVXOWDGRV
QXPpULFRV FXDO HV HO UHQGLPLHQWR HFRQyPLFR GHO SURFHVR SURGXFWLYR TXH VH
OOHYDDFDERHQFDGDXQDHOODV
'HSHQGLHQGR GHO WLSR \ GH SURGXFWRV TXH YHQGD XRIUH]FDODHPSUHVDH[LVWH
XQ WLSR GH FRQWDELOLGDG 6RQ WUHV ORV WLSRV GH FRQWDELOLGDGHV XQD SDUD
QHJRFLRV GH VHUYLFLRV QHJRFLRV FRPHUFLDOHV \ RWUD SDUD QHJRFLRV GH
PDQXIDFWXUD3DUDORVQHJRFLRVGHVHUYLFLRVODVHPSUHVDVVHGHGLFDQDYHQGHU
VHUYLFLRV FRPR VHUYLFLRV S~EOLFRV DJHQFLDV GH YLDMHV HQWUH RWUDV /RV
QHJRFLRVFRPHUFLDOHVVHHQFDUJDQGHFRPSUDUSURGXFWRV\OXHJRYHQGHUORVD
FOLHQWHV GHQWUR GH HVWH SURFHVR QR H[LVWH WUDQVIRUPDFLRQHV GHO SURGXFWR WDO
FRPR VH FRPSUD DVt PLVPR HV YHQGLGR DO FOLHQWH < ORV QHJRFLRV GH
PDQXIDFWXUD TXLHQHV VRQ ORV HQFDUJDGRV GH FRPSUDU PDWHULDV SULPDV \
1
ZZZJHVWLRSROLVFRP
31
GHQWUR GHO SURFHVR SURGXFWLYR FRQYHUWLU HVWD PDWHULD SULPD HQ SURGXFWRV
ILQDOHV
&RPRHOHVWXGLRVHFRQFHQWUDHQXQDHPSUHVDGHPDQXIDFWXUDVHKDEODUiGH
OD FRQWDELOLGDG HQ ORV QHJRFLRV GH PDQXIDFWXUD (V LQGLVSHQVDEOH FRQWDU FRQ
XQ VLVWHPD GH FRVWRV TXH D\XGH D GHWHUPLQDU FXDQWR FXHVWD SURGXFLU XQ
GHWHUPLQDGRSURGXFWR/DPDQLSXODFLyQGHORVFRVWRVHVSUHFLVDPHQWHORTXH
KDFHSRVLEOHGHWHUPLQDUHOFRVWRXQLWDULRGHORVSURGXFWRV
/D FRQWDELOLGDG GH FRVWRV HV XQD GH ODV SDUWHV HVSHFLDOL]DGDV GH OD
FRQWDELOLGDG JHQHUDO /RV ILQHV SULQFLSDOHV TXH WLHQH OD FRQWDELOLGDG GH FRVWRV
VRQORVVLJXLHQWHV
•
'HWHUPLQDUHOFRVWRGHSURGXFLUXQDUWtFXORFRQHOILQGHGHWHUPLQDUVX
YHUGDGHURSUHFLRGHYHQWD
•
'HWHUPLQDU HO FRVWR GH ORV LQYHQWDULRV GH SURGXFWRV WHUPLQDGRV SDUD
XQDFRUUHFWDHODERUDFLyQGHO%DODQFH*HQHUDO
•
'HWHUPLQDUHOFRVWRGHORVSURGXFWRVRVHUYLFLRVYHQGLGRVFRQHOILQGH
SRGHU FDOFXODU OD XWLOLGDG R SpUGLGD HQ HO SHULRGR \ SRGHU SUHSDUDU HO
(VWDGRGH5HVXOWDGRV
•
'RWDU GH XQD KHUUDPLHQWD ~WLO D OD DGPLQLVWUDFLyQ SDUD OD SODQHDFLyQ \
FRQWUROVLVWHPiWLFRGHORVFRVWRVGHSURGXFFLyQ
•
6HUYLU GH IXHQWH GH LQIRUPDFLyQ GH FRVWRV SDUD HVWXGLRV HFRQyPLFRV \
WRPDGHGHFLVLRQHV
/D FRQWDELOLGDG GH FRVWRV VH HQFDUJD GH SUHGHWHUPLQDU UHJLVWUDU DFXPXODU
FRQWURODU DQDOL]DU H LQWHUSUHWDU OD LQIRUPDFLyQ UHODFLRQDGD FRQ ORV FRVWRV GH
+$5*$'21%HUQDUG-3ULQFLSLRVGH&RQWDELOLGDG3
ZZZFHFRHFRFDWLHDFFU
32
SURGXFLUSDUDDVtEULQGDULQIRUPDFLyQUHOHYDQWHVXILFLHQWH\RSRUWXQDSDUDOD
DGRSFLyQ GH GHFLVLRQHV DGHFXDGDV SRU SDUWH GH OD JHUHQFLD GLULJLGDV
IXQGDPHQWDOPHQWH D OD PD[LPL]DFLyQ HQ HO XVR GH ORV UHFXUVRV GH OD
HPSUHVD
'H HVWD IRUPD OD FRQWDELOLGDG GH FRVWRV SURSRUFLRQD D ODV HPSUHVDV OD
SRVLELOLGDG GH GHWHUPLQDU HO FRVWR GH SURGXFLU XQ SURGXFWR QR DO ILQDO GHO
SHUtRGR GH RSHUDFLRQHV FRPR OR KDFH OD FRQWDELOLGDG JHQHUDO VLQR DO PLVPR
WLHPSRTXHVHOOHYDDFDERODIDEULFDFLyQGHOSURGXFWRDVtODJHUHQFLDSXHGH
HMHUFHUXQFRQWUROHIHFWLYR\HILFLHQWHGHORVUHFXUVRVVLWLHQHDVXGLVSRVLFLyQ
LQPHGLDWD ODV FLIUDV GHWDOODGDV GH PDWHULDV SULPDV PDQR GH REUD \ FRVWRV
LQGLUHFWRVGHIDEULFDFLyQGHFDGDSURGXFWR
'HQWURGHODFRQWDELOLGDGGHFRVWRVH[LVWHQEiVLFDPHQWHVLVWHPDVGHFRVWRV
SULQFLSDOHV ORV TXH VH GLYLGHQ VHJ~Q OD XQLGDG GH FRVWHR HV GHFLU VRQ
FDUDFWHUL]DGRVVHJ~QODXQLGDGSDUDODFXDOVHYDDDFXPXODUORVFRVWRV\SRU
OD PRGDOLGDG GH OD SURGXFFLyQ 3RU OR WDQWR GHQWUR GH ODV HPSUHVDV SXHGHQ
WHQHUXQVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQRXQVLVWHPDGHFRVWRV
SRUSURFHVR
&RPR VH VDEH GHQWUR GH OD HPSUHVD HVWXGLDGD FDGD SURGXFWR WLHQH
FDUDFWHUtVWLFDV\DWULEXWRVGLVWLQWRVSRUORTXHHOVLVWHPDGHFRVWRVQHFHVDULR
DHVWXGLDUHVHOVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
/RV FRVWRV SRU yUGHQHV GH SURGXFFLyQ VXHOHQ XVDUVH FXDQGR ORV SURGXFWRV
SURGXFLGRV VRQ LQGHSHQGLHQWHV GH ORV GHPiV SHUR XVDQ ORV PLVPRV UHFXUVRV
WpFQLFRV \ KXPDQRV SDUD VX UHVSHFWLYD SURGXFFLyQ HV GHFLU VH XVD HQ
HPSUHVDV PDQXIDFWXUHUDV TXH SURGXFHQ GH DFXHUGR D HVSHFLILFDFLRQHV GHO
FOLHQWH 'HQWUR GH HVWH VLVWHPD VH FRQVLGHUD LPSRUWDQWH UHDOL]DU FRQWUROHV
33
PX\GHWDOODGRVDODVyUGHQHVGHWUDEDMRDGHPiVGHFRQWURODUORVPDWHULDOHV\
ODPDQRGHREUDSDUDFDGDRUGHQGHWUDEDMR
/RVHOHPHQWRVGHOFRVWRGHXQSURGXFWRHVWiQFRPSXHVWRVSRU0DQRGHREUD
PDWHULDOHV \ ORV FRVWRV LQGLUHFWRV SRU IDEULFDFLyQ $ FRQWLQXDFLyQ VH SUHVHQWD
XQFXDGURTXHORH[SOLFDPHMRU
)LJXUD(OHPHQWRVGHOFRVWRGHXQSURGXFWR
)XHQWH$XWRUHV
3DUDORJUDUODPD\RUHILFDFLDGHQWURGHODVHPSUHVDVKD\TXHWHQHUHQFXHQWD
TXHODXWLOLGDGWRWDOGHODHPSUHVDHVWiVXMHWDDODUHODFLyQHQWUHORVFRVWRVGH
SURGXFFLyQ \ HO LQJUHVR WRWDO GH XQ SHULRGR GHWHUPLQDGR 7DPELpQ HV
LPSRUWDQWH VDEHU TXH SDUD ORJUDU pVWD HILFDFLD VH GHEHQ FRQVLGHUDU ORV
GLIHUHQWHVUHFXUVRVWpFQLFRV\KXPDQRVGHODHPSUHVDSDUDQRVREUHSDVDUORV
OtPLWHVGHODFDSDFLGDGSURGXFWLYD
8QD HPSUHVD SXHGH ORJUDU HO Pi[LPR QLYHO GH SURGXFFLyQ FXDQGR ORJUD
FRPELQDU ORV IDFWRUHV GH SURGXFFLyQ GH WDO IRUPD TXH ORV FRVWRV GH SURGXFLU
34
XQDXQLGDGUHVXOWHQVLHQGRORVPiVEDMRVSRVLEOHVSDUDODSURSLDHPSUHVD$O
PLVPR WLHPSR OD HPSUHVD GHEH LQWURGXFLUGHQWURGHOSURFHVRFRQRFLPLHQWRV
HVWXGLRV\UHFXUVRVTXHD\XGHQDYROYHUVHPDVFRPSHWLWLYRV
3DUDFXDOTXLHUHPSUHVDHVGHYLWDOLPSRUWDQFLDHOFRQRFHUORVFRVWRVUHDOHVGH
ORV GLIHUHQWHV SURFHVRV SDUD FXDOTXLHU WRPD GH GHFLVLRQHV SXHV FRQ XQ
LQFUHPHQWR \ DXPHQWR GH ORV FRVWRV LQPHGLDWDPHQWH VH YH UHSHUFXWLGR
GHQWUR GH ODV XWLOLGDGHV GH OD HPSUHVD 3RU WDO UD]yQ ODV HPSUHVDV GHEHQ
WRPDU GHFLVLRQHV FRQ UHVSHFWR D SURGXFFLyQ FDQWLGDG GH YHQWDV \ SUHFLR
WHQLHQGRHQFXHQWDHQSULPHUDLQVWDQFLDDOFRVWR
0$5&2&21&(378$/
7HUPLQRORJtDGHODLQYHVWLJDFLyQ
3DUD XQDPD\RUFRPSUHVLyQDFHUFDGHOWHPDGHOSUR\HFWRGHLQYHVWLJDFLyQD
FRQWLQXDFLyQ VH GHILQHQ ORV FRQFHSWRV PDV XWLOL]DGRV \ SUDFWLFDGRV HQ HO
HVWXGLRWDQWRHQHOiPELWRGHORVFRVWRVFRPRGHWLHPSRVHVWiQGDUHV
(VWXGLR GH WLHPSRV +HUUDPLHQWD TXH VH XWLOL]D SDUD GHWHUPLQDU HO WLHPSR
SURPHGLRHQTXHXQWUDEDMDGRUFDOLILFDGRUHDOL]DXQDWDUHD
7LHPSR UHDO 6H GHILQH FRPR HO WLHPSR SURPHGLR GHO RSHUDULR GXUDQWH XQ
HVWXGLRGHWLHPSRVHQXQDWDUHD
7LHPSR HVWiQGDU 7LHPSR UHTXHULGR SDUD TXH XQ RSHUDULR FDOLILFDGR
SOHQDPHQWH FDOLILFDGR DGLHVWUDGR \ WUDEDMDQGR D XQ ULWPR QRUPDO OOHYD D
FDERXQDGHWHUPLQDGDRSHUDFLyQ
)DWLJD (VWDGR ItVLFR R PHQWDO GHO WUDEDMR TXH LQIOX\HQ HQ VX GHVHPSHxR
KDELWXDO
35
&RVWRV GH SURGXFFLyQ 6RQ ORV TXH VH JHQHUDQ HQ FXDOTXLHU SURFHVR
SURGXFWLYR HQ GRQGH VH KDJDQ WUDQVIRUPDFLyQ GH PDWHULD SULPD SDUD
ILQDOPHQWH FRQVHJXLU XQ SURGXFWR WHUPLQDGR (QWUH ORV FRVWRV GH SURGXFFLyQ
VH HQFXHQWUDQ FRVWRV GH PDWHULD SULPD FRVWRV GH PDQR GH REUD \ FRVWRV
JHQHUDOHVGHIDEULFDFLyQ
(OHPHQWRVGHOFRVWRGHSURGXFFLyQ/RVHOHPHQWRVTXHFRPSRQHQHOFRVWR
GHSURGXFFLyQVRQODPDWHULDSULPDPDQRGHREUD\ORVFRVWRVLQGLUHFWRVGH
IDEULFDFLyQ
0DWHULDOHV GLUHFWRV 6RQ ORV TXH YDQ GLUHFWDPHQWH LQYROXFUDGRV FRQ HO
SURGXFWR HV GHFLU HVWRV PDWHULDOHV KDFHQ SDUWH GHO SURGXFWR WHUPLQDGR
,JXDOPHQWH HVWH WLSR GH PDWHULDOHV VRQ ORV TXH SRU VX YDORU FXDOLWDWLYR \
FXDQWLWDWLYRGHQWURGHOSURGXFWRSXHGHQFDWDORJDUVHFRPRGLUHFWRV
0DWHULDOHV LQGLUHFWRV 6RQ ORV PDWHULDOHV XVDGRV HQ OD IDEULFDFLyQ GH XQ
SURGXFWR TXH QR KDFHQ SDUWH GH ORV PDWHULDOHV GLUHFWRV \ TXH HQ PXFKRV
FDVRV VXV FRVWRV SRU VHU WDQ SRFR UHSUHVHQWDWLYRV GHQWUR GHO SURGXFWR VRQ
PX\GLItFLOHVGHFDOFXODU
0DQR GH REUD GLUHFWD +DFHQ SDUWH GH OD PDQR GH REUD GLUHFWD DTXHOORV
WUDEDMDGRUHV TXH GH PDQHUD GLUHFWD WUDEDMDQ GHQWUR GH OD HPSUHVD HQ OD
IDEULFDFLyQGHORVSURGXFWRV'LFKRVWUDEDMDGRUHVVRQTXLHQHVVHHQFDUJDQGH
ODWUDQVIRUPDFLyQGHODVPDWHULDOHVGLUHFWRVHQSURGXFWRVWHUPLQDGRV
0DQR GHREUDLQGLUHFWD6RQFRQVLGHUDGRV02,DTXHOORVWUDEDMDGRUHVGHOD
HPSUHVDTXHQRWLHQHQDFWLYLGDGHVGLUHFWDVFRQODIDEULFDFLyQGHOSURGXFWRHV
GHFLU KDFHQ SDUWH GH OD 02, D TXLHQHV QR VH FRQVLGHUDQ FRPRPDQRGHREUD
GLUHFWD
36
&RVWRV LQGLUHFWRV GH IDEULFDFLyQ &RPR VX QRPEUH OR GLFH ³FRVWRV
LQGLUHFWRV´KDFHQSDUWHGHHVWRVFRVWRVORVPDWHULDOHVLQGLUHFWRV\ODPDQRGH
REUD LQGLUHFWD ,JXDOPHQWH FRVWRV FRPR VHUYLFLRV S~EOLFRV DUUHQGDPLHQWRV
VHJXURV GHSUHFLDFLRQHV HQWUH RWRV FRPSRQHQ ORV FRVWRV LQGLUHFWRV GH
IDEULFDFLyQ&,)
'LFKRVFRVWRVVRQGLItFLOPHQWHDVLJQDEOHVHQXQDRUGHQGHSURGXFFLyQ\DTXH
VX FXDQWLILFDFLyQ HV GLItFLO GHQWUR GH FDGD XQR GH ORV SURGXFWRV 'HQWUR GHO
HVWXGLRHVGLItFLOFRQRFHUHQTXHSURSRUFLyQODHQHUJtDORVOXEULFDQWHVSDUDODV
PDTXLQDV OLWRJUiILFDV HO SHJDQWH TXH VH XWLOL]D SDUD HPEORFDU R OD JDVROLQD
TXH VH XVDSDUDODYDUODVPDTXLQDVHQWUHRWURVDIHFWDQHOFRVWRWRWDOGHXQ
GHWHUPLQDGR WUDEDMR /D HPSUHVD SXHGH FRQRFHU HVWRV FRVWRV GHQWUR GH XQ
SHULRGR GHWHUPLQDGR SHUR HV GLItFLO DVLJQDU GLFKR FRVWR JHQHUDO D FDGD
SURGXFWR\PDVD~QFXDQGRVHWUDWDGHXQDOLWRJUDItDHQGRQGHFDGDRUGHQGH
SURGXFFLyQWLHQHDWULEXWRVFRPSOHWDPHQWHLQGHSHQGLHQWHV\~QLFRV
7DVD SUHGHWHUPLQDGD /RV FRVWRV LQGLUHFWRV GH IDEULFDFLyQ SRU VX
QDWXUDOH]D WDQ FRPSOHMD VH KDFHQ GLItFLOHV GH DVLJQDU D ORV FRVWRV GH
SURGXFFLyQSRUWDOUD]yQH[LVWHXQDIRUPXODTXHUHODFLRQDORV&,)FRQHOQLYHO
GHSURGXFFLyQSUHVXSXHVWDGRSDUDDVtFRQRFHUODWDVDSUHGHWHUPLQDGD
(Q OR TXH UHILHUH D HO QLYHO GH SURGXFFLyQ SUHVXSXHVWDGR VH GHEH WHQHU
SUHVHQWH OD FDSDFLGDG LQVWDODGD \ UHDO GH OD HPSUHVD SDUD WDO ILQ HVWH
SUHVXSXHVWR GHEH VHU H[SUHVDGR HQ GLIHUHQWHV XQLGDGHV FRPR OR VRQ
XQLGDGHV GH SURGXFWR KRUD GH PDQR GH REUD GLUHFWD PDQR GH REUD GLUHFWD
KRUDV PDTXLQD HQWUH RWUDV < SDUD HO SUHVXSXHVWR GH FRVWRV JHQHUDOHV GH
IDEULFDFLyQ\DFRQRFLHQGRODEDVHSDUDHOFDOFXORGHODWDVDVHSXHGHSURFHGHU
D FDOFXODU ORV FRVWRV JHQHUDOHV GH IDEULFDFLyQ TXH FRUUHVSRQGHQ D DO QLYHO GH
SURGXFFLyQSUHVXSXHVWDGR
37
&RVWRVILMRV6RQDTXHOORVTXHQRVHYHQDIHFWDGRVSRUORVGLIHUHQWHVQLYHOHV
GHSURGXFFLyQHVGHFLUVtODSURGXFFLyQGHODHPSUHVDDXPHQWDRGLVPLQX\H
QR VH YH DIHFWDGR HVWH FRVWR SRU HO FRQWUDULR SHUPDQHFHUi FRQVWDQWH GHQWUR
GH XQ SHULRGR GHWHUPLQDGR /R DQWHULRU VLHPSUH \ FXDQGR ORV QLYHOHV GH
SURGXFFLyQ GHQWUR GHO SHULRGR VH HQFXHQWUHQ GHQWUR GHO UDQJR HVWDEOHFLGR
GHVGH HO LQLFLR GHO SHULRGR (Q HO PRPHQWR HQ HO TXH OD HPSUHVD GHVHD R
SODQHH DXPHQWDU VX FDSDFLGDG SURGXFWLYD D IXWXUR GHEH FRQVLGHUDU KDFHUXQ
UHDMXVWH D VXV FRVWRV ILMRV SDUD DVt FRQWDU FRQ OD LQIUDHVWUXFWXUD QHFHVDULD
SDUDFXPSOLUVXVPHWDVSURGXFWLYDV
'H LJXDO IRUPD HVWRV FRVWRV VRQ GH VXPD LPSRUWDQFLD HQ OD HPSUHVD SXHV
FRQ EDVH D HVWRV FRVWRV OD SURGXFFLyQ VH SURJUDPD SODQHD \ HMHFXWD (QWUH
HVWRV FRVWRV VH HQFXHQWUDQ ORV VDODULRV GH SHUVRQDO HMHFXWLYR DOTXLOHU GH
SODQWDGHSUHFLDFLyQVHJXURVHQWUHRWURV
&RVWRV YDULDEOHV 6RQ DTXHOORV TXH VH YHQ DIHFWDGRV GLUHFWDPHQWH FRQ ODV
YDULDFLRQHVGHQWURGHODSURGXFFLyQ(QHVWRVFRVWRVLQIOX\HQODPDQRGHREUD
\ODPDWHULDSULPD
/D GLIHUHQFLD TXH H[LVWH HQWUH FRVWRV ILMRV \ YDULDEOHV VH DSOLFD SDUD
SUHVXSXHVWRV D FRUWR SOD]R SXHV VL OR FRQVLGHUDPRV D ODUJR SOD]R HQWRQFHV
SXHGH GHFLUVH TXH WRGRV ORV FRVWRV VRQ YDULDEOHV SXHVWR TXH HV SRVLEOH
DXPHQWDURGLVPLQXLUODFDSDFLGDGGHSURGXFFLyQ
&RVWRV GLUHFWRV 3XHGHQ VHU IiFLOPHQWH LGHQWLILFDGRV GHQWUR HVWiQ OD PDQR
GHREUDGLUHFWD\ODPDWHULDSULPDGLUHFWD
&DSDFLGDGLQVWDODGD&DSDFLGDGUHODFLRQDGDFRQODFDSDFLGDGTXHWLHQHQORV
DFWLYRV TXH OD HPSUHVD SRVHH (V GHFLU WRGDV OD PDTXLQDV GH OD HPSUHVD
WLHQHQXQDFDSDFLGDGGHSURGXFFLyQFRQODFXDOODHPSUHVDSXHGHSODQLILFDUVX
SURGXFFLyQ SDUD XQ GHWHUPLQDGR SHULRGR ,JXDOPHQWH HV YDOLGR DFODUDU TXH
HVWD FDSDFLGDG QXQFD SRGUi VHU XWLOL]DGD DO GHELGRDIDFWRUHVH[WHUQRV
38
TXH QR SHUPLWHQ TXH HVWD FDSDFLGDG SXHGD VHU XWLOL]DGD QL HQ FLUFXQVWDQFLDV
RSWLPDVGHSURGXFFLyQ
&DSDFLGDG UHDO /D FDSDFLGDG UHDO HV XQ SRUFHQWDMH GHQWUR GH OD FDSDFLGDG
LQVWDODGD GHELGR D IDFWRUHV TXH LQWHUYLHQHQ GHQWUR GHO SURFHVR SURGXFWLYR
1RUPDOPHQWHVHFRQVLGHUDTXHODFDSDFLGDGUHDOHVDSUR[LPDGDPHQWHXQ
GH OD FDSDFLGDG LQVWDODGD /D FDOLGDG UHDO HV UHVXOWDGR HQWRQFHV GH IDFWRUHV
FRPRHOKXPDQRGHVJDVWHGHODVPDTXLQDVGHPRUDVPDQWHQLPLHQWRVIDWLJD
GHWUDEDMDGRUHVUHQGLPLHQWRGHVSOD]DPLHQWRVHQWUHRWURV
7HUPLQRORJtDGHODHPSUHVD
$FRQWLQXDFLyQVHGHVFULEHQORVGLIHUHQWHVWpUPLQRVXVDGRVHQODHPSUHVDFRQ
UHVSHFWRDVXDFWLYLGDG\SURFHVRSURGXFWLYR
$OLVWDPLHQWR 3UHSDUDFLyQ GH OD PDTXLQD OLWRJUiILFD TXH DEDUFD PRQWDMH GH
SDSHO PRQWDMH GH SODQFKD HQWLQWDGD \ JUDGXDFLyQ \ FDOLEUDFLyQ SDUD
SURFHGHUDVDFDUODSULPHUDSUXHED
%DUQL]DGR $SOLFDFLyQ GH EDUQL] SDUD TXH WUDV HO SURFHVR GH LPSUHVLyQ GH
FXDOTXLHU GRFXPHQWR DGTXLHUD XQ DVSHFWR PiV FXLGDGR \ DWUDFWLYR (O EDUQL]
SXHGH VHU PDWH R EULOOR 'HSHQGLHQGR GH FXiO VH DSOLTXH VH FRQVHJXLUiQ ORV
HIHFWRVGHVHDGRV
&DMD WLSRJUiILFD &DMyQ GH PDGHUD R GH SOiVWLFR GH IRUPD UHFWDQJXODU
VXEGLYLGLGR HQ FDMHWLQHV R FRPSDUWLPHQWRV HQ ORV TXH HVWiQ GLVSXHVWRV \
RUGHQDGRV WRGRV ORV FDUDFWHUHV VXHOWRV R PRYLEOHV GHO PLVPR FXHUSR GH XQD
GHWHUPLQDGD VHULH \ IDPLOLD \ HO VXUWLGR GH EODQFRV WLSRJUiILFRV SDUD HO
HVSDFLDGRSDUDHOVDQJUDGR\SDUDFRPSOHWDUODVOtQHDVFRUWDV
&DOLEUH(OHVSHVRUGHOSDSHOGDGRHQJUDPRVP
39
&RORUNH\(VXQPpWRGRHQHOFXDOVHVXSHUSRQHQFXDWURKRMDVVHSDUDGDVGH
SHOtFXODGHFRODU\VHPRQWDQVREUHSDSHOEODQFRSDUDFUHDUODLPDJHQFRQVXV
GLVWLQWRV FRORUHV (VWR VH XVD SDUD TXH HO RSHUDULR GH OD PDTXLQD OLWRJUiILFD
DQDOLFH FRPR GHEH TXHGDU HO WUDEDMR FRQ FDGD FRORULPSUHVRHQ HO $QH[R %
VHPXHVWUDXQGLVHxRHQVXFRORUHVEiVLFRV&0<.
&0<. &LDQ PDJHQWD DPDULOOR \ QHJUR VRQ ODV FXDWUR WLQWDV XWLOL]DGDV HQ HO
SURFHVR GH LPSUHVLyQ SRU FXDWULFURPtD /D FRPELQDFLyQ GH HVWRV FRORUHV HQ
GLIHUHQWHVSURSRUFLRQHVGDFRPRUHVXOWDGRWRGRVORVFRORUHV\PDWLFHV
&RPSDJLQDU 3URFHVR PHGLDQWH HO FXDO XQ RSHUDULR XQH FRQ VX QXPHUDFLyQ
UHVSHFWLYD HO RULJLQDO \ OD FDQWLGDG GH FRSLDV UHTXHULGDV SRU HO FOLHQWH HQ
WDORQDULRV\DVHDGHIDFWXUDVUHFLERVFRPSUREDQWHVHQWUHRWURV
&RVHU3HJDUWDORQDULRVFDUWLOODVOLEURVRFXDOTXLHUSURGXFWRTXHORUHTXLHUD
FRQXQRVJDQFKRVHQPDWHULDOGHDODPEUH
(PEORFDU(QHOPRPHQWRHQTXHORVWDORQDULRV\DKDQVLGRFRPSDJLQDGRV\
UHYLVDGRV VH RUJDQL]DQ FRUUHFWDPHQWH SDUD XQWDUOHV HO SHJDQWH \D VHD HQ OD
SDUWHVXSHULRURHQHOFRVWDGR\DVtHVWRVTXHGDUHPEORFDGRV
(QFXDGHUQDFLyQ ÈUHD HQ OD FXDO \D LPSUHVR HO SDSHO SRU OD PDTXLQD
OLWRJUiILFD \R PDTXLQD WLSRJUiILFD VH GDQ ORV DFDEDGRV ILQDOHV GHO WUDEDMR
(VWDiUHDLQYROXFUDFRPSDJLQDUSHUIRUDUFRVHUUHYLVDUSOHJDUHQWUHRWUDV
)RWRPHFiQLFD3URFHVRGHVHSDUDFLyQGHORVFXDWURFRORUHVFDGDXQRHQVXV
GLIHUHQWHV SRUFHQWDMHV 7UDV HO SURFHVR GH IRWRPHFiQLFD VH REWLHQHQ FXDWUR
SRVLWLYRV XQR SDUD FDGD FRORU \ XQD SUXHED GH FRORU TXH VH XWLOL]DUiQ
SRVWHULRUPHQWHSDUDHOSURFHVRGHLPSUHVLyQ
40
/LWRJUDItD (VWH SURFHVR VH FRQVLGHUD SODQR JUiILFR HV GHFLU XVD XQD
VXSHUILFLH GH LPSUHVLyQ SODQD (O iUHD GH OD LPDJHQ VH WUDWD TXtPLFDPHQWH
SDUDTXHDFHSWHODWLQWD\UHFKDFHHODJXDHQWDQWRTXHHOiUHDVLQLPDJHQVH
WUDWDSDUDDFHSWDUHODJXD\UHFKD]DUODWLQWD
/LWRJUDItD 2))6(7 3URFHGLPLHQWR GH LPSUHVLyQ SODQRJUiILFD LQGLUHFWD HQ HO
TXH OD LPDJHQ VH WUDQVILHUH GH XQD IRUPD HQWLQWDGD D XQ FLOLQGUR LQWHUPHGLR
UHYHVWLGRFRQXQDPDQWLOODGHFDXFKR\GHpVWHDOVRSRUWHGHLPSUHVLyQSDSHO
FDUWyQ KRMDODWD PDGHUD HWF&RPRHOFDXFKRVHDGDSWDPHMRUTXHODIRUPD
UtJLGDDODHVWUXFWXUDGHOVRSRUWHGHLPSUHVLyQHOSURFHGLPLHQWRRIIVHWSHUPLWH
REWHQHU PHMRUHV UHVXOWDGRV KDVWD HQ SDSHOHV \ FDUWRQHV UXJRVRV \ VREUH
VRSRUWHV GXURV FRPR PHWDO PDGHUD HWF HQ FRPSDUDFLyQ FRQ OD LPSUHVLyQ
SODQRJUiILFDGLUHFWD
/DV IRUPDV HPSOHDGDV VRQ SLHGUDV OLWRJUiILFDV SODQFKDV GH FLQF R GH
DOXPLQLR SODQFKDV SROLPHWiOLFDV KRMDV GH PDWHULDOHV GH SOiVWLFRV /D
LPSUHVLyQVHKDFHFDVLH[FOXVLYDPHQWHHQPiTXLQDVURWDWLYDVGHSOLHJRVRGH
ERELQDGHXQRRGHYDULRVFRORUHV\WDPELpQGHEODQFR\UHWLUDFLyQDODYH]HQ
XQD VROD SDVDGD GHO SDSHO SRU OD PiTXLQD /DV DOWDV YHORFLGDGHV
FDUDFWHUtVWLFDVGHOSURFHGLPLHQWRRIIVHWVRQSRVLEOHVWDPELpQHQODLPSUHVLyQ
GHSROLFURPtDVGHELGRDODUHGXFLGDKXPHFWDFLyQGHODVIRUPDVHQODLPSUHVLyQ
LQGLUHFWD\SRUWDQWRDODPD\RUHVWDELOLGDGGLPHQVLRQDOGHOSDSHO
1HJDWLYRV 3HOtFXOD TXH VH REWLHQH DO IRWRJUDILDU RULJLQDOHV FRQ OD FiPDUD
7DPELpQOD]RQDGHLPSUHVLyQTXHDSDUHFHEODQFDVREUHIRQGRQHJUR
3ODQFKD HOHFWURHVWiWLFD /D SODQFKD HOHFWURVWiWLFD HV XQD SODFD RIIVHW GH
SDSHOUHFXELHUWDFRQy[LGRGH]LQF
3ROLFURPtD3URFHVRGHUHSURGXFFLyQDWRGRFRORUSRUVHSDUDFLyQGHLPDJHQ
HQWUHVFRORUHVSULPDULRVF\DQPDJHQWD\DPDULOORPiVHOQHJUR&DGDXQR
41
GHORVFXDWURFRORUHVVHFRORFDHQXQDSODQFKDVHSDUDGDTXHDOLPSULPLUVREUH
ODVRWUDVUHSURGXFHHOHIHFWRGHWRGRVORVFRORUHVGHORULJLQDO
5HJLVWUR 3URFHGLPLHQWR XWLOL]DGR SDUD HQFDMDU HO FRQWRUQR GH FDGD XQR GH
ORV FRORUHV HQ HO OXJDU H[DFWR TXH OHV FRUUHVSRQGH HQ DTXHOORV FDVRV HQ TXH
ORVFRORUHVVHHVWDPSHQFRQYDULDVPDWULFHVGLIHUHQWHV
6HSDUDFLyQGHFRORUHV3URFHVRPHGLDQWHHOFXDOXQGLVHxRDFRORUGHEHVHU
FRQYHUWLGR D ORV FXDWUR FRORUHV &0<. (VWR VH FRQVLJXH VHSDUDQGR HO RULJLQDO
HQ WUHV FRORUHV FLDQ PDJHQWD \ DPDULOOR D ORV TXH VH DxDGH HO QHJUR SDUD
GDUXQGHWDOOHPDVILQR\DxDGLUGHQVLGDGDODV]RQDVRVFXUDV(VWDRSHUDFLyQ
WLHQH FRPR QRPEUH SROLFURPtD \ GD FRPR UHVXOWDGR FXDWUR SHOtFXODV HO
DQH[R%PXHVWUDXQGLVHxRHQVXVFRORUHVEiVLFRV
7LSRJUDItD /D WLSRJUDItD HV FRQVLGHUDGD FRPR XQ SURFHVR GH UHOLHYH HQ
GRQGH ODV LPiJHQHV VH LPSULPHQ D WUDYpV GH EORTXHV GH WLSRJUDItD HV GHFLU
SODQFKDVTXHWLHQHQXQDVXSHUILFLHVREUHVDOLHQWHSDUDHOiUHDGHODLPDJHQ/D
VXSHUILFLH TXH VREUHVDOH VH HQWLQWD PHGLDQWH URGLOORV \ D FRQWLQXDFLyQ VH
DSULHWDFRQWUDHOSDSHOSDUDHIHFWXDUODLPSUHVLyQ
0$5&20(72'2/2*,&2
3DUDODUHDOL]DFLyQGHOHVWXGLRIXHQHFHVDULRFRQRFHUPX\DIRQGRODViUHDVGH
OD HPSUHVD SHUR SULQFLSDOPHQWH HO iUHD SURGXFWLYD /D SULPHUD IDVH VH
FRQFHQWURHQREVHUYDU\HQDGHQWUDUVHGHQWURGHODVGLVWLQWDVDFWLYLGDGHVGHO
SURFHVRQRVRORSDUDWHQHUFRQRFLPLHQWRVPDVDFHUWDGRVVLQRWDPELpQSDUD
JDQDUVHODFRQILDQ]DGHORVHPSHODGRVTXLHQHVHQXQFRPLHQ]RVHPRVWUDURQ
UHDFLRV DO HVWXGLR SXHVHVWRVVLHPSUHSLHQVDQTXHHVWRVHVWXGLRVVHFHQWUDQ
HQHYDOXDUORV\QRHQH[DPLQDUDWRGDODHPSUHVDFRPRXQFRQMXQWR
7HQLHQGRHOGLDJQRVWLFRGHODHPSUHVDVHSURFHGLyDUHDOL]DUODPDWUL]'2)$
OD FXDO DUURMR HQ TXH SXQWRV GH OD HPSUHVD VH QHFHVLWDED FRQ PDV XUJHQFLD
42
UHDOL]DU HVWXGLRV (VWR VLUYLy SDUD KDFHU XQ OLQHDPLHQWR LQLFLDO GH ODV
DFWLYLGDGHVTXHVHUHDOL]DUtDQHLPSOHPHQWDUtDQGHQWURGHODRUJDQL]DFLyQ
3DUD GLFKRV HVWXGLRV VH KL]R QHFHVDULR UHDOL]DU GLIHUHQWHV WDEODV SDUD OD
UHFROHFFLyQ\DQiOLVLVDGHFXDGRGHORVGDWRV$OPLVPRWLHPSRPLHQWUDVVHOH
KDFLD XQ VHJXLPLHQWR DO HVWXGLR VH LPSOHPHQWDURQ YDULRV IRUPDWRV TXH
SHUPLWLHURQ FRQWDU FRQ PDV GDWRV SDUD FRQYHUWLU ORV WLHPSRV HVWDEOHFLGRV HQ
GDWRVPDVFHUWHURV
',6(f2'(/,1)250(),1$/
(OGLVHxRGHOLQIRUPHILQDOHVHOVLJXLHQWH
•
'LDJQRVWLFRGHODHPSUHVD
D ÈUHDVGHODHPSUHVD
E 3URGXFWRV
•
(VWXGLR
D 7LHPSRVHVWiQGDUHV
E 6HJXLPLHQWR
F &RVWRV
•
3URSXHVWD
D 0DWHULDOHV
E 0DQRGHREUD
F &RVWRVLQGLUHFWRVGHIDEULFDFLyQ
G 3ODQHDFLyQGHODLPSOHPHQWDFLyQ
•
(YDOXDFLyQILQDQFLHUDGHODLPSOHPHQWDFLyQ
D 3UHVXSXHVWRV
E (YDOXDFLyQ
F $QiOLVLVGHVHQVLELOLGDG
43
',$*1Ï67,&2
7DEOD0$75,='2)$
'(%,/,'$'(6
$0(1$=$6
• $XVHQFLDGHIXQFLRQHVGHILQLGDV
• /DGHPDQGDVHKDFRQYHUWLGRHQ
XQR GH ORV SUREOHPDV PDV
• 'HVHTXLOLEULRGHIXQFLRQHVGHQWUR
JUDYHVGHOVHFWRU
GHORVHPSOHDGRV
• &RQWDELOLGDG FRPHUFLDO VDELHQGR
• &RPSHWHQFLD
GHSUHFLRVEDMRV
• $XVHQFLDGHXQDSROtWLFDSUHFLRV
• ,QFXPSOLPLHQWR HQ HO WLHPSR GH
• 3URGXFWRV VXVWLWXWRV PXFKRV
FOLHQWHV
HQWUHJD
SHUPDQHQWH
GH
DFDSDUDU
FOLHQWHV VREUHSDVDQ ORV OLPLWHV
TXHODHPSUHVDHVSURGXFWLYD
• &RQWURO
SRU
KDQ
RSWDQGR
SRU
LPSULPLU GHVGH VX FRPSXWDGRU
ODV
VXVIRUPDWRVFRQWDEOHV
RUGHQHVGHSURGXFFLyQ
• &XHOORV GH ERWHOOD HQ HO iUHD GH
• 3URGXFWRV
VXVWLWXWRV
&RPSHWHQFLD
(QFXDGHUQDFLyQ
TXH
RIUHFH
PHQRUHV SUHFLRV SXHV FXHQWDQ
• 'HVFRQRFLPLHQWRGHORVFRVWRVGH
FRQ XQ SURFHVR GH SURGXFFLyQ
SURGXFFLyQ
GLVWLQWD \ FRQ XQD FDOLGDG PX\
SDUHFLGD D OD GH OD SURGXFFLyQ
OLWRJUiILFD
2325781,'$'(6
)257$/(=$6
• &RPSUDQGR JUDQGHV FDQWLGDGHV
• 3URFHVRFRQHOFOLHQWH
GH
• 3ROtWLFDGHFDUWHUD
• /D
HPSUHVD
SHUWHQHFH
FRRSHUDWLYDV
D
pVWRV
FRRSHUDWLYDVGHLPSUHVRUHV
SULPD
GH
RWRUJDQ
D
ODV
LPSUHVRUHV
JUDQGHV
GHVFXHQWRVDVXVDVRFLDGRV
• /D PDTXLQDULD FRQ OD TXH FXHQWD
OD HPSUHVD SHUPLWH SURGXFLU
PDWHULD
• &UHFLPLHQWR GHO GH OD
WUDEDMRVGHH[FHOHQWHFDOLGDG
LQGXVWULDJUDILFD
44
• ÈUHD GH GLVHxR JUDILFR TXH
• 6HPLQDULRV
GLFWDGRV
SRU
FXPSOH FRQ ODV H[SHFWDWLYDV GHO
$1',*5$) \ &,*5$) SDUD
FOLHQWH
PHMRUDU OD SURGXFWLYLGDG GH ODV
HPSUHVDVGHOVHFWRU
• &RQRFLPLHQWR GH ODV FDSDFLGDGHV
\
FXDOLGDGHV
TXH
WLHQH
OD
• &OLHQWHVSRWHQFLDOHVGHQWURGHOD
UHJLyQ
PDTXLQDULD
• &RQRFLPLHQWR
GHO
SURFHVR
SURGXFWLYR
• 3HUVRQDO FDOLILFDGR SDUD PDQHMDU
ODVGLIHUHQWHVPDTXLQDV
• $PSOLRSRUWDIROLRGHSURGXFWRV
• 7UD\HFWRULDGHODHPSUHVDGHQWUR
GHODFLXGDG
)XHQWH$XWRUHV
',$*1267,&2(;7(512
/D LQGXVWULD GH ODV DUWHV JUDILFDV GXUDQWH ORV ~OWLPRV DxRV KD WHQLGR XQ
DXPHQWR VLJQLILFDWLYR 6HJ~Q GDWRV GHO '$1( OD SURGXFFLyQ JUDILFD WXYR XQ
DXPHQWRGHOORFXDOVHGHEHSULQFLSDOPHQWHDOFUHFLPLHQWRGHHPSUHVDV
GH SURGXFFLyQ HGLWRULDOVHJXLGRSRUODVHPSUHVDVGHSURGXFFLyQGHSURGXFWRV
SXEOLFLWDULRV \ FRPHUFLDOHV ÒQLFDPHQWH VH SUHVHQWR XQ OHYH GHFUHFLPLHQWR
GHQWUR GH OD LQGXVWULD JUDILFD HQ HPSUHVDV GHGLFDGDV D SURGXFWRV GH
HPSDTXHV\HWLTXHWDV
(VLPSRUWDQWHVDEHUTXHDXQTXHVHVDEHTXHHOVHFWRUOLWRJUiILFRHVXQVHFWRU
SHTXHxRFRPSDUDGRFRQVHFWRUHVHGLWRULDOHVLJXDOPHQWHHVJUDWLILFDQWHVDEHU
TXH GHQWUR GHO SDtV VH HVWi SUHVHQWDQGR XQ SDQRUDPD DOHQWDGRU 6HJ~Q OD
(2,& (PSUHVD GH 2SLQLyQ ,QGXVWULDO &RQMXQWD ORV SULQFLSDOHV SUREOHPDV GHO
4
ZZZDQGLJUDIRUJ
45
VHFWRUVRQHOFDSLWDOGHWUDEDMRODGHPDQGDODUHFXSHUDFLyQ
GHFDUWHUDODUHQWDELOLGDGHQWUHRWURV
,JXDOPHQWHVHJ~QOD(,2&ORVDQWHULRUHVSUREOHPDVDIHFWDQSULQFLSDOPHQWHD
HPSUHVDV GHGLFDGDV D SURGXFLU HPSDTXHV \ HWLTXHWDV FRQ XQ OR TXH
LQGLFD TXH DXQTXH ORV VHFWRUHV OLWRJUiILFRV WLHQHQ XQD SURSRUFLyQ GH YHQWDV
PHQRUDRWURVVHFWRUHVHVEXHQLQGLFLRFRQWDUFRQHVWRVSDQRUDPDV(VGHEHU
GH FDGD HPSUHVD VDFDU SURYHFKR GH ODV GLVWLQWDV IRUWDOH]DV TXH WLHQH FDGD
XQDHQVXHQWRUQRUHJLRQDO
'HQWUR GH OD UHJLyQ VRQ SRFDV ODV HPSUHVDV HGLWRULDOHV SRU HO FRQWUDULR KD\
VLQ Q~PHUR GH HPSUHVDV WLSRJUiILFDV \ OLWRJUiILFDV &DGD YH] VH YH PiV HO
DXPHQWRGHSHUVRQDVTXHFUHDQPLFURHPSUHVDVOLWRJUiILFDV\RWLSRJUiILFDVHQ
VXV SURSLDV YLYLHQGDV OR TXH KDFH TXH HPSUHVDV SHTXHxDV SHUR OHJDOPHQWH
FRQVWLWXLGDV YHDQ XQD GLVPLQXFLyQ VLJQLILFDWLYD GHQWUR GH VXV YHQWDV QR VROR
SRU OD VREUH RIHUWD GH SURGXFWRV VLQR WDPELpQ SRUTXH ODV PDTXLQDV GH ODV
PLFURHPSUHVDV VRQ PDQHMDGDV SRU VXV SURSLRV HPSUHVDULRV \ IXQFLRQDQ
GHQWUR GHVXVSURSLDVFDVDVORTXHSHUPLWHTXHVLQFRQWDELOL]DUHVWRVJDVWRV
SXHVRIUH]FDQDORVFOLHQWHVXQSUHFLRPHQRU
'H LJXDO IRUPD HPSUHVDV OHJDOPHQWH FRQVWLWXLGDV SXHGHQ RIUHFHU D JUDQGHV
FOLHQWHV SURGXFWRV GH XQD PHQRU FDOLGDG \ FRQ XQD PD\RU UDSLGH] SRU OD
PDTXLQDULDFRQODTXHVHFXHQWD
'HQWURGHODFLXGDGGH3HUHLUDVHSXHGHKDEODUTXHH[LVWHQDSUR[LPDGDPHQWH
HPSUHVDV GHO WLSR GH OD /LWRJUDItD %ROtYDU HV GHFLU HPSUHVDV GHGLFDGDV D
SURGXFLU SURGXFWRV FRPR GRFXPHQWRV SDUD OD FRQWDELOLGDG GH ODV HPSUHVDV
SXEOLFLGDG HQWUH RWURV 'LFKDV HPSUHVDV KDQ LGR SRFR D SRFR LQYROXFUDQGR
VLVWHPDV GH FRVWRV TXH OHV SHUPLWDQ VHU PiV FRPSHWLWLYRV \ RIUHFHU SUHFLRV
PiV OODPDWLYRV SDUD ORV FOLHQWHV SDUD ODV LPSOHPHQWDFLRQHV LJXDOPHQWH KDQ
WHQLGR TXH LQFOXLU GHQWUR GHO SHUVRQDO D SHUVRQDV FDOLILFDGDV TXH SXHGDQ
46
UHDOL]DU GLFKRV HVWXGLRV 7DPELpQ VH SXHGH FRQVLGHUDU TXHODPD\RUtDGHODV
HPSUHVDV \D FXHQWDQ FRQ VRIWZDUH GH FRWL]DFLRQHV SDUD YROYHU ORV SURFHVRV
PXFKRPiViJLOHV
3RU RWUR ODGR ODV HPSUHVDV KDQ LGR EXVFDQGR HVWUDWHJLDV FRQ UHVSHFWR D OD
FRQVHFXFLyQ GH ODV PDWHULDV SULPDV TXH KDJDQ TXH VXV FRWL]DFLRQHV WHQJDQ
XQD GLVPLQXFLyQ UHSUHVHQWDWLYD OR TXH UHSHUFXWH LQGLVFXWLEOHPHQWH HQ ORV
SUHFLRV RIUHFLGRV ORJUDQGR GH HVWD IRUPD DFDSDUDU ORV FOLHQWHV SRWHQFLDOHV
'HQWUR GH HVWDV HVWUDWHJLDV HVWiHOFRPSUDUJUDQGHVFDQWLGDGHVGHPDWHULDV
SULPDVFRPRHOSDSHOORJUDQGRGHHVWDIRUPDTXHORVGLVWULEXLGRUHVSDSHOHURV
RWRUJXHQ GHVFXHQWRV VLJQLILFDWLYRV OR TXH KDFH TXH HO FOLHQWH VH YHD
EHQHILFLDGRFRQGLFKRVFRVWRVSXHVFRPRVHKDGLFKRYDULDVYHFHVGHQWURGHO
SURFHVR SURGXFWLYR GH XQD OLWRJUDItD XQR GH ORV FRVWRV PDV UHOHYDQWHV HV HO
SDSHO
,JXDOPHQWH HV LPSRUWDQWH PHQFLRQDU TXH RUJDQL]DFLRQHV FRPR $1',*5$) <
&,*5$) GXUDQWH ORV ~OWLPRV DxRV KD UHDOL]DGR VHPLQDULRV \ FDSDFLWDFLRQHV
VREUHHOPDQHMRHILFLHQWHGHODViUHDVDGPLQLVWUDWLYDVFRQWDEOHV\SURGXFWLYDV
GHHPSUHVDVSHTXHxDVGHOVHFWRU'HQWURGHORVVHPLQDULRVHVWiHOSDTXHWHGH
ODLPSOHPHQWDFLyQGHVLVWHPDVGHFRVWRVEDVDGRHQ$FWLYLGDGHVFRVWRV$%&
TXH DOJXQDV HPSUHVDV GH OD FLXGDG \D KDQ LPSOHPHQWDGR FRQ OD D\XGD GH
HVWDVRUJDQL]DFLRQHV
',$*1267,&2,17(512
*HQHUDOPHQWHODVHPSUHVDVVHHQFXHQWUDQGLYLGLGDVHQGLVWLQWDViUHDVGHQWUR
GHOD/LWRJUDItD%ROtYDUSRUVHUXQDHPSUHVDWDQWRSHTXHxDFRPRIDPLOLDUODV
~QLFDViUHDVDSDUHQWHPHQWHYLVLEOHVVRQODVGHSURGXFFLyQ\DGPLQLVWUDWLYD
3RU OR DQWHULRU HQ HO VLJXLHQWH RUJDQLJUDPD VH PXHVWUD OD HVWUXFWXUD
RUJDQL]DFLRQDOGHODHPSUHVD
47
)LJXUD25*$1,*5$0$/,72*5$),$%2/,9$5
)XHQWH/LWRJUDItD%ROtYDU
/DHPSUHVDFXHQWDHQWRWDOFRQHPSOHDGRV'HORVFXDOHVKDFHQSDUWHGH
iUHDDGPLQLVWUDWLYD\FRQWDEOH\GHOiUHDGHSURGXFFLyQ(QHODQH[R$VH
HQFXHQWUD XQ FXDGUR FRQ ORV GLIHUHQWHV FDUJRV TXH H[LVWHQ GHQWUR GH OD
HPSUHVD ,JXDOPHQWH SRU OD QDWXUDOH]D GH OD HPSUHVD FDGD XQR GH ORV
LQWHJUDQWHVHPStULFDPHQWHFRQRFtDQFXDOHVHUDQVXVIXQFLRQHV3RUODDXVHQFLD
GH IXQFLRQHV GHILQLGDV HQ ODV GLIHUHQWHV iUHDV GH OD HPSUHVD ORV HPSOHDGRV
HMHUFtDQ WDUHDV TXH HQ PXFKRV FDVRV QR OHV FRPSHWtDQ (VWR KDFLD TXH VH
UHWUD]DUDQHQVXVODERUHVUHDOHV\TXHVHVLQWLHUDQHQFRQILDQ]DSDUDUHDOL]DU
WDUHDVQRFRUUHVSRQGLHQWHVDVXWUDEDMR$OPLVPRWLHPSRFDUJRVLPSRUWDQWHV
48
\VXVWDQFLDOHVGHQWURGHODHPSUHVDWHQtDQXQJUDQGHVHTXLOLEULRGHIXQFLRQHV
ORTXHKDFLDTXHQRVHWHUPLQDUDQGHKDFHUODVWDUHDVFRUUHVSRQGLHQWHVRHQ
PXFKRV FDVRV TXH ODV ILQDOL]DUDQ SHUR TXH QR FXPSOLHUDQ ODV H[SHFWDWLYDV
GHVHDGDV 3RU WDO UD]yQ HQ HO GLDJQRVWLFR LQLFLDO GH OD HPSUHVD HQ SULPHUD
LQVWDQFLDVHSDUWLySRUDQDOL]DUFDGDSXHVWRGHWUDEDMR\GHHVWHPRGRSRGHU
FRPHQ]DUDDQDOL]DUGHWHQLGDPHQWHFDGDiUHDGHQWURGHODHPSUHVD
,JXDOPHQWH SDUD PD\RU FRPSUHQVLyQ GHO IXQFLRQDPLHQWR GH OD HPSUHVD VH
PRVWUDUi OD GLVWULEXFLyQ GH ODV iUHDVGHQWURGHODHPSUHVDSDUWLHQGRGHTXH
OD HPSUHVD DFWXDOPHQWH VH HQFXHQWUD XELFDGD D WUHV FXDGUDV GHO 3DUTXH HO
/DJR GH OD FLXGDG GH 3HUHLUD $ FRQWLQXDFLyQ VH PXHVWUD OD GLVWULEXFLyQ GH
SODQWDGHODOLWRJUDItD%ROtYDU
)LJXUD',675,%8&,21'(3/$17$
25
7
5
BATERIA
SANITARIA
CUARTO OSCURO
PAPEL
JEFE DE
PRODUCCION
AUXILIAR CONTABLE
AREA ENCUADERNACION
9
ATENCION AL CLIENTE
GERENTE
AREA DE DISEÑO
GTO
PINZA
HAMADA
GUILLOTINA
TINTAS
PRODUCTO TERMINADO
FA
CT
UR
AC
IO
N
20
)XHQWH$XWRUHV
7HQLHQGR GHILQLGR ODV iUHDV GH OD HPSUHVD \ HQ GRQGH HVWiQ XELFDGDV D
FRQWLQXDFLyQVHDQDOL]DUDFDGDXQDGHHOODV
49
$5($6'(/$(035(6$
$5($&217$%/(<$'0,1,675$7,9$
(O iUHD HVWD FRQVWLWXLGD SRU FXDWUR SHUVRQDV HO JHUHQWH GH OD HPSUHVD HO
FRQWDGRUODDX[LOLDUFRQWDEOH\HOGRPLFLOLR
(Q XQ SULQFLSLR OD HPSUHVD IXH FRQVWLWXLGD FRPR VRFLHGDG SHUR SRU UD]RQHV
SHUVRQDOHVORVGXHxRVGHFLGLHURQGHMDUODDQRPEUHGHXQDVRODSHUVRQDTXLHQ
HV DFWXDOPHQWH HO JHUHQWH GH OD HPSUHVD ,JXDOPHQWH OD HPSUHVD VLHPSUH
OOHYRXQDFRQWDELOLGDGFRPHUFLDOVLQWHQHUHQFXHQWDODSDUWHSURGXFWLYDGHOD
HPSUHVD6HWHQLDHQFXHQWDSDUDORVLQYHQWDULRVLQLFLDOHV\ILQDOHV~QLFDPHQWH
D HO SDSHO SHUR HO SDSHO HQ ERGHJD QR VH WHQLD HQ FXDQWD HO SURFHVDPLHQWR
TXHVHOHKDFLDDOHOSDSHO\HOYDORUTXHDGTXLUtDDHOVHUWUDQVIRUPDGRHQORV
GLIHUHQWHVSURGXFWRVTXHVHKDFHQHQODHPSUHVD$OPLVPRWLHPSRVHGHMDED
D XQ ODGR PDWHULDV SULPDV LPSRUWDQWHV FRPR OR VRQ ODV WLQWDV LQVXPRV SDUD
SURGXFFLyQ LQVXPRV SDUD HQFXDGHUQDFLyQ LQVXPRV SDUD HO GLVHxR HQWUH
RWURV /D HPSUHVD SRU DxRV LJQRUR HO YDORU TXH SRGUtDQ WHQHU ORV SURGXFWRV
WHUPLQDGRV \ HQ SURFHVR SRU OR WDQWR FRQVLGHUy TXH HVWH SURFHGLPLHQWR HUD
HODGHFXDGR
(O VHUYLFLR TXH VH OH SUHVWD DO FOLHQWH HQ XQ SULQFLSLR HVWD D FDUJR GHO iUHD
FRQWDEOH \ DGPLQLVWUDWLYD TXLHQ DVHVRUD \ PXHVWUD ORV GLIHUHQWHV WLSRV GH
WUDEDMRVTXHVHSXHGHQDGDSWDUDODVQHFHVLGDGHVTXHFDGDFOLHQWHWHQJD'H
LJXDO IRUPD VRQ HOORV ORV HQFDUJDGRV GH UHFLELU HO SURGXFWR HQWUHJDGR SRU
SURGXFFLyQ \ HQWUHJiUVHOR D ORV FOLHQWHV \ GH HVWD IRUPD KDFHU OD
FRUUHVSRQGLHQWHIDFWXUDFLyQ\UHFROHFFLyQGHFDUWHUD
)LJXUD3URFHVRGHODHPSUHVD
50
&/,(17(
Por intermedio área
cartera y administrativa
3(','2
Pasa a Producción y este
elabora la
area administrativa entrega
producto terminado y hace
recoleccion de cartera
25'(1'(
352'8&&,Ð1
352'8&72
)XHQWH$XWRUHV
&RQUHVSHFWRDODFRQWDELOLGDGFRQODTXHYLHQHWUDEDMDQGRODHPSUHVDGHVGH
KDFH YDULRV DxRV VH DJUXSR HQ YDULRV IDFWRUHV OD FRQWDELOLGDG \ VH DQDOL]y
FDGDLQWHJUDQWHGHODFRQWDELOLGDG
•
9HQWDV&RQUHVSHFWRDODVYHQWDVODHPSUHVDQRWLHQHQLQJ~QWLSRGH
SROtWLFD HVWDEOHFLGD SDUD GHVFXHQWRV VLQ QLQJXQD SROtWLFD GHILQLGD SDUD
HOSUHFLRGHXQSURGXFWRODHPSUHVDVHEDVDHQIDFWRUHVFRPSHWLWLYRV
HVGHFLUFXDQGRVHWUDWDGHXQFOLHQWHSRWHQFLDOPHQWHLPSRUWDQWHSDUD
ODHPSUHVDVHKDFHXQGHVFXHQWRUD]RQDEOH(VHQHVWHSXQWRHQGRQGH
ODHPSUHVDSXHGHHQPXFKDVRFDVLRQHVHVWDUSHUGLHQGRWRGDVXXWLOLGDG
R WDPELpQ SHUGHU XQ FOLHQWH SXHV FRPR OD HPSUHVD QR FXHQWD FRQ XQ
VLVWHPD GH FRVWRV GHILQLGR SRU HQGH QR VH SXHGH HVWDEOHFHU XQ
PDUJHQ GH XWLOLGDG GHILQLGR SDUD HQWUDU D GHILQLU XQD SROtWLFD GH
GHVFXHQWRVDFOLHQWHVHVSHFLDOHV
3RU RWUR ODGR FRPR SROtWLFD GH FDUWHUD VH WLHQHQ GtDV OD HPSUHVD
RWRUJDHOEHQHILFLRGHODSROtWLFDDFOLHQWHVLPSRUWDQWHV\FRQRFLGRV
51
•
&RPSUDV /DV FRPSUDV GH PDWHULDV SULPDV FRPR OR VRQ HO SDSHO \ ODV
WLQWDV SULQFLSDOPHQWH OD HPSUHVD SHUWHQHFH D FRRSHUDWLYDV GH
LPSUHVRUHV ODV FXDOHV EULQGDQ GHVFXHQWRV D VXV DVRFLDGRV 'H LJXDO
IRUPD ORV GHVFXHQWRV YDQ OLJDGRV FRQ ODV FDQWLGDGHV GHO SHGLGRSRUOR
TXH HQ OD VLWXDFLyQ GH OD HPSUHVD QR VH KDFH SRVLEOH EHQHILFLDUVH
GHPDVLDGRSRUWDOHVGHVFXHQWRV
•
*DVWRV GH YHQWD (Q OR TXH UHVSHFWD D HVWH SXQWR FRPR OD /LWRJUDItD
%ROtYDUQRFXHQWDFRQSROtWLFDVGHYHQWDIXHUWHVQRFXHQWDFRQPXFKRV
JDVWRV GH YHQWD VLPSOHPHQWH LQFXUUH HQ JDVWRV FRPR OR SXHGHQ VHU
SXEOLFLGDG WDUMHWDV FRPHUFLDOHV DOPDQDTXHV DQXDOHV SHQGRQHV HQWUH
RWURV\HQJDVWRVGHHQWUHJD
•
*DVWRVDGPLQLVWUDWLYRV6LHQGRODVLWXDFLyQHFRQyPLFDGHODHPSUHVDQR
OD PHMRU SRU OR TXH FDGD DxR OD DGPLQLVWUDFLyQ \R HO JHUHQWH QR
VLHPSUH WRPDQGR ODV GHFLVLRQHV PDV DFHUWDGDV WUDWD GH GLVPLQXLU ORV
JDVWRV DGPLQLVWUDWLYRV (QWUH ORV JDVWRV TXH VH UHILHUHQ D HVWH SXQWR
HVWiQ ORV LPSXHVWRV DOTXLOHU GH ORFDO VHUYLFLRV DJXD OX] WHOpIRQRV
VDODULRV GH HPSOHDGRV GHO iUHD FRQWDEOH \ DGPLQLVWUDWLYD GHSUHFLDFLyQ
HQWUHRWURV
•
$FWLYRV )LMRV /RV DFWLYRV ILMRV FRQ ORV TXH FXHQWD OD HPSUHVD HVWiQ
GHVFULWRVHQODVLJXLHQWHWDEOD
7DEOD$FWLYRV)LMRVGHODHPSUHVD
$&7,926),-26
$5($
$5($',6(f2
(48,32
&RPSXWDGRU
52
9$/25
6FDQQHU
,PSUHVRUD
4XHPDGRU
*72
+DPDGD
3LQ]D
3HUIRUDGRUD
&RVHGRUD
*XLOORWLQD
$5($'(,035(6,21
$5($'((1&8$'(51$&,21
$5($$&$%$'26),1$/(6
)XHQWH/LWRJUDItD%ROtYDU
$5($'(352'8&&,21
(OSURFHVRLQLFLDOGHODOLWRJUDItD%ROtYDUFRQVLVWtDHQORVVLJXLHQWHVSDVRV
)LJXUD'LDJUDPDGH3URFHVR
53
PROCESO DE PRODUCCION GENERAL
CLIENTE
ORDEN DE PRODUCCION: atributos del cliente
DISEÑO
IMPRESION
LITOGRAFIA
TIPOGRAFIA
1,2,3 COLORES
NUMERACION
POLICROMIA
TROQUELADO
REPUJADO
ENCUADERNACION
REFILADO
EMPAQUE
ENTREGA
)XHQWH$XWRUHV
/RV SURFHVRV GHO GLDJUDPD SUHVHQWDGRV HQ OD ILJXUD 1R QR WHQtDQ XQ
RUGHQFRQVHFXWLYRDGHPiVODSURJUDPDFLyQGHFDGDRUGHQGHSURGXFFLyQQR
FRQWDED FRQ FULWHULRV FODURV VLQR SRU HO FRQWUDULR OD SURJUDPDFLyQ VH KDFLD
SRU IHFKD GH HQWUHJD GHO WUDEDMR SRU FXPSOLPLHQWR FRQ XQ GHWHUPLQDGR
FOLHQWH SRU LPSRUWDQFLD GHO FOLHQWH SDUD OD HPSUHVD \ SRU FRQVLGHUDFLRQHV
54
SURSLDV GHO MHIH GH SURGXFFLyQ &DGD WUDEDMR SDVDED SRU FDGD XQR GH ORV
SURFHVRVGHVFULWRVSHURHQPXFKRVFDVRVVHVDOWDEDQGHWHUPLQDGRVSURFHVRV
\D TXH FRQ OD DXVHQFLD GH WLHPSRV GH SURGXFFLyQ HQPXFKDV RFDVLRQHV VHOH
LQFXPSOtD DO FOLHQWH HQWRQFHV OD HPSUHVD SRU FXPSOLUOH FRQ XQD GHWHUPLQDGD
IHFKD GH HQWUHJD VLPSOHPHQWH GHVSOD]DED RWUR WUDEDMR HQ FROD FRQYLUWLHQGR
HVWHVXFHVRHQXQFLUFXORYLFLRVR
3RUWDOUD]yQVHYLRQHFHVDULRGHVFRPSRQHUHOSURFHVRSURGXFWLYRSRUiUHDV\
GH HVWD PDQHUD DSURSLDUVH GH FDGD XQR GH ORV SURFHVRV \ GH ODV DFWLYLGDGHV
TXHVHOOHYDQDFDERHQFDGDXQDGHHOODVSDUDDVtSRGHUFRQRFHUODVPDVD
IRQGR
)LJXUDÈUHDGH3URGXFFLyQ
)XHQWH$XWRUHV
$ FRQWLQXDFLyQ VH PRVWUDUD HO SURFHVR SURGXFWLYR JHQHUDO GH OD HPSUHVD SRU
PHGLRGHXQGLDJUDPDGHRSHUDFLRQHV
55
)LJXUD'LDJUDPDGHRSHUDFLRQHVGHOSURFHVRSURGXFWLYR
56
)XHQWH$XWRUHV
(VLPSRUWDQWHFRQRFHUDQWHVGHDGHQWUDUVHHQFDGDXQDGHODViUHDVGHOiUHD
SURGXFWLYDHOIRUPDWRGHRUGHQGHSURGXFFLyQTXHVHXVDEDDQWHVGHOHVWXGLR
\ GH HVWH PRGR DQDOL]DU ORV HOHPHQWRV FRUUHFWRV FRQ OR TXH FRQWDED
DQWHULRUPHQWH OD HPSUHVD \ ORV HUURUHV HQ ORV FXDOHV IXH FD\HQGR HO MHIH GH
SURGXFFLyQ SXHV HVWD SHUVRQD DO HVWDU FDUJDGD GH DFWLYLGDGHV \ GH WDUHDV
GHMR TXH FRQ HO WLHPSR VH IXHUDQ GHMDQGR GH OOHQDU HVSDFLRV LPSRUWDQWHV
GHQWUR GH OD KRMD GH RUGHQ GH SURGXFFLyQ TXH VLUYHQ SDUD UHDOL]DU DQiOLVLV \
VHJXLPLHQWRVDORVSURGXFWRVUHDOL]DGRV
)LJXUD2UGHQGHSURGXFFLyQ
57
)XHQWH/LWRJUDItD%ROtYDU
$5($'(',6(f2
(Q HO PRPHQWR HQ TXH HO MHIH GH SURGXFFLyQ OOHQD OD RUGHQ GH SURGXFFLyQ
)LJXUD HV HQWUHJDGD DO iUHD GH GLVHxR (V DTXt HQ GRQGH VH SODVPDQ HQ
GLVHxRV ORV GHVHRV GHO FOLHQWH \ HQ GRQGH VH FRQYLHUWHQ ORV GLVHxRV HQ
QHJDWLYRV\SODQFKDVSDUDODSRVWHULRULPSUHVLyQGHOSDSHOFRQORVGLVHxRV(Q
HOVLJXLHQWHGLDJUDPDVHPXHVWUDQODVRSHUDFLRQHVTXHVHVLJXHQHQHOiUHDGH
GLVHxR
)LJXUD'LDJUDPDGH3URFHVRGHOÈUHDGHGLVHxR
PROCESO DEL AREA DE DISEÑO
ORDEN DE PRODUCCION
DISEÑO EN SOFTWARE
CONTROL Y REVISION
MONTAJE
TRABAJO EN
POLICROMIA
TRABAJO EN 1,2,3
COLORES
IMPRIMIR PLANCHAS
SEPARACION DE COLORES CMYK
NEGATIVOS
IMPRIMIR PLANCHAS
58
)XHQWH$XWRUHV
2UGHQ GH SURGXFFLyQ /D RUGHQ GH SURGXFFLyQ VH UHDOL]D \ VH OOHQD
FXPSOLHQGRODVH[SHFWDWLYDVQHFHVLGDGHV\UHTXHULPLHQWRVGHOFOLHQWH
'LVHxRGHDUWH3DUDHOIXQFLRQDPLHQWRDGHFXDGRGHHVWDiUHDVHKDFH
QHFHVDULR FRQWDU FRQ SURJUDPDV R VRIWZDUHV GH GLVHxR JUDILFR HQ OD
OLWRJUDItD %ROtYDU ORV SDTXHWHV PDV XVDGRV VRQ ORV GH &25(/ '5$:
3$*( 0$.(5 \ )5(( +$1' 3DUD UHDOL]DU FDGD GLVHxRHO GLVHxDGRU VH
YDOHGHHVWRVSURJUDPDV\SDUDSODVPDUHQHOGLVHxRORUHTXHULGRSRUHO
FOLHQWHFRQODLPDJLQDFLyQ\FRQRFLPLHQWRGHOGLVHxDGRU
0RQWDMH WHQLHQGR HQ FXHQWD OD FDSDFLGDG GH OD PDTXLQD HQ OD TXH
SUHYLDPHQWH HO MHIH GH SURGXFFLyQ D SODQHDGR SURGXFLU HO SURGXFWR VH
SURFHGHDKDFHUXQPRQWDMHSDUDPLQLPL]DUHOWLHPSRGHLPSUHVLyQ(V
GHFLU VDELHQGR HO iUHD Pi[LPD GH LPSUHVLyQ GH XQD PDTXLQD VH
SXHGHQ KDFHU PRQWDMHV GREOHV \ FXiGUXSOHV GH XQ GHWHUPLQDGR
SURGXFWR HQ HO DQH[R & VH SXHGH REVHUYDU FRPR VRQ UHDOL]DGRV ORV
PRQWDMHV
3ROLFURPtD 3DUD ORV SURGXFWRV TXH VHDQ HQ SROLFURPtD HV QHFHVDULR
SUHVHQWDU XQ QHJDWLYR \ XQD SODQFKD SRU FDGD XQR GH ORV FRORUHV
EiVLFRV&0<.
$5($'(,035(6,Ï1
'HQWURGHOSURFHVRGHLPSUHVLyQODHPSUHVDFXHQWDFRQGRVWLSRVGHPDTXLQDV
SDUD KDFHUOR OD +DPDGD \ OD *72 /D HPSUHVD FXHQWD FRQ SROtWLFDV
HVWDEOHFLGDV SDUD OD UHDOL]DFLyQ GH GHWHUPLQDGRV WUDEDMRV HQ FDGD XQD GH ODV
PDTXLQDV ,JXDOPHQWH VH VDEH TXH OD FDOLGDG GH OD PDTXLQD *72 HV PXFKR
PHMRUQRVRORSRUORVDWULEXWRVGHODPDTXLQDVLQRWDPELpQSRUTXHHORSHUDULR
TXHODPDQHMDHVXQRSHUDULRFDOLILFDGR
59
(QODOLWRJUDItD%ROtYDUODHWDSDGHLPSUHVLyQYDGHVGHHOPRPHQWRHQTXHVH
UHFLEHODRUGHQGHSURGXFFLyQSDUDUHDOL]DUHOUHVSHFWLYRDQiOLVLVGHODFDQWLGDG
GH SDSHO TXH VH UHTXLHUH KDVWD HO PRPHQWR HQ HO TXH HO RSHUDULR SDVD HO
WUDEDMR LPSUHVR DO iUHD GH HQFXDGHUQDFLyQ 3RU OR WDQWR HQ OD HWDSD GH
LPSUHVLyQ YD LQFOXLGR HO FRUWH GHO SDSHO OD SUHSDUDFLyQ GH OD PDTXLQD OD
LPSUHVLyQ GHO WUDEDMR FRQ ORV GLVWLQWRV FRORUHV FRORUHV EiVLFRV &0<. QHJUR
D]XO DPDULOOR \ URMR OD QXPHUDFLyQ GHO WUDEDMR UHSXMDGR WURTXHODGR \
ODPLQDGRHQWUHRWURV
3RU RWUR ODGR FRPR HO SURFHVR GH LPSUHVLyQ SDUD DPEDV PDTXLQDV HV PX\
VLPLODUHOVLJXLHQWHGLDJUDPDGHRSHUDFLRQHVPXHVWUDFODUDPHQWHHOSURFHVR
)LJXUD'LDJUDPDGH3URFHVRVGHOÈUHDGHLPSUHVLyQ
60
)XHQWH$XWRUHV
$5($'((1&8$'(51$&,21
(OiUHDGHHQFXDGHUQDFLyQWLHQHXQDVGHWHUPLQDGDVDFWLYLGDGHVVHJ~QHOWLSR
GH HVSHFLILFDFLRQHV TXH WUDLJDODRUGHQGHSURGXFFLyQVHSXHGHQHQFDUJDUGH
UHDOL]DU DFWLYLGDGHV FRPR UHYLVDU FRQWDU FRPSDJLQDU HPEORFDU FRVHU HQWUH
RWURV(VYDOLGRDFODUDUTXHSRUPDVVHQFLOORTXHVHDHOWUDEDMRTXHSDVHSRU
HO iUHD GH HQFXDGHUQDFLyQ HO PHQRU UHTXHULPLHQWR TXH VH WLHQH HV TXH VHD
UHYLVDGR SDUD SRGHU SDVDU D OD VLJXLHQWH HWDSD ,JXDOPHQWH VH VDEH TXH HV
SUHFLVDPHQWHHQHVWDiUHDHQGRQGHVHSUHVHQWDQPD\RUHVFXHOORVGHERWHOOD
GHQWURGHWRGRHOSURFHVRSURGXFWLYR
,JXDOPHQWH HV HQ HVWD iUHD HQ GRQGH VH SUHVHQWD PD\RU Q~PHUR GH
RSHUDFLRQHV \ WDUHDV HV LPSRUWDQWH DFODUDU TXH HV GLItFLO GHPRVWUDU
JUiILFDPHQWH HO SURFHVR GH HQFXDGHUQDFLyQ SXHV FDGD WUDEDMR FRQ VXV
UHVSHFWLYRVUHTXHULPLHQWRVSDVDSRUGLIHUHQWHVDFWLYLGDGHVGHQWURGHOSURFHVR
GHHQFXDGHUQDFLyQ
)LJXUD'LDJUDPDGH3URFHVRGH(QFXDGHUQDFLyQ
61
)XHQWH$XWRUHV
$5($'($&$%$'26<(03$48(
(Q HVWD iUHD VH HQFXHQWUD OD UHILODGD GH ORV GLVWLQWRV WUDEDMRV LPSUHVRV \
SDVDGRVSRUHQFXDGHUQDFLyQ\VXSRVWHULRUHPSDTXH
352'8&726
/RV GLIHUHQWHV SURGXFWRV TXH SXHGH UHDOL]DU OD HPSUHVD VH EDVDQ HQ OD
LPSUHVLyQ RIIVHW R OLWRJUiILFD GH GLVWLQWRV SDSHOHV KDVWD GH ó GH SOLHJR \ OD
LPSUHVLyQWLSRJUiILFDWUDEDMRVQXPHUDGRVUHSXMDGRVWURTXHODGRV
6RQ PXFKRV ORV SURGXFWRV TXH VH UHDOL]DQ GHQWUR GH OD HPSUHVD SRU OR TXH
FDGD XQR GH HOORV WLHQH GLIHUHQWHV DWULEXWRV \ FRQVLGHUDFLRQHV HVSHFLDOHV TXH
FRQGLFLRQD FDGD FOLHQWH 'H LJXDO IRUPD SDUD XQD PD\RU FRPSUHQVLyQ VH
GHFLGLyDJUXSDUGLFKRVWUDEDMRVGHWDOIRUPDTXHFXPSOLHUDQHOPD\RUQ~PHUR
GHSURFHVRV\RSHUDFLRQHVORVFXDOHVVHGHVFULELUiQDFRQWLQXDFLyQ
)XQFLRQDPLHQWR FRQWDEOH IDFWXUDV UHFLERV GH FDMD FRPSUREDQWHV GH
HJUHVRRUGHQGHSHGLGRHQWUHRWURV
)XQFLRQDPLHQWR
FRPHUFLDO
+RMDV
PHPEUHWHDGDV
VREUHV
WDUMHWDV
FRPHUFLDOHVHWLTXHWDV
3XEOLFLGDG9RODQWHVDILFKHVSOHJDEOHVHQWLQWDVRSROLFURPtDUHYLVWDV
3XEOLFLGDGYRODQWHVSOHJDEOHVHQRWLQWDV
3DUDFDGDXQRGHORVDQWHULRUHVJUXSRVGHSURGXFWRVVHUHDOL]DUDQGLDJUDPDV
GHRSHUDFLRQHVORVGLDJUDPDVVHPXHVWUDQDFRQWLQXDFLyQ
)LJXUD'LDJUDPDGHRSHUDFLRQHV)XQFLRQDPLHQWRFRQWDEOH
62
'LDJUDPDGH2SHUDFLRQHV)XQFLRQDPLHQWR&RQWDEOH
Diseño
Plancha
Corta r pa pel
Impresión Si es en
Si es en
la Ham ada
la GTO
Numera r
en Pinza
Compa ginar
Coser
Emblocar
Encintar
Numera r
ta lona rios
Refilar
Empa car
)XHQWH$XWRUHV
)LJXUD'LDJUDPDGHRSHUDFLRQHV)XQFLRQDPLHQWRFRPHUFLDO
63
'LDJUDPDGH2SHUDFLRQHV)XQFLRQDPLHQWR&RPHUFLDO
Diseño
Plancha
Corta r pa pel
Impresión
Revision
Refilar
Empa car
)XHQWH$XWRUHV
)LJXUD'LDJUDPDGHRSHUDFLRQHV3XEOLFLGDGR
'LDJUDPDGH2SHUDFLRQHV3XEOLFLGDG
Diseño
Plancha
Corta r pa pel
Impresión
Troquelar o repuja r
Ba rnizado
Refilar
Revision
Plegar
Empa car
)XHQWH$XWRUHV
64
'HQWURGHODQH[R'VHPXHVWUDORVGLIHUHQWHVWLSRVGHWUDEDMRVTXHVHKDFHQ
HQ OD HPSUHVD 'H LJXDO IRUPD FDGD RUGHQ GH SURGXFFLyQ WLHQH DWULEXWRV
SDUHFLGRVDORVGLDJUDPDVDQWHULRUHVSHURFRPRVRQSURGXFWRVGLIHUHQWHVFDGD
XQRSXHGHWHQHUYDULDFLRQHVHQVXVRSHUDFLRQHV
65
(678',2
&RPR VH KD YHQLGR FRPHQWDQGR GHQWUR GH OD /LWRJUDItD %ROtYDU WRGRV ORV
SURFHVRVVRQQHWDPHQWHHPStULFRV/DSURJUDPDFLyQGHODSURGXFFLyQVHKDFH
SRU OR WDQWR XQ SRFR GLVSHQGLRVD SXHVHOMHIHGHSURGXFFLyQDOWHQHUWLHPSRV
LPSUHFLVRVHLUUHDOHVGHODSURGXFFLyQHQPXFKDVRFDVLRQHVLQFXPSOHDOFOLHQWH
HQ VXV WUDEDMRV 7DO YH] VHD HVWD OD UD]yQ SRU OD TXH HQ HO JUHPLR GH ODV
OLWRJUDItDVVHDWDQFRP~QHOLQFXPSOLPLHQWRHQODVIHFKDVGHHQWUHJDSXHVHQ
UHDOLGDG VRQ PX\ SRFDV ODV OLWRJUDItDV GH OD UHJLyQ TXH FXHQWDQ FRQ HVWXGLRV
GHPpWRGRV\WLHPSRVTXHD\XGHQQRVRORDFXPSOLUOHDWLHPSRFRQHOWUDEDMR
DO FOLHQWH VLQR SRU HO FRQWUDULR D FRQRFHU D SOHQLWXG FXDOHV VRQ ORV FRVWRV
UHDOHVGHXQGHWHUPLQDGRWUDEDMR
'HQWURGHODOLWRJUDItD%ROtYDUFRQEDVHDORVDxRVGHH[SHULHQFLD\WUD\HFWRULD
GH OD HPSUHVD ODV FRWL]DFLRQHV VH KDQ KHFKR FRQ FiOFXORV \D HVWDEOHFLGRV OR
FXDO QR VROR DIHFWD OD GHWHUPLQDFLyQ GH ORV LQJUHVRV \ ODV XWLOLGDGHV GH OD
HPSUHVD VLQR TXH HQ PXFKRV RFDVLRQHV VH FDUHFH GH XQ FULWHULR YHUGDGHUR
SDUD SRGHU FRPSHWLU FRQ SUHFLRV HQ XQ PHGLR HQ GRQGH OD JXHUUD GH SUHFLRV
FDGDYH]HVWDPDVDJUHVLYD
(678',2'(7,(0326
'HQWUR GHO HVWXGLR VH KL]R LPSUHVFLQGLEOH UHDOL]DU XQ DQiOLVLV GH PpWRGRV \
WLHPSRV SDUD GH HVWH PRGR QR VROR HVWDEOHFHU WLHPSRV HVWiQGDU VLQR
WDPELpQ FRQRFHU HQ TXH SXQWRV GH OD SURGXFFLyQ KDEtD SUREOHPDV \ GH HVWH
PRGR UHDOL]DU HVWXGLRV DGLFLRQDOHV TXH D\XGDUDQ D YROYHU OD SURGXFFLyQ PDV
HILFLHQWH
3DUD OD WRPD GH GDWRV GHO HVWXGLR GH PpWRGRV \ WLHPSRV VH KL]R QHFHVDULR
LPSOHPHQWDU GLIHUHQWHV IRUPDWRV GHQWUR GH OD SURGXFFLyQ TXH D\XGDUDQ QR
66
VROR D UHDOL]DU HO HVWXGLR VLQR WDPELpQ D RUJDQL]DU \ SODQHDU XQD SURGXFFLyQ
GHQWURGHODHPSUHVD
7RGR OR DQWHULRU VH KL]R FRQ HO ILQ GH LPSOHPHQWDU GHQWUR GH OD HPSUHVD XQ
VLVWHPDSRUyUGHQHVGHSURGXFFLyQTXHD\XGDUDDODPLVPDDWHQHUXQDYLVLyQ
PiVDPSOLDVREUHFRVWRVWLHPSRV\SODQHDFLyQGHODSURGXFFLyQ
'HQWUR GHO GLDJQRVWLFR GH OD HPSUHVD VH SXGR FRQRFHU \ DSURSLDUVH GH FDGD
SURFHVR SURGXFWLYR LJXDOPHQWH VH KL]R QHFHVDULR DSURSLDUVH GHO SURFHVR
SURGXFWLYR \ HODERUDU GLDJUDPDV GH SURFHVRV \ GLDJUDPDV GH RSHUDFLRQHV
SDUDSRVWHULRUPHQWHFRPHQ]DUHOHVWXGLR
<D FRQRFLHQGR ODV GLVWLQWDV DFWLYLGDGHV TXH FRQWLHQHQ FDGD XQR GH ORV
SURFHVRV GH SURGXFFLyQ VH FHQWUD HQWRQFHV HO HVWXGLRHQFRQRFHUFXDOHVVRQ
ORVWLHPSRVHVWiQGDUGHFDGDXQRGHORVSURFHVRVSURGXFWLYRVHVLPSRUWDQWH
DFODUDU TXH SDUD HVWRV WLHPSRV SRU OD QDWXUDOH]D GH ODV DFWLYLGDGHV VH WXYR
TXH GHVFRPSRQHU HQ PRYLPLHQWRV PX\ SHTXHxRV GHQWUR GH iUHDV FRPR OD
HQFXDGHUQDFLyQ\GHWDUHDVHQiUHDVFRPRLPSUHVLyQ
¾ÈUHDGHGLVHxR(VWDiUHDGHSHQGHHQVXPD\RUtDGHIDFWRUHVKXPDQRV
SRU OR TXH SDUD HVWH HVWXGLR VH WRPR HO VXHOGR GHOGLVHxDGRU FRPR XQ
ILMR\QRVHKLFLHURQHVWXGLRV\PpWRGRV\WLHPSRVHQHVWDiUHD
¾ÈUHD GH LPSUHVLyQ HQFXDGHUQDFLyQ \ DFDEDGRV \ HPSDTXH 3DUD FDGD
XQDGHODVPDTXLQDV\RSHUDULRVVHUHDOL]RXQHVWXGLRGHWLHPSRV
$5($'(,035(6,21
*72
/DV PDTXLQDV *72 \ +DPDGD VRQ ODV TXH KDFHQ GHQWUR GHO SURFHVR
DFWLYLGDGHV PDV VLPLODUHV OD GLIHUHQFLD UDGLFD HQ OD FDOLGDG GHO WUDEDMR HO
67
QXPHURGHWLQWDVHOUHJLVWURGHOGLVHxR\ODFDQWLGDGGHWLUDMHV/DGHFLVLyQGH
LPSUHVLyQHQXQDXRWUDPDTXLQDHVWDVXMHWDSRUHO-HIHGH3URGXFFLyQSXHV
VHVDEHTXHORVWLHPSRVGHDOLVWDPLHQWRVRQPD\RUHVHQOD*72\DGHPiVHO
VXHOGR GHO RSHUDULR HV PD\RU 3RU OR WDQWR FRQ OD GHVFRPSRVLFLyQ GH
DFWLYLGDGHV D FRQWLQXDFLyQ VH PXHVWUD FRPR VH UHDOL]DURQ ORV FiOFXORV SDUD
GHWHUPLQDUORVWLHPSRVUHDOHV
D %XVFDU\FRQWDUSDSHO(ORSHUDULRUHFLEHODRUGHQGHSURGXFFLyQ\KDFH
ORVFiOFXORVUHVSHFWLYRVGHODFDQWLGDGGHSDSHOTXHUHTXLHUHHOWUDEDMR
(O RSHUDULR VH GLULJH KDFLD GRQGH HVWiQ ODV PDWHULDV SULPDV FRJH HO
SDSHO\VHGLULJHDODJXLOORWLQD
E 5HDOL]DU PHGLFLRQHV \ FRUWDU SDSHO HQ JXLOORWLQD UHDOL]DU PHGLFLRQHV
FRUWDUSDSHO\WUDQVSRUWDUSDSHOKDVWDODPHVDDX[LOLDUGHORSHUDULR
F 3UHSDUDU WLQWD GHSHQGLHQGR GH ORV FRORUHV HQ TXH VHD HO WUDEDMR HO
RSHUDULR WLHQH TXH KDFHU PH]FODV GH WLQWDV SDUD GDU FRQ OD WRQDOLGDG
GHVHDGDSRUHOFOLHQWH
G /DYDU PDTXLQD ODYDU OD PDTXLQD SDUD TXH HO FRORU TXHGH FRQ OD
WRQDOLGDGUHVSHFWLYD(VWRLQFOX\HODYDGD\GHVWLQWDUFRPSOHWDPHQWHHO
URGLOORGHODPDTXLQDSDUDJDUDQWL]DUODFDOLGDGGHOFRORUVLJXLHQWH
H 0RQWDMHGHSODQFKDDFRPRGDUODSODQFKDHQHOURGLOORUHVSHFWLYR
I (QWLQWDU PDTXLQD SHVDU WLQWD \ HQWLQWDU URGLOOR GH OD PDTXLQD FRQ OD
FDQWLGDGGHWLQWDSHUWLQHQWH
J &XDGUDU WLUDMH $FRPRGDU WLUDMH VDFDU SUXHEDV \ ILQDOL]D FXDQGR
FRPLHQ]DODSXHVWDHQPDUFKDGHODLPSUHVLyQ
K ,PSULPLU
L 6L OD LPSUHVLyQ WLHQH PDV GH XQ FRORU VH YXHOYH D UHSHWLU ORV SDVRV
GHVGHHOSXQWRG
M 7UDQVSRUWHGHWUDEDMRSDUDVLJXLHQWHFRORURWUDQVSRUWHKDFLDVLJXLHQWH
SURFHVR
68
7HQLHQGRHQFXHQWDODVDFWLYLGDGHVDQWHULRUHVVHWRPDURQGLIHUHQWHVWLHPSRV
SDUD GLIHUHQWHV RUGHQHV GH SURGXFFLyQ 'LFKRV WLHPSRV VH UHFROHFWDURQ HQ OD
VLJXLHQWH WDEOD VDELHQGR TXH SDUD OD DFWLYLGDG GH LPSULPLU PDV DGHODQWH VH
PRVWUDUiODWDEODGRQGHVHUHFROHFWDURQORVGDWRV
7DEOD7RPDGHGDWRVGHODVDFWLYLGDGHV
Orden de
Produccion
Actividad
Hora Hora
Inicial Final
Tiros
Tiempo basico
(min)
Tiempo
Tiempo
Suplementos (min) Real (min)
Observaciones
)XHQWH$XWRUHV
'HVSXpV GH GHWHUPLQDU ORV UHVSHFWLYRV WLHPSRV SDUD FDGD XQD GH ODV
DFWLYLGDGHV GHVFULWDV DQWHULRUPHQWH VH UHFROHFWDURQ HQ OD VLJXLHQWH WDEOD ORV
GDWRVSDUDODDFWLYLGDGGHLPSULPLUHVWRVHGHFLGLy\DTXHFXDOTXLHURUGHQGH
SURGXFFLyQ VLQ LPSRUWDU ORV DWULEXWRV WLHQH TXH SDVDU SRU ODV DFWLYLGDGHV GH
EXVFDU\FRQWDUSDSHOFRUWDUSDSHOSUHSDUDUWLQWDODYDUPDTXLQDPRQWDMHGH
SODQFKD HQWLQWDU PDTXLQD \ FXDGUDU WLUDMH ODV DFWLYLGDGHV DQWHULRUHV VRQ
FRQVWDQWHV\OR~QLFRTXHYDULDHVTXHGHSHQGLHQGRGHODFDQWLGDGGHFRORUHV
TXHWHQJDHOWUDEDMRVHDQRFRORUHVVHGXSOLFDWULSOLFD\FXDGULSOLFD
HVWHWLHPSR
7DEOD7LHPSRVGHLPSUHVLyQ
Detalle
Hora
Hora
Inicial
Final
Tiros
Tiempo basico
Tiempo
Tiempo
(min)
Suplementos (min)
Real (min)
Observaciones
)XHQWH$XWRUHV
3RU OR WDQWR SDUD GHWHUPLQDU HOWLHPSRGHSURGXFFLyQHQODPDTXLQD*72VH
GHILQLyODVLJXLHQWHIRUPXOD
69
§ (Basico_ corte) + ( Alistamiento × Numero_ t int as × Numerodecaras)·
¨
¸
TimpGTO= ¨ § Tiraje ·
¸ × 1,20 ¸
¨ + ¨¨ t impresion¸¸
¹
© © r
¹
7RGRHVWRVDELHQGRTXH
•
%iVLFRGHFRUWH7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLR
•
$OLVWDPLHQWR7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLRSDUDOD*72
•
1XPHURGHWLQWDVHQODRUGHQGHSURGXFFLyQHVWDLQGLFDGRVLHOWUDEDMR
OOHYDRHVXQDSROLFURPtDORTXHVHULDLJXDOORVFRORUHVSULPDULRV
&0<.
•
1XPHURGHFDUDV6LHOWUDEDMRYDLPSUHVRSRUXQVRORODGRGHOSDSHOR
DPERVHQHVWHFDVRVRORSXHGHVHUy
•
7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD VLQ WHQHU HQ
FXDQWD FDUDV QL WLQWDV HV GHFLU XQ WUDEDMR GH WDORQDULRV SRU
GXSOLFDGRWLHQHXQWRWDOGHWLURV
•
7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
*72SURSRUFLRQDODODYHORFLGDGGHODPDTXLQD
•
6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR
+$0$'$
,JXDOFRPRVHKL]RSDUDORVWLHPSRVGHODPDTXLQD*72VHPRVWUDUiORPLVPR
SDUD HVWD PDTXLQD 3DUWLHQGR GH OD GHVFRPSRVLFLyQ GHDFWLYLGDGHVHQWDUHDV
VH ORJUR KDFHU HO HVWXGLR GLFKRV FiOFXORV VH KLFLHURQ SDUD FDGD XQD GH ODV
VLJXLHQWHVDFWLYLGDGHV
D %XVFDU\FRQWDUSDSHO(ORSHUDULRUHFLEHODRUGHQGHSURGXFFLyQ\KDFH
ORVFiOFXORVUHVSHFWLYRVGHODFDQWLGDGGHSDSHOTXHUHTXLHUHHOWUDEDMR
70
(O RSHUDULR VH GLULJH KDFLD GRQGH HVWiQ ODV PDWHULDV SULPDV FRJH HO
SDSHO\VHGLULJHDODJXLOORWLQD
E 5HDOL]DU PHGLFLRQHV \ FRUWDU SDSHO HQ JXLOORWLQD UHDOL]DU PHGLFLRQHV
FRUWDUSDSHO\WUDQVSRUWDUSDSHOKDVWDODPHVDDX[LOLDUGHORSHUDULR
F 3UHSDUDU WLQWD GHSHQGLHQGR GH ORV FRORUHV HQ TXH VHD HO WUDEDMR HO
RSHUDULR WLHQH TXH KDFHU PH]FODV GH WLQWDV SDUD GDU FRQ OD WRQDOLGDG
GHVHDGDSRUHOFOLHQWH
G /DYDU PDTXLQD ODYDU OD PDTXLQD SDUD TXH HO FRORU TXHGH FRQ OD
WRQDOLGDG UHVSHFWLYD (VWR LQFOX\H ODYDU \ GHVWLQWDU FRPSOHWDPHQWH HO
URGLOORGHODPDTXLQDSDUDJDUDQWL]DUODFDOLGDGGHOFRORUVLJXLHQWH
H 0RQWDMHGHSODQFKDDFRPRGDUODSODQFKDHQHOURGLOORUHVSHFWLYR
I (QWLQWDU PDTXLQD SHVDU WLQWD \ HQWLQWDU URGLOOR GH OD PDTXLQD FRQ OD
FDQWLGDGGHWLQWDSHUWLQHQWH
J &XDGUDU WLUDMH $FRPRGDU WLUDMH VDFDU SUXHEDV \ ILQDOL]D FXDQGR
FRPLHQ]DODSXHVWDHQPDUFKDGHODLPSUHVLyQ
K ,PSULPLU
L 6L OD LPSUHVLyQ WLHQH PDV GH XQ FRORU VH YXHOYH D UHSHWLU ORV SDVRV
GHVGHHOSXQWRG
M 7UDQVSRUWHGHWUDEDMRSDUDVLJXLHQWHFRORURWUDQVSRUWHKDFLDVLJXLHQWH
SURFHVR
&RPR VH KL]R FRQ OD PDTXLQD *72 VH WRPDURQ ORV GDWRV GH WLHPSRV \ VH
LQWURGXMHURQ HQ ODV WDEODV GH GDWRV \ VH UHDOL]y HO PLVPR SURFHGLPLHQWR
SDUDDPERVFDVRV
(VLPSRUWDQWHPHQFLRQDUTXHQRUPDOPHQWHHQOD+DPDGDODFDQWLGDGPi[LPD
GH WLQWDV TXH VH GHEH LPSULPLU HQ GLFKD PDTXLQD VRQ (VWR VH GHEH D TXH
FXDQGR VH WUDEDMD FRQ PDV GH WLQWDV HV PX\ LPSRUWDQWH HO UHJLVWUR GH ORV
FRORUHV\HQHVWDPDTXLQDHQPXFKDVRFDVLRQHVHVWRQRVHORJUD
71
,JXDOPHQWH HV EXHQR PHQFLRQDU TXH GHQWUR GHO JUHPLR OLWRJUiILFR HV FRP~Q
SDJDU D ORV WUDEDMDGRUHV SRU FDQWLGDG GH WLUDMHV 'HQWUR GH OD /LWRJUDItD
%ROtYDUHORSHUDULRGHHVWDPDTXLQDHVSDJDGRGHHVWDIRUPDVLQHPEDUJR
VHGHFLGLyUHDOL]DUHOHVWXGLRSDUDUHIHUHQFLDVIXWXUDVGHODHPSUHVD
&RQ HO HVWXGLR VH SXGR GHWHUPLQDU HO WLHPSR GH SURGXFFLyQ HQ OD PDTXLQD
+DPDGDFRQODVLJXLHQWHIRUPXOD
§ (Basico_ corte) + ( Alistamiento × Numero_ t int as × Numerodecaras)·
¨
¸
TimpH = ¨ § Tiraje ·
¸ × 1,20 ¸
¨ + ¨¨ t impresion¸¸
¹
© © r
¹
7RGRHVWRVDELHQGRTXH
•
%iVLFR GH FRUWH 7LHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQD+DPDGD
•
$OLVWDPLHQWR7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLRSDUDOD+DPDGD
•
1XPHURGHWLQWDVHQODRUGHQGHSURGXFFLyQHVWDLQGLFDGRVLHOWUDEDMR
OOHYDRHVXQDSROLFURPtDORTXHVHULDLJXDOORVFRORUHVSULPDULRV
&0<.
•
1XPHURGHFDUDV6LHOWUDEDMRYDLPSUHVRSRUXQVRORODGRGHOSDSHOR
DPERVHQHVWHFDVRVRORSXHGHVHUy
•
7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD VLQ WHQHU HQ
FXDQWDFDUDV\WDPSRFRODVWLQWDV
(MHPSORXQWUDEDMRGHWDORQDULRVSRUGXSOLFDGRWLHQHXQWRWDOGH
WLURV
Tirajes = (Numerotalonarios )(50hojas ) * Cantidaddecopias 1XPHURGHWDORQDULRV
&DQWLGDGGHFRSLDV2ULJLQDU\ODFRSLD
(MHPSORDILFKHV
72
7LUDMH •
7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQDDQDOL]DGDSURSRUFLRQDODODYHORFLGDGGHODPDTXLQD
•
6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR
3,1=$
&RPRVHH[SOLFRDQWHULRUPHQWHODSLQ]DHVXQDPDTXLQDWLSRJUiILFDGLIHUHQWH
GHOD+DPDGD\OD*72TXHVRQOLWRJUiILFDV'HQWURGHOSURFHVRSURGXFWLYRGH
ODHPSUHVDVHWLHQHDHVWDPDTXLQDSDUDDFWLYLGDGHVGHQXPHUDFLyQFXDQGROD
LPSUHVLyQ OLWRJUiILFD HV UHDOL]DGD HQ OD +DPDGD \ SDUD DFWLYLGDGHV FRPR
UHSXMDGR\WURTXHODGR
$ FRQWLQXDFLyQ VH GHVFULELUi ODV DFWLYLGDGHV \ WDUHDV TXH VH UHDOL]DQ HQ HVWH
SXHVWRGHWUDEDMR
D 2UJDQL]DUSDSHO(ORSHUDULRRUJDQL]DHOSDSHO\ORPRQWDDODPDTXLQD
E 0RQWDMHGHQXPHUDGRUDFRQSHUIRUDGRUD6HRUJDQL]DHOPRQWDMHGHODV
QXPHUDGRUDVHQODUDPD6HKDFHQORVDMXVWHVQHFHVDULRV6HKDFHQORV
SULPHURVWLUDMHVSDUDFXDGUHGHODUDPD\GHODPDTXLQD
F (QWLQWDUODPDTXLQD(VWDDFWLYLGDGHQHOHVWXGLRQRVHWXYRHQFXHQWD
\DTXHODHQWLQWDGDVHUHDOL]D~QLFDPHQWHDOLQLFLDOHOGtDSDUDWUDEDMRV
QXPHUDGRV\HQHOPRPHQWRHQTXHVHYDOODQDUHDOL]DUDFWLYLGDGHVGH
UHSXMDGR\GHWURTXHODGR~QLFDPHQWHVHTXLWDHOURGLOORFRQODWLQWD
G 0RQWDMH 7URTXHO 6H RUJDQL]D HO PRQWDMH GHO WURTXHO HQ OD UDPD 6H
KDFHQORVDMXVWHVQHFHVDULRV6HKDFHQORVSULPHURVWLUDMHVSDUDFXDGUH
GHODUDPD\GHODPDTXLQD
H ,PSUHVLyQ 3XHVWD HQ PDUFKD GH OD PDTXLQD VH SXHGH QXPHUDU
SHUIRUDUWURTXHODURUHSXMDU
73
I %DMDUPRQWDMH6HEDMDODUDPDGHODPDTXLQD\VHOOHYDHOSURGXFWRR
WUDEDMRDSURFHVRVLJXLHQWH
,JXDO FRPR VH KL]R FRQ WRGD HO iUHD GH LPSUHVLyQ ORV GDWRV VH DOPDFHQDURQ
GHQWUR GH ODV WDEODV \ \ FRQ ORV GDWRV EDVWR SDUD UHDOL]DU ORV FiOFXORV
UHVSHFWLYRVGHORVWLHPSRVUHDOHVSDUDFDGDXQDGHODVDFWLYLGDGHVDQDOL]DGDV
'HQWUR GH ODV PDTXLQDV FRQ ODV TXH FXHQWD OD OLWRJUDItD HVWD PDTXLQD HV OD
PDV DQWLJXD 7UDEDMD D XQD YHORFLGDG EDMD SHUR VXSOH PXFKDV GH ODV
QHFHVLGDGHVGHOSURFHVR\FRPRVHGLMRDQWHULRUPHQWHHVXQFRPSOHPHQWRDO
PRPHQWR GH VHUYLU GH QXPHUDGRUD SDUD SURGXFWRV TXH VH UHDOL]DQ HQ OD
PDTXLQD+DPDGD
(Q OR TXH VH UHILHUD D ORV WURTXHOHV HV PX\ XVDGD HQ SURGXFWRV FRPR
HWLTXHWDV SXEOLFLGDG \ WDUMHWDV SDUD GDUOH XQD IRUPD HVSHFLILFD D HO SDSHO HQ
GRQGH YDQ LPSUHVDV 'H LJXDO PDQHUD ORV UHSXMDGRV VH UHDOL]DQ PXFKR HQ
WDUMHWDVGHPDWULPRQLRFRPHUFLDOHVHQWUHRWUDV
3RU PHGLR GHO HVWXGLR VH GHWHUPLQDURQ WLHPSRV GH SURGXFFLyQ SDUD OD
PDTXLQDWLSRJUiILFD3LQ]DORVFXDOHVVHGHWHUPLQDQFRQODVLJXLHQWHIRUPXOD
§
§ Tiraje · ·
¸¸ ¸ ×1,20 Tr Pinza = ¨¨ (Montaje) + (Desmontar) + ¨¨
¸
© t r impresion¹ ¹
©
7RGRHVWRVDELHQGRTXH
•
0RQWDMH 7LHPSR EiVLFR SDUD OD 3LQ]D GH RUJDQL]DFLyQ GHO SDSHO \
SUHSDUDFLyQGHODUDPDHVGHFLUDFWLYLGDGHVD\E
•
'HVPRQWDU 7LHPSR EiVLFR GH OD 3LQ]D HQ OR TXH VH UHILHUH D HO
PRPHQWRGHVSXpVGHTXHVHWHUPLQDGHLPSULPLUXQWUDEDMR
•
7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD VLQ WHQHU HQ
FXDQWDFDUDV\WDPSRFRODVWLQWDV
74
•
7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQDDQDOL]DGDSURSRUFLRQDODODYHORFLGDGGHODPDTXLQD
•
6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR
(VLPSRUWDQWHVDEHUTXHHQHOWLHPSRUHDOGHPRQWDMHH[LVWHXQDGLIHUHQFLDGH
WLHPSRV SDUD FXDQGR VHUHDOL]DFDGDXQRGHORVSURGXFWRVTXHSDVDSRUHVWH
SXHVWR GH WUDEDMR SRU OR TXH FRQ HO HVWXGLR VH REWXYLHURQ WLHPSRV UHDOHV
XQR SDUD SURGXFWRV QXPHUDGRV \ RWUR SDUD SURGXFWRV UHSXMDGRV \
WURTXHODGRV
$5($'((1&8$'(51$&,21
'HQWUR GH ODV iUHDV GH SURGXFFLyQ GH OD HPSUHVD HVWD IXH XQD GH ODV PiV
GLVSHQGLRVDV SXHV SDUD SRGHU FXDQWLILFDU ORV WLHPSRV GH GHWHUPLQDGRV
PRYLPLHQWRV IXH QHFHVDULR GHVFRPSRQHUODV HQ PLFURPRYLPLHQWRV SDUD GH
HVWD PDQHUD DQDOL]DU HQ XQ WLHPSR GHWHUPLQDGR OD FDQWLGDG GH PLFUR
PRYLPLHQWRVTXHVHUHDOL]DEDQ
7RGRVORVWLHPSRVWRPDGRVVHUHJLVWUDURQGHQWURGHWDEODVTXHUHJLVWUDEDQOD
DFWLYLGDG OD KRUD ILQDO \ KRUD LQLFLDO \ HO Q~PHUR GH OD RUGHQ GH SURGXFFLyQ
SDUD OXHJR FRQRFHU ORV DWULEXWRV GHO SURGXFWR DO FXDO VH OH DQDOL]DURQ ORV
WLHPSRV
$OLJXDOTXHSDUDHOiUHDGHSURGXFFLyQVHUHJLVWUDURQORVGDWRVREWHQLGRVHQ
WDEODV SDUD VX SRVWHULRU DQiOLVLV WHQLHQGR HQ FXHQWD TXH ORV VXSOHPHQWRV
VLJXHQ VLHQGR FRQVLGHUDGRV GH XQ 6H UHDOL]DURQ GLIHUHQWHV WDEODV SDUD
FDGDXQRGHORVPRYLPLHQWRVVLJXLHQWHV
&RQWDU
&RUWDUFLQWD
75
(QFLQWDU
&RVHUWDORQDULRV
1XPHUDUWDORQDULRV
&RPSDJLQDU
3UHSDUDUSDUDHPEORFDU
8QWDUFROERQ
7DEOD)RUPDWRGHWRPDGHWLHPSRViUHDHQFXDGHUQDFLyQ
Actividad
Orden de
producción
Hora Inicial
Hora Final
Tiempo básico
)XHQWH$XWRUHV
(V LPSRUWDQWH DFODUDU TXH HQ OD WRPD GH WLHPSRV GH OD DFWLYLGDG GH
FRPSDJLQDUVHWXYRHQFXHQWDPRYLPLHQWRVHVGHFLUTXHGHSHQGLHQGRGHO
Q~PHURGHFRSLDVPiVHORULJLQDOVHWHQtDQHOQ~PHURGHPRYLPLHQWRV3DUD
FDGD XQR GH ORV SURGXFWRV VHD FRQ y PRYLPLHQWRV VH REWXYLHURQ
GLIHUHQWHVWLHPSRVSXHVSDUDODRSHUDULDDOWHQHUTXHPDQLSXODUPDVSDSHO
\ WHQHU PDV PRYLPLHQWRV HV PDV OHQWD SRU OR TXH VH GHFLGLy WRPDU FRPR
WLHPSREiVLFRSDUDFRPSDJLQDUDHOUHVXOWDGRGHOWLHPSRPD\RU$VtPLVPR
ODDFWLYLGDGFRQWDUVHUHDOL]DHQRFDVLRQHVSDUDWDORQDULRVTXHVRORWLHQHQ
RULJLQDO\QRWLHQHQFRSLDV\WDPELpQSDUDWUDEDMRVTXHWLHQHVHUUHYLVDGRV
~QLFDPHQWHFRPRORVRQWDUMHWDVYRODQWHVHQWUHRWURV
3DUD FRPSUHQGHU PHMRU HVWD DFWLYLGDG D FRQWLQXDFLyQ VH PRVWUDUD HQ XQD
ILJXUD
)LJXUDPRYLPLHQWRV
76
PRODUCTO
COMPAGINADO
1
2
1:Original
2: Copia
Producto compaginado: Cuando
se realizan movimientos se
coloca trabajo en ese lugar.
OPERARIA
1
)XHQWH$XWRUHV
)LJXUDPRYLPLHQWRV
2
1
3
4
OPERARIA
)XHQWH$XWRUHV
77
1:Original
2: Copia 1
3. Copia 2
4: Producto compaginado:
)LJXUDPRYLPLHQWRV
3
2
1
4
5
OPERARIA
1:Original
2: Copia 1
3. Copia 2
4: Copia 3
5:Producto compaginado:
)XHQWH$XWRUHV
3RU OR WDQWR VH REWXYLHURQ GLIHUHQWHV WLHPSRV EiVLFRV SDUD FDGD XQD GH ODV
DFWLYLGDGHV WHQLHQGR HQ FXHQWD TXH SDUD HO iUHD GH HQFXDGHUQDFLyQ VH
HVWDEOHFLy VXSOHPHQWRV GHO $O PRPHQWR GH OD UHDOL]DFLyQ GH XQ
GHWHUPLQDGRSURGXFWRVHFDUJDQVHJ~QORVUHTXHULPLHQWRVGHOSURGXFWR
6(*8,0,(172$7,(0326(67$1'$5(6
&RQRFLHQGR ORV WLHPSRV HVWiQGDU GH FDGD XQR GH ORV SURFHVRV HO HVWXGLR
SURVLJXLy D KDFHU XQ VHJXLPLHQWR D GLFKRV WLHPSRV GXUDQWH XQ SHULRGR (Q
HVWH SHULRGR VH LPSOHPHQWR XQ QXHYR IRUPDWR GH RUGHQHV GH SURGXFFLyQ DO
TXH VHYHQLDXWLOL]DQGRHOQXHYRIRUPDWRHVSHFLILFDWRGRVORVUHTXHULPLHQWRV
GHO FOLHQWH \ SURSRUFLRQD ODV KHUUDPLHQWDV QHFHVDULDV SDUD TXH GXUDQWH HO
UHFRUULGR GHO SURGXFWR SRU HO SURFHVR SURGXFWLYR ORV GLIHUHQWHV RSHUDULRV
78
FRPSUHQGDQORVDFWLYLGDGHVTXHGHEHQUHDOL]DUVHDFDGDRUGHQGHSURGXFFLyQ
\DOPLVPRWLHPSRHVWiFRQFHELGRGHWDOPDQHUDTXHSURSRUFLRQHFRQGLFLRQHV
DSWDV SDUD TXH HO WUDEDMDGRU FRQR]FD \ VHSD GH XQD IRUPD VHQFLOOD ORV
UHTXHULPLHQWRVGHOFOLHQWH
(OIRUPDWRGHRUGHQGHSURGXFFLyQLPSOHPHQWDGRHVHOVLJXLHQWH
)LJXUD)RUPDWRGHSURGXFFLyQLPSOHPHQWDGR
79
)XHQWH$XWRUHV
80
6H GHFLGLy FRQYHUWLU OD RUGHQ GH SURGXFFLyQ HQ XQD JXtD GXUDQWH WRGR HO
SURFHVR TXH SHUPLWLHUD D ORV RSHUDULRV UHDOL]DU ODV DFWLYLGDGHV DGHFXDGDV (V
SUHFLVDPHQWHHO-HIHGH3URGXFFLyQTXLHQGHEHOOHQDUODRUGHQGHSURGXFFLyQ
\ KDFHU ORV FiOFXORV SHUWLQHQWHV ,JXDOPHQWH VH VXSULPLHURQ ORV FXDGURV HQ
GRQGHHORSHUDULRGHEtDOOHQDUDOJXQRVGDWRV(VWRVHKL]RSULPHURSRUTXHHQ
ODRUGHQGHSURGXFFLyQDQWLJXDQRVHYHQLDOOHQDQGRDGHFXDGDPHQWHDGHPiV
GH TXH HO RSHUDULR VROR OD FRPSOHWDED FXDQGR TXHUtD \ WDPELpQ SRUTXH VH
LPSOHPHQWR XQ IRUPDWR GH UHFROHFFLyQ GH GDWRV OODPDGRPLQXWDHQGRQGHHO
RSHUDULR KDFLD XQ VHJXLPLHQWR GXUDQWH WRGD OD MRUQDGD SURGXFWLYD GH VXV
PRYLPLHQWRV
7RGR IXH SRVLEOH \D TXH FRQ OD D\XGD GHO ORV GLVWLQWRV GLDJUDPDV GH
RSHUDFLRQHV \ ORV GLDJQyVWLFRV TXH VH KLFLHURQ D ORV GLIHUHQWHV SXHVWRV GH
WUDEDMR VH SXGR FRQRFHU ODV GLIHUHQWHV DFWLYLGDGHV \ RSHUDFLRQHV PDV
FRPXQHVGHQWURGHOSURFHVRUHODFLRQDGDVQRVRORFRQODVDFWLYLGDGHVSURSLDV
GHODSURGXFFLyQVLQRWDPELpQFRQRWURWLSRGHDFWLYLGDGHVFRPRORSXHGHQ
VHUGHPRUDVVDOLGDVUHWUDVRVSRUIDOODVPHFiQLFDVUHXQLRQHVHQWUHRWURV
/DVDFWLYLGDGHVGHSURFHVRVSURGXFWLYRVRLPSURGXFWLYRVVHGHILQLHURQGHXQD
PDQHUD VLPSOH \ VH FRQYLUWLHURQ HQ FyGLJRV TXH SXGLHUDQ VHU OOHYDGRV D XQ
FRQWURO GH WUDEDMR 3RU OR WDQWR D FRQWLQXDFLyQ VH PRVWUDUDQ ORV GLIHUHQWHV
FyGLJRVTXHDGRSWRODHPSUHVDSDUDFDGDXQDGHODVGLIHUHQWHVDFWLYLGDGHVHQ
HOiUHDGHLPSUHVLyQ\HQFXDGHUQDFLyQ
7DEOD&yGLJRGHRSHUDFLRQHV
&2',*2
23(5$&,Ï1
&/$6(
%XVFDU\FRQWDUSDSHO
,03/
5HDOL]DUPHGLFLRQHV\FRUWDUSDSHO
,03/
3UHSDUDUWLQWD
,03/
/DYDUPiTXLQD
,03/
81
0RQWDMHGHODSODQFKD
,03/
(QWLQWDUPDTXLQD
,03/
&XDGUDUWLUDMH
,03/
,PSUHVLyQ
,03/
7UDQVSRUWHWUDEDMR
,03/
0DQWHQLPLHQWRSUHYHQWLYR
,03/
&DPELRPROHWRQHV
,03/
&DPELRPDQWLOOD
,03/
5HILODUWUDEDMR
,03/
2WURVHVSHFLILTXH
,03/
2UJDQL]DUSDSHO
,037
0RQWDMHQXPHUDGRUD\RSHUIRUDGRUD
,037
(QWLQWDUPDTXLQD
,037
0RQWDMHWURTXHO
,037
,PSUHVLyQ
,037
%DMDUPRQWDMH
,037
(QWLQWDUPDTXLQD
,037
0DQWHQLPLHQWRSUHYHQWLYR
,037
&DPELRURGLOORV
,037
5HILODUWUDEDMR
,037
1XPHUDUKRMDVVXHOWDV
,037
2WURVHVSHFLILTXH
,037
&RPSDJLQDUPRYLPLHQWR
(1&
&RPSDJLQDUPRYLPLHQWRV
(1&
&RPSDJLQDUPRYLPLHQWRV
(1&
&RPSDJLQDUPRYLPLHQWRV
(1&
&RUWDUFLQWD
(1&
3HJDU&LQWD
(1&
3HUIRUDU
(1&
&RVHU
(1&
1XPHUDU7DORQDULRV
(1&
82
3UHSDUDUSDUDHPEORFDU
(1&
8QWDU&ROERQ
(1&
5HYLVDU
(1&
(PSDFDU
(1&
3OHJDU
(1&
3HJDUVREUHV
(1&
2WURVHVSHFLILTXH
(1&
)DOWDGH3ODQFKD
,03
)DOWDGHPDWHULDOHV
,03
)DOWDGHHQHUJtD
,03
'DxRHQHOHTXLSR
,03
5HSDUDFLyQODPDTXLQD
,03
)DOWDLQIRUPDFLyQGHSURGXFWR
,03
)DOWDGHWUDEDMR
,03
3HUPLVRQRUHPXQHUDGR
,03
3HUPLVR(36
,03
2WURVWLHPSRVLPSURGXFWLYRVHVSHFLILTXH
,03
)XHQWH$XWRUHV
(O FXDGUR OR TXH PXHVWUD HV XQ FyGLJR SDUD FDGD XQD GH ODV iUHDV HV GHFLU
ORVFyGLJRVSHUWHQHFLHQWHVDOFLHQLQGLFDQDFWLYLGDGHVGHLPSUHVLyQOLWRJUiILFD
HO GRVFLHQWRV DFWLYLGDGHV GH LPSUHVLyQ WLSRJUiILFDV HO WUHVFLHQWRV DFWLYLGDGHV
GH HQFXDGHUQDFLyQ HO FXDWURFLHQWRV DFWLYLGDGHV SHUVRQDOHV HO TXLQLHQWRV
GHPRUDV \ HO VHLVFLHQWRV RWUDV DFWLYLGDGHV $O ODGR GH FDGD FyGLJR HVWD
GHVFULWD OD DFWLYLGDG SDUD TXH FDGD RSHUDULR LQWURGX]FD HO FyGLJR
FRUUHVSRQGLHQWH HQ HO IRUPDWR GH FRQWURO GH SURGXFFLyQ GHSHQGLHQGR GH OD
DFWLYLGDGGHVHPSHxDGDHQXQGHWHUPLQDGRODSVRGHWLHPSR
3DUD OD SURGXFFLyQ ORV FyGLJRV VH FRQYLHUWHQ HQ OD EDVH SDUD TXH FDGD
RSHUDULR FRQRFLHQGR \ DSURSLiQGRVH GHO QXHYR OHQJXDMH SXHGD OOHQDU HO
IRUPDWR ³FRQWURO GH WUDEDMR´ HQ GRQGH GXUDQWH HO GtD FDGD XQR GH ORV
83
RSHUDULRV FRQ XQ IRUPDWR SURSLR OOHQH ODV FDVLOODV FRORFDQGR HO FyGLJR GH OD
DFWLYLGDGVHJXLGRSRUHOQXPHURGHODRUGHQGHSURGXFFLyQ
$ FRQWLQXDFLyQ VH PXHVWUD HQ XQD LPDJHQ SHTXHxD HO IRUPDWR &RQWURO GH OD
SURGXFFLyQVHSXHGHREVHUYDUFRQGHWDOOHHQHO$QH[R/
)LJXUD&RQWUROGHODSURGXFFLyQ
)XHQWH$XWRUHV
&26726'(352'8&&,21
6H VDEH TXH ORV GLIHUHQWHV SURGXFWRV TXH VH SURGXFHQHQODOLWRJUDItD%ROtYDU
YDQOLJDGRVDODVFDUDFWHUtVWLFDV\DWULEXWRVTXHFDGDFOLHQWHOHTXLHUHFRORFDU
DOSURGXFWRVLQHPEDUJRWHQLHQGRHQFXHQWDTXHODHPSUHVDSURGXFHDOJXQRV
84
SURGXFWRV TXH OOHYDQ FDUDFWHUtVWLFDV VLPLODUHV VH HVWLPDURQ ORV FRVWRV SDUD
ORVVLJXLHQWHVSURGXFWRV
•
9RODQWHV
•
7DUMHWDVGHSUHVHQWDFLyQ
•
$ILFKHV
•
3OHJDEOHV
•
)DFWXUDV
•
5HFLERVGH&DMD
92/$17(6
3DUD OD HVWDQGDUL]DFLyQ GH HVWHSURGXFWRVHWXYRHQFXHQWDTXHORVYRODQWHV
TXHVHSURGXFHQGHQWURGHODHPSUHVDVRQGHWDPDxRòFDUWDQRUPDOPHQWH
3DUDORFXDOVHREWXYLHURQORVFRVWRVGHORVYRODQWHVGHODVLJXLHQWHIRUPD
3URGXFFLyQGHYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000 $
4.852 $
4.852 $
550 $
1.100 $
2.495 $
4.990 $
522 $
522 $
11.267 $
18.797 $
Bond 75gm
1
2
5.000 $
5.000
10.970 $
10.970
550 $
1.100
2.495 $
4.990
522 $
522
11.267 $
18.797
$
24.687 $
30.805 $
Papel
Tintas
)XHQWH$XWRUHV
3URGXFFLyQGHYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQ
85
35.263 $
41.381 DETALLE
Papel
Tintas
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000
9.705 $
9.705
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797
$
40.086 $
$
$
$
$
$
$
60.627 $
Bond 75gm
1
2
5.000 $
5.000
21.940 $
21.940
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797
52.321 $
72.862 $
$
$
$
$
$
2
5.000
18.205
2.202
9.980
1.565
20.696
$
57.650 )XHQWH$XWRUHV
3URGXFFLyQGHYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQ
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000
8.053 $
8.053
1.101 $
2.202
4.990 $
9.980
1.565 $
1.565
13.196 $
20.696
TOTAL COSTOS
$
33.906
DETALLE
Papel
Tintas
$
47.498
$
$
$
$
$
$
Bond
1
5.000
18.205
1.101
4.990
1.565
13.196
$
44.058
75gm
)XHQWH$XWRUHV
(QHVWH~OWLPRFDVRVHFRPLHQ]DDREVHUYDUFRPRDPD\RUHVFDQWLGDGHVORV
SUHFLRVSXHGHQVHUPXFKRPHQRUHVODSODQLILFDFLyQGHODSURGXFFLyQHVODTXH
FRQOOHYDDSURGXFLUGHXQDIRUPDPDVUiSLGD\HFRQyPLFDSDUDODHPSUHVD(Q
ORV~OWLPRVYDORUHVSRUHMHPSOR\DVHSLHQVDHQUHDOL]DUHOSURGXFWRFDELGD
ORTXHSHUPLWHTXHVHGLVPLQX\DHOWLHPSRGHLPSUHVLyQDODPLWDG
3RUORDQWHULRUORVFRVWRVGHORVYRODQWHVVRQ
7DEOD&RVWRV3URGXFFLyQ9RODQWHV
86
Volantes
Cantidad
1000
1000
1000
1000
2000
2000
2000
2000
3000
3000
3000
3000
Tamaño
Papel
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
Tintas
1
2
1
2
1
2
1
2
1
2
1
2
$
$
$
$
$
$
$
$
$
$
$
$
Costo
24.687
35.263
30.805
41.381
40.086
60.627
52.321
72.862
33.906
47.498
44.058
57.650 )XHQWH$XWRUHV
7$5-(7$6'(35(6(17$&,21
/DV WDUMHWDV GH SUHVHQWDFLyQ QRUPDOPHQWH WLHQHQ FP [ FP GH WDPDxR
&RPR HVWH WDPDxR GH SDSHO HV WDQ SHTXHxR SDUD ODV PDTXLQDV OD OLWRJUDItD
LPSULPHWRGDVODVWDUMHWDVFRPHUFLDOHVRGHSUHVHQWDFLyQDFDELGD'HLJXDO
IRUPDVHFRQVLGHUDUiODFDUWXOLQD\HOSURSDOFRWHSDUDORVREWHQHUORVFRVWRV
SXHVVRQORVSDSHOHVPDVXVDGRVSDUDHVWHWLSRGHSURGXFWRV
7DUMHWDV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
Papel
Tintas
$
$
$
$
$
$
Cartulina
1
2
5.000 $ 6.000
2.654 $ 2.654
550 $ 1.100
2.495 $ 4.990
261 $
261
8.449 $ 10.182
$ 19.410
)XHQWH$XWRUHV
7DUMHWDV
87
$ 25.189
$
$
$
$
$
$
Propalcote
1
2
5.000 $
6.000
2.769 $
2.769
550 $
1.100
2.495 $
4.990
261 $
261
8.449 $ 10.182
$ 19.525
$
25.304 7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
1
5.000
5.309
550
2.495
522
8.449
Cartulina
2
$ 6.000
$ 5.309
$ 1.100
$ 4.990
$
522
$ 10.565
$
$
$ 22.326
$ 28.488
$ 33.221
Papel
Tintas
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
TOTAL COSTOS
$
$
3
6500
5.309
1.650
4990
522
14.247
$
$
$
$
$
$
1
5.000
5.537
550
2.495
522
8.449
Propalcote
2
$ 6.000
$ 5.537
$ 1.100
$ 4.990
$
522
$ 10.565
3
$ 6.500
$ 5.537
$ 1.650
$ 4.990
$
522
$ 14.247
$
22.554
$ 28.716
$ 33.449
)XHQWH$XWRUHV
7DUMHWDV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
15.926
1.101
$
$
$
2.495
391
7.647
TOTAL COSTOS
$
32.561
Cartulina
2
3
Policromia
$
6.000
6500
6500
$ 15.926 $ 15.926 $
15.926
$
2.202 $
3.303 $
14.062
21251
$
4.990
7485
22030
$
522 $
522 $
1.565
$ 12.095 $ 16.543 $
43.196
$ 41.737
$ 50.282
$
124.530
$
$
$
1
5.000
16.612
550
$
$
$
$
$
$
2.495
522
7.647
$
$
$
Propalcote
2
3
Policromia
6.000 $
6.500 $
6.500
16.612 $ 16.612 $
16.612
550 $
550 $
14.062
21251
4.990 $
7.485 $
22.030
522 $
522 $
1.565
12.095 $ 16.543 $
43.196
$
32.827
$
40.771
$ 48.215
$
125.216
)XHQWH$XWRUHV
3DUDODUHDOL]DFLyQGHWDUMHWDVFRPHUFLDOHVWDPELpQVHWXYRHQFXHQWDHO
FRVWRGHODSURGXFFLyQGHODUWtFXORHQSROLFURPtD
(QODVLJXLHQWHWDEODVHPXHVWUDORVFRVWRVGHODVWDUMHWDVGHSUHVHQWDFLyQHQ
GLIHUHQWHVFDQWLGDGHVSDSHOHV\WLQWDV
7DEOD&RVWRVGHSURGXFFLyQ7DUMHWDV&RPHUFLDOHV\GH3UHVHQWDFLyQ
88
Tarjetas de presentacion
Cantidad Tamaño
Papel
500
Cartulina
500
Cartulina
500
Propalcote
500
Propalcote
1000
Cartulina
1000
Cartulina
1000
Cartulina
1000
Propalcote
1000
Propalcote
1000
Propalcote
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Propalcote
3000
Propalcote
3000
Propalcote
3000
Propalcote
Tintas
1
2
1
2
1
2
3
1
2
3
1
2
3
Policromia
1
2
3
Policromia
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
19.410
25.189
19.525
25.304
22.326
28.488
33.221
22.554
28.716
33.449
32.561
41.737
50.282
124.530
32.827
40.771
48.215
125.216
)XHQWH$XWRUHV
$),&+(6
/RV DILFKHV FRPHUFLDOPHQWH VRQ GLVHxDGRV HQ ó GH SOLHJR \ HO SDSHO PDV
XWLOL]DGRHVHOSURSDOFRWH
$ILFKHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
Papel
Tintas
$
$
$
$
$
$
$
Propalcote 115
2
3
6.500 $
6.500
59.527 $ 59.527
14.062 $ 21.093
23.780 $ 35.670
13.218 $ 17.624
522 $
522
19.811 $ 26.715
$ 137.422
)XHQWH$XWRUHV
89
$ 167.654
gm
Polic.
6500
$ 59.527
$ 28.124
$ 47.570
$ 22.030
$
522
$ 33.620
$ 197.893 $ILFKHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
$
TOTAL COSTOS
Propalcote 115
2
3
6.500 $
6.500
148.586 $ 148.586
14.062 $ 21.093
23.780 $ 35.670
17.624 $ 22.030
1.304 $
1.304
27.447 $ 36.744
$ 239.305
$ 271.930
gm
Polic.
6500
$ 148.586
$ 28.124
$ 47.570
$ 26.436
$
1.304
$ 46.042
$ 304.562 )XHQWH$XWRUHV
$ILFKHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
$
Propalcote 115
2
3
6.500 $
6.500
297.123 $ 297.123
14.062 $ 21.093
23.780 $ 35.670
22.030 $ 26.436
2.608 $
2.608
40.172 $ 53.459
$ 406.277
)XHQWH$XWRUHV
/RVFRVWRVGHORVDILFKHVVRQ
7DEOD&RVWRVGHSURGXFFLyQGHORV$ILFKHV
90
$ 442.892
gm
Polic.
6500
$ 297.123
$ 28.124
$ 47.570
$ 35.247
$
2.608
$ 66.747
$ 483.919 Afiches
Cantidad
1000
1000
1000
2500
2500
2500
5000
5000
5000
Tamaño
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8
Papel
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Tintas
Costo
115
2 $ 137.422
115
3 $ 167.654
115 Policromia $ 197.893
115
2 $ 239.305
115
3 $ 271.930
115 Policromia $ 304.562
115
2 $ 406.277
115
3 $ 442.892
115 Policromia $ 483.919
)XHQWH$XWRUHV
3/(*$%/(6
/RVSOHJDEOHVVRQIRUPDWRVSXEOLFLWDULRV\FRPHUFLDOHVTXHXVDQODVHPSUHVDV
SDUD SURPRFLRQDU DOJXQD SURGXFWR HYHQWR DSHUWXUD HQWUH RWURV 0XFKDV
HPSUHVDVGHSHQGLHQGRODVROYHQFLDHFRQyPLFDTXHWHQJDQLQYLHUWHQHQHVWH
PDWHULDO 6H DQDOL]DUD HO FRVWR SDUD SOHJDEOHV HQ WLQWDV \ SROLFURPtD HQ
SDSHOERQG\HQSURSDOFRWH\DWDPDxRFDUWD\RILFLR
SOHJDEOHVWDPDxRFDUWD
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
4.990
853
14.108
$
$
$
$
$
$
$
Bond
2
6.000
24.040
4.404
7.485
853
21.219
51.194
$
64.003
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
24.040
2.202
$
$
$
TOTAL COSTOS
$
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRRILFLR
7DEOD&RVWRVGHSURGXFFLyQ
91
$
$
$
$
$
Poli.
6500
24.040
28.123
71.085
39.653
853
64085
$ 234.339
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 47.529 $ 47.529
$
4.404 $ 28.123
$ 71.085
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085
$
74.683
$
$
$
1
5.000
47.529
2.202
$
87.492
$ 257.828
Papel
Tintas
DETALLE
4.990
853
14.108
$
$
$
$
$
$
$
Bond
2
6.000
26.849
4.404
7.485
853
21.219
54.003
$
66.812
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
26.849
2.202
$
$
$
TOTAL COSTOS
$
$
$
$
$
$
Poli.
6500
26.849
28.123
84.355
39.653
853
64085
$ 250.418
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 53.067 $ 53.067
$
4.404 $ 28.123
$ 84.355
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085
$
80.221
$
$
$
1
5.000
53.067
2.202
$
93.030
$ 276.636
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRFDUWD
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
1
5.000
72.121
2.202
$
$
$
7.485
2.559
20.231
$ 109.599
$
$
$
$
$
$
$
Bond
2
6.000
72.121
4.404
9.980
2.559
21.219
$ 116.285
$
$
$
$
$
Poli.
6500
72.121
28.123
71.085
52.871
2.559
89617
Propalcote
2
Poli.
$
6.000 $
6.500
$ 142.587 $ 142.587
$
4.404 $ 28.123
$ 71.085
7.485 $
9.980 $ 52.871
2.559 $
2.559 $
2.559
20.131 $ 21.219
89617
1
$
5.000
$ 142.587
$
2.202
$
$
$
$ 322.876
$ 179.965
Poli.
6500
72.121
28.123
84.355
52.871
2.559
89617
1
$
5.000
$ 158.738
$
2.202
$ 186.751
$ 393.342
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRRILFLR
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
1
5.000
72.121
2.202
$
$
$
7.485
2.559
20.231
$ 109.599
$
$
$
$
$
$
$
Bond
2
6.000
72.121
4.404
9.980
2.559
33.464
$ 128.530
)XHQWH$XWRUHV
92
$
$
$
$
$
$ 336.146
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 158.738 $ 158.738
$
4.404 $
28.123
$
84.355
7.485 $
9.980 $
52.871
2.559 $
2.559 $
2.559
20.231 $
33.464
89617
$ 196.216
$ 215.147
$ 422.763
3DUWLHQGR HQWRQFHV GHO FRVWHR GH ORV GLIHUHQWHV WLSRV GH SOHJDEOHV TXH
QRUPDOPHQWH VH UHDOL]DQ HQ OD HPSUHVD VH HVWDEOHFLy TXH ORV FRVWRV GH
SURGXFFLyQGHHVWHDUWtFXORVRQ
7DEOD&RVWRVGHSURGXFFLyQGH3OHJDEOHV
Pegable
Cantidad
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
Tamaño
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio
Papel
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Tintas
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
51.194
64.003
234.339
74.683
87.492
257.828
54.003
66.812
250.418
80.221
93.030
276.636
109.599
116.285
322.876
179.965
186.751
393.342
109.599
128.530
336.146
196.216
215.147
422.763 )XHQWH$XWRUHV
)$&785$6<5(&,%26'(&$-$
6H GHFLGLy DJUXSDU D HVWRV GRV DUWtFXORV \D TXH VRQ PX\ VLPLODUHV HQ VXV
FDUDFWHUtVWLFDV6HDQDOL]DUDHOFRVWRHQWDPDxRòFDUWD
WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
93
Copias
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
1 copia
1
5.000 $
8.655 $
550 $
$
2.495 $
2.679 $
11.827 $
TOTAL COSTOS
$
31.207
DETALLE
$
2
5.000
8.655
1.100
4.990
2.679
16.658
39.084
$
$
$
2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100
3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100
$
$
$
4.990
2.818
12.593
$
$
$
4.990
2.818
18.189
$ 4.990
$ 2.619
$ 13.358
$
$
$
7.485
2.619
19.719
$
37.348
$
43.495
$ 40.655
$
50.062
$
$
$
2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100
3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100
$
$
$
4.990
3.137
17.185
$
$
$
9.980
3.137
27.372
$ 7.485
$ 3.137
$ 19.481
$
$
$
9.980
3.137
31.964
$
42.259
$
57.987
$ 49.791
$
65.320
$
$
$
$
$
$
$
2 copias
1
2
5.000 $
5.000
56.055 $ 56.055
7.031 $ 14.062
5.313 $ 10.626
13.218 $ 26.436
3.137 $
3.137
26.127 $ 43.404
)XHQWH$XWRUHV
WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
1 copia
1
5.000 $
25.617 $
550 $
$
4.990 $
3.137 $
14.889 $
TOTAL COSTOS
$
54.184
Copias
Tintas
DETALLE
2
5.000
25.617
1.100
7.485
3.137
22.781
$
65.122
1 copia
1
5.000 $
42.579 $
7.031 $
5.313 $
13.218 $
6.524 $
22.138 $
2
5.000
42.579
14.062
10.626
22.030
6.524
35.425
)XHQWH$XWRUHV
WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Copias
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
$
$ 101.804
$ 136.248
)XHQWH$XWRUHV
94
$ 115.882
$ 158.722
$
$
$
$
$
$
$
3 copias
1
2
5.000 $
5.000
14.137 $ 14.137
7.031 $ 14.062
5.313 $ 10.626
17.624 $ 30.842
3.137 $
3.137
30.117 $ 51.383
$ 82.360
$ 129.189
/RVFRVWRVGHODVIDFWXUDV\GHORVUHFLERVGHFDMDVRQ
7DEOD&RVWRVGHSURGXFFLyQ7DORQDULRV
Facturas y recibos
Cantidad
10 tal x2
10 tal x2
10talx3
10talx3
10 tal x4
10 tal x4
30 tal x2
30 tal x2
30talx3
30talx3
30talx4
30talx4
100 talx2
100 talx2
100talx3
100talx3
100talx4
100talx4
Tamaño
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
)XHQWH$XWRUHV
95
Papel
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Tintas
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
31.207
39.084
37.348
43.495
40.655
50.062
54.184
65.122
42.259
57.987
82.360
129.189
101.804
136.248
115.882
158.722
82.360
129.189 35238(67$
35238(67$*(1(5$/
3DUD OD LPSOHPHQWDFLyQ HO VLVWHPD GH FRVWRV VH KL]R QHFHVDULR UHDOL]DU
GLIHUHQWHV HVWXGLRV TXH \D IXHURQ PRVWUDGRV DQWHULRUPHQWH LJXDOPHQWH HV
QHFHVDULD XQD UHFRQVWUXFFLyQ GHO VLVWHPD GH FRVWRV HQ FXDQWR D 0DWHULDOHV
0DQRGH2EUD\&RVWRV,QGLUHFWRVGH)DEULFDFLyQ
0$7(5,$/(6
/D HPSUHVD KD UHFXUULGR HQ PXFKDV RFDVLRQHV D WUDEDMDU FRQ ORV PDWHULDOHV
VHPDQDOHV HV GHFLU OD HPSUHVD QR KDFH SHGLGRV JUDQGHV \ QR PDQHMD
ERGHJD VLQR SRU HO FRQWUDULR HQ HO PRPHQWR HQ TXH VH HVWiQ DJRWDQGR ODV
PDWHULDVSULPDVVHSURFHGHDKDFHUHOUHVSHFWLYRSHGLGR(VWDVLWXDFLyQSDUD
DOJXQRV PDWHULDOHV TXH VH XWLOL]DQ GHQWUR GH OD HPSUHVD QR DIHFWD
VLJQLILFDWLYDPHQWH HO FRVWR ILQDO GHO SURGXFWR SXHVWR TXH ORV SURYHHGRUHV
~QLFDPHQWHPDQHMDQGHVFXHQWRVLPSRUWDQWHVDJUDQGHVYRO~PHQHVGHYHQWD\
SRUHOWDPDxRGHODHPSUHVDQXQFDVHUHTXHULUtDWDQWRPDWHULDO
&DVRFRQWUDULRRFXUUHFRQPDWHULDSULPDFRPRORHVHOSDSHO(OSDSHOPDQHMD
GHVFXHQWRV GHPDVLDGR VLJQLILFDWLYRV HQ HO PRPHQWR HQ TXH VH FRPSUH
JUDQGHVFDQWLGDGHV(VWHFRVWRUHSHUFXWHGLUHFWDPHQWHVREUHHOFRVWRGHXQD
RUGHQ GH SURGXFFLyQ SXHV VH SXHGH GHFLU TXH GHQWUR GH XQD RUGHQ GH
SURGXFFLyQHOFRVWRPiVVLJQLILFDWLYRHQODVDUWHVJUDILFDVHVHOSDSHO
(OSUREOHPDGHOSDSHOHQPXFKDVRFDVLRQHVVHKDYXHOWRODUD]yQSRUODFXDO
FOLHQWHVVLJQLILFDWLYRVSDUDODHPSUHVDRSWHQSRUHQYLDUVXVWUDEDMRVSDUDTXH
RWUDV HPSUHVDV GHO VHFWRU OHV KDJDQ VXV WUDEDMRV (V HQ HVH PRPHQWR HQ
GRQGH HO DQiOLVLV GH FRVWRV VH YXHOYH LPSRUWDQWH SRU OR TXH VH VDEH TXH
WHQLHQGRORVFRVWRVFODURVVHSXHGHWRPDUXQDGHFLVLyQDFHUFDGHKDVWDGRQGH
96
VH SXHGHVDFULILFDUXWLOLGDGFRQWDOGHUHWHQHUXQFOLHQWHJUDQGH\EHQHILFLRVR
SDUD OD HPSUHVD ,JXDOPHQWH VH KDFH QHFHVDULR KDFHUOH YHU D OD OLWRJUDItD
%ROtYDU OR LPSRUWDQWH GH VROLFLWDU XQ SUpVWDPR HQ XQ EDQFR SDUD FDSLWDO GH
WUDEDMR \ DVt SRGHU FRPSUDU SDSHO D XQ EXHQ SUHFLR \ YROYHUVH PiV
FRPSHWLWLYRHQSUHFLR
0DWHULDOHVGLUHFWRV
'HQWUR GH ORV PDWHULDOHV GLUHFWRV TXH SXHGH WHQHU XQ GHWHUPLQDGR SHGLGR
GHQWURGHOSURFHVRSURGXFWLYRHVWiQ
•
3DSHO
•
7LQWDV
•
3ODQFKDV
•
1HJDWLYRV
•
&RORU.H\
•
7URTXHOHV
3DSHO
'HQWUR GHO SURFHVR SURGXFWLYR HO PDWHULDO GLUHFWR PiV UHOHYDQWH HV HO SDSHO
'LFKR SDSHO HV TXLHQ UHFLEH SRU PHGLR GHO SURFHVR SURGXFWLYR XQD
WUDQVIRUPDFLyQGHILQLWLYD
'HQWURGHODHPSUHVDORVSDSHOHVTXHFRQPD\RUIUHFXHQFLDVHXWLOL]DQVRQ
•
3URSDOFRWH
•
%RQG
•
&RSLD
•
SDSHO3HULyGLFR
•
%ULVWRO
•
.LPEHUO\
97
•
3DSHOTXtPLFR
•
HQWUH RWURV HQ HO DQH[R ( HVWiQ GHVFULWRV ORV GLIHUHQWHV WLSRV GH
SDSHOHVTXHXWLOL]DQHQODVDUWHVJUDILFDV
3ODQFKDV1HJDWLYRV&RORUNH\
'HQWURGHHVWRVPDWHULDOHVGLUHFWRVQRKDVLGRHVWLPDGRTXHVHDVLJQLILFDWLYR
ODVUHEDMDVHQORVFRVWRV(QORTXHUHILHUHDODVSODQFKDVODHPSUHVDPDQHMD
GRVWLSRVGHSODQFKDVXQDSDUDFDGDPDTXLQDOLWRJUiILFD
/DV SODQFKDV HOHFWURHVWiWLFDV VH XWLOL]DQ SDUD LPSUHVLRQHV HQ OD PiTXLQD
+DPDGD \ VH LPSULPHQ GLUHFWDPHQWH FRQ ORV HTXLSRV TXH FXHQWD OD HPSUHVD
SDUDGLVHxR
&RQUHVSHFWRDORVQHJDWLYRVSODQFKDVPHWiOLFDV\HOFRORUNLVRQPDWHULDOHV
TXHVHKDFHQSRUFRQWUDWDFLyQFRQWHUFHURVSXHVGHQWURGHODHPSUHVDQRVH
FXHQWDFRQODPDTXLQDULDQHFHVDULDSDUDUHDOL]DUHVWHWLSRGHSURFHVRVOODPDGR
IRWRPHFiQLFD
$O PLVPR WLHPSR HQ XQ SULQFLSLR VH SHQVy HQ OD SRVLELOLGDG GH DGTXLULU XQ
SUpVWDPR SDUD OD FRPSUD GH GLFKRV HTXLSRV \ DVt QR VROR VXSOLU ODV
QHFHVLGDGHV GH OD HPSUHVD VLQR WDPELpQ SUHVWDU HVWH VHUYLFLR D RWUDV
OLWRJUDItDV 3HUR VH GHVFXEULy HQ HO DQiOLVLV LQLFLDO TXH H[LVWHQ \D YDULDV
HPSUHVDV GH OD FLXGDG TXH VXSOHQ HVWD QHFHVLGDG SRU OR TXH HQ HVWH
PRPHQWRHVPXFKRPDVLPSRUWDQWHSDUDODHPSUHVDLPSOHPHQWDUHOVLVWHPD
GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ \ WDO YH] PDV DGHODQWH DQDOL]DU GLFKR
SUpVWDPRSDUDFRPSUREDUVtHVSURSLFLRRQRHORIUHFLPLHQWRGHHVWHVHUYLFLR
7LQWDV
3RGUtD FRQVLGHUDUVH D ODV WLQWDV FRPR XQ PDWHULDO GLUHFWR SHUR DQDOL]DQGR
WRGR HO SURFHVR SURGXFWLYR VH YLR OD JUDQ GLILFXOWDG FRQ OD TXH FXHQWD OD
98
HPSUHVDSDUDFXDQWLILFDUTXHFDQWLGDGGHWLQWDVHUHTXLHUHSDUDFDGDRUGHQGH
SURGXFFLyQ6HVDEHTXHVRQODVWLQWDVTXLHQHVKDFHQTXHHQHOSDSHOTXHGH
SODVPDGR HO GLVHxR TXH UHTXLHUH FDGD FOLHQWH SHUR GHQWUR GHO SURFHVR SRU
FRPR HVWiQ FRQFHELGDV ODV RSHUDFLRQHV GH ORV RSHUDULRV GH ODV PDTXLQDV HV
PX\ GLItFLO FRQFHELU XQD PHGLFLyQ GH GLFKR PDWHULDO /DV WLQWDV SRU OR TXH VH
KDYHQLGRPHQFLRQDQGRHQXQDHPSUHVDHQGRQGHFDGDRUGHQGHSURGXFFLyQ
WLHQH DWULEXWRV GLVWLQWRV HV GLItFLO FXDQWLILFDU \ FRQRFHU UHDOPHQWH TXH
SRUFHQWDMH GHO FRVWRV GH ODV WLQWDV VH OH GHEH DJUHJDU D FDGD RUGHQ GH
SURGXFFLyQ
6HSURSRQHSDUDHVWHPDWHULDOSRUDKRUDFXDQWLILFDUORGHQWURGHORVPDWHULDOHV
LQGLUHFWRVGHIDEULFDFLyQPLHQWUDVVHUHDOL]DXQHVWXGLRGHQWURGHODHPSUHVD
GH OD FDQWLGDG GH WLQWD XWLOL]DGD SDUD GLVWLQWRV yUGHQHV GH WUDEDMR (O HVWXGLR
VH UHDOL]DUi KDFLHQGR TXH ORV RSHUDULRV DQWHV GH FDGD HQWLQWDGD GH OD
PDTXLQD R ODV YHFHV TXH VHUi QHFHVDULR KDFHUOR PLHQWUDV VH HVWD UHDOL]DQGR
XQD RUGHQ GH WUDEDMR SHVHQ OD WLQWD \ DQRWHQ HVWH GDWR GHQWUR GHO IRUPDWR
SDUD GLFKR HVWXGLR \ GH HVWH PRGR FRQRFHU TXH SRUFHQWDMH GH WLQWD UHTXLHUH
FDGDWLSRGHWUDEDMRHOIRUPDWRHVWDSUHVHQWDHQHODQH[R)
0DWHULDOHVLQGLUHFWRV
/RV PDWHULDOHV LQGLUHFWRV VRQ PDWHULDOHV TXH HQWUDQ DO SURGXFWR WHUPLQDGR
SHUR WLHQHQ HQ UHDOLGDG XQ SRUFHQWDMH LQVLJQLILFDQWH 3DUD HO SURFHVR
SURGXFWLYRGHODHPSUHVDDOJXQRVGHHVWRVPDWHULDOHVVRQORVVLJXLHQWHV
•
7LQWDV\DVHH[SOLFRDQWHULRUPHQWHODUD]yQGHLQFOXLUORVGHQWURGHHVWD
OLVWD
5
•
&ROERQ
•
/tTXLGRVVROYHQWHV
•
*RPPD
+$5*$'21%HUQDUG&RQWDELOLGDGGHFRVWRV3
99
•
6ROXFLyQ%XIHU
•
5HYHODGRU
•
*DVROLQD
•
7KLQHU
•
/LTXLGRHOHFWURHVWiWLFR
•
$QWLVHFDQWHV
•
$ODPEUHSDUDFRVHGRUD
•
&LQWD
0$12'(2%5$
/D PDQR GH REUD YD GLUHFWDPHQWH UHODFLRQDGD FRQ ORV HPSOHDGRV GH OD
HPSUHVD 'HQWUR GH OD HPSUHVD H[LVWHQ GRV iUHDV ODV FXDOHV VRQ HO iUHD
SURGXFWLYD\HOiUHDFRQWDEOH\DGPLQLVWUDWLYD
3DUDPD\RUFRPSUHQVLyQVHGHVFULELUiDFRQWLQXDFLyQXQFXDGURFRQWRGRVORV
LQWHJUDQWHVGHODHPSUHVD
7DEOD5HFXUVRVKXPDQRVGHODHPSUHVD
RECURSOS HUMANOS
SECCION
ADMINISTRACION
PRODUCCION
CARGOS
SUELDO BASICO
Auxiliar Contable
$
450.000
Contador
$
450.000
Mensajero
$
408.000
Jefe de Producción
$
1.000.000
Impresor GTO
$
750.000
Impresor HAMADA
$
408.000
Impresor PINZA
$
408.000
Encuadernadora1
Encuadernadora 2
$
$
408.000
204.000
Diseñador
$
204.000
100
)XHQWH/LWRJUDItD%ROtYDU
0DQRGHREUDGLUHFWD
3DUD OD GHWHUPLQDFLyQ GHO FRVWR GH PDQR GH REUD GLUHFWD VH GHEHQ WHQHU HQ
FXHQWD IDFWRUHV FRPR ODV SUHVWDFLRQHV SDUDILVFDOHV SDUD DVt SRGHU
GHWHUPLQDU FXDQWR HV HO FRVWR GH FDGD RSHUDULR SRU PLQXWR KRUD R VHJ~Q
FRPRVHDHOIDFWRUHQHOTXHVHHVWHWUDEDMDQGRSDUDUHDOL]DUHOFRVWHR
$FRQWLQXDFLyQVHPRVWUDUDHOFRVWRSRUPLQXWRGHFDGDXQRGHORVRSHUDULRV
LQYROXFUDGRVGLUHFWDPHQWHGHQWURGHOSURFHVRSURGXFWLYR
7DEOD6DODULRV0DQRGH2EUD'LUHFWD
OPERARIO
Impresor GTO
SB
Salud
Pension
ARP
Parafi.
Cesan.
Int. Cesa.
$ 750.000 $ 7.200 $ 13.078 $ 18.270 $ 67.500 $ 62.500 $
Transp.
Prima
Vacaci.
Total mes
625 $ 47.700 $ 62.500 $ 31.250 $ 1.060.623
Impresor Hamada $ 408.000 $ 3.917 $
7.115 $
9.939 $ 36.720 $ 34.000 $
340 $ 47.700 $ 34.000 $ 17.000 $
598.730
Operario Pinza
$ 408.000 $ 3.917 $
7.115 $
9.939 $ 36.720 $ 34.000 $
340 $ 47.700 $ 34.000 $ 17.000 $
598.730
Encuadernacora
$ 408.000 $ 3.917 $
7.115 $
9.939 $ 36.720 $ 34.000 $
340 $ 47.700 $ 34.000 $ 17.000 $
598.730
)XHQWH/LWRJUDItD%ROtYDU
•
,PSUHVRU*72
Salario =
1060623$ 35354 4419$
=
=
hora
30dias
8horas
•
,PSUHVRU+DPDGD
Salario =
598730$ 19958 2495$
=
=
hora
30dias
8horas
•
2SHUDULR3LQ]D
Salario =
598730$ 19958 2495$
=
=
hora
30dias
8horas
•
(QFXDGHUQDGRUD
101
Salario =
598730$ 19958 2495$
=
=
hora
30dias
8horas
&RQRFLHQGRHOYDORUSRUKRUDGHFDGDXQRGHORVRSHUDULRVLQYROXFUDGRVHQHO
SURFHVR SURGXFWLYR \ FRQRFLHQGR OD IRUPXODV SDUD GHWHUPLQDU ORV WLHPSRV
UHTXHULGRVGHSURGXFFLyQGHFDGDXQRGHORVSXHVWRVGHWUDEDMRLQYROXFUDGRV
HQHOSURFHVRSURGXFWLYRVHSURFHGHDGHWHUPLQDUHOFRVWRGHPDQRGHREUDGH
ODVLJXLHQWHPDQHUD
(
MOD = (Tiempoes tan dar ) salario
hora
)
0DQRGHREUDLQGLUHFWD
(QODHPSUHVDVHFRQVLGHUDQPDQRGHREUDLQGLUHFWDDSHUVRQDVTXHQRHVWpQ
LQYROXFUDGRVGLUHFWDPHQWHFRQODWUDQVIRUPDFLyQGHORVPDWHULDOHVGHQWURGHO
SURFHVRSURGXFWLYRHQWUHHVWDVSHUVRQDVHVWiQ
•
$X[LOLDU&RQWDEOH
•
&RQWDGRU
•
0HQVDMHUR
•
'LVHxDGRU
•
-HIHGHSURGXFFLyQ
&26726,1',5(&726'()$%5,&$&,21
(V LPSRUWDQWH WHQHU HQ FXHQWD TXH HO -HIH GH 3URGXFFLyQ GHQWUR GHO iUHD GH
3URGXFFLyQ\HO*HUHQWHGHQWURGHOiUHDFRQWDEOH\DGPLQLVWUDWLYDGHEHQKDFHU
XQ UHVSHFWLYR DQiOLVLV DQWHV GH FRPHQ]DU XQ SHULRGR \ UHDOL]DU SUHVXSXHVWRV
GHORVFRVWRVLQGLUHFWRVGHIDEULFDFLyQHQORVTXHYDQDLQFXUULU'HHVWHPRGR
DOFXOPLQDUXQGHWHUPLQDGRSHULRGRSXHGHKDFHUFHXQDQiOLVLV\HVWDEOHFHUHQ
102
TXHSRUFHQWDMHSRUHQFLPDRSRUGHEDMRVHSDVDURQORVSUHVXSXHVWRV\GHHVWD
PDQHUDWRPDUGHFLVLRQHVFHUWHUDV\EHQpILFDVSDUDODHPSUHVD
&RQ HO HVWXGLR VH OH EULQGR D OD HPSUHVD ODV KHUUDPLHQWDV QHFHVDULDV SDUD
GLFKRV SUHVXSXHVWRV SHUR VH GHEH WHQHU HQ FXHQWD TXH DO ILQDOL]DU FDGD
SHULRGRGHEHQKDFHUXQDQiOLVLVGHORVGDWRVSDUDDVtLUDMXVWDQGRORVYDORUHVD
GDWRVVHJXURV\FRQILDEOHV
3RUORWDQWRFRPRORV&RVWRV,QGLUHFWRVGH)DEULFDFLyQQRVHSXHGHQDVLJQDU
GLUHFWDPHQWH DO SURGXFWR VH KDFH QHFHVDULR UHDOL]DU XQD DVLJQDFLyQ
SURSRUFLRQDO GHO WRWDO GHORVFRVWRVJHQHUDOHVGHIDEULFDFLyQDODVyUGHQHVGH
SURGXFFLyQ XVDQGR SDUD HOOR HO FRP~Q GHQRPLQDGRU TXH VH HVWLPH PiV
UD]RQDEOH (VWD DVLJQDFLyQ UHFLEH HO QRPEUH GH WDVD SUHGHWHUPLQDGD \ VH
GHILQHGHODVLJXLHQWHPDQHUD
Tasa Pr e det er min ada =
CIFpre sup uestados
Nivelde Pr oduccion Pr e sup uestado
6DELHQGR FRPR REWHQHU HO GDWR GH ORV &RVWRV LQGLUHFWRV GH )DEULFDFLyQ
3UHVXSXHVWDGRV VH QHFHVLWD FRQRFHU OD WDVD SUHGHWHUPLQDGD OD WDVD
SUHGHWHUPLQDGD QHFHVLWD LQFOXLU XQ YDORU SDUD HO 1LYHO GH 3URGXFFLyQ
3UHVXSXHVWDGR (O QLYHO GH SURGXFFLyQ SUHVXSXHVWDGR GHQWUR GH OD HPSUHVD
HVWiGDGRHQXQLGDGHVGHKRUDGHPDQRGHREUDGLUHFWD\DTXHODSURGXFFLyQ
GHODHPSUHVDHVYDULDGD\KHWHURJpQHDDGHPiVGHHVWRHVPiVVLPSOHSXHV
ODPDQRGHREUDGHVFULWDHQODVyUGHQHVGHSURGXFFLyQWDPELpQVHDQDOL]DSRU
KRUDV
3/$1($&,21'(,03/(0(17$&,21
)$6(6
6
+$5*$'21%HUQDUG&RQWDELOLGDGGHFRVWRV3
103
,QGXFFLyQDLQWHJUDQWHVGHODHPSUHVD
&DSDFLWDFLyQ D WRGR HO SHUVRQDO DGPLQLVWUDWLYR \ GH 3URGXFFLyQ (VWD
FDSDFLWDFLyQ SUHWHQGH PRVWUDU ORV FDPELRV GHQWUR GH OD HPSUHVD TXH YD D
DFDUUHDUODLPSOHPHQWDFLyQGHOVLVWHPD\ODIRUPDFRPRFDGDLQWHJUDQWHGHOD
HPSUHVDGHEHDVXPLUHOQXHYRUHWR
•
$QLYHOJHQHUDO&KDUODLQIRUPDWLYDGHORVFDPELRVJHQHUDOHVTXH
WUDHUi HO SURFHVR \ GH ORV DGHODQWRV TXH VH KLFLHURQ GHQWUR GHO
HVWXGLR TXH SHUPLWLUiQ FRPHQ]DU D LPSOHPHQWDU HO VLVWHPD GH
FRVWRV
•
$QLYHO&RQWDEOH&DSDFLWDFLyQDFHUFDGHODQXHYDIRUPDGHOOHYDU
ORV OLEURV FRQWDEOHV FRQ HO QXHYR VLVWHPD GLFWDGR D OD DX[LOLDU
FRQWDEOH
•
$ QLYHO DGPLQLVWUDWLYR &KDUOD GH OD LPSRUWDQFLD HFRQyPLFD TXH
EULQGD HO VLVWHPD D WRGDV ODV iUHDV GH OD HPSUHVD \ GH OD
LPSRUWDQFLDGHTXHDQLYHODGPLQLVWUDWLYRVHUHVSDOGHHOVLVWHPD
•
$QLYHOSURGXFWLYR
•
&KDUOD LQIRUPDWLYD D LQWHJUDQWHV GHO iUHD VREUH HO
VLJQLILFDGRGHOQXHYRVLVWHPDGHFRVWRV
•
&KDUOD H[SOLFDWLYD DO -HIH GH SURGXFFLyQ DFHUFD GH ORV
JUDQGHVFDPELRVTXHGHEHUiQFDHUVREUHVXUHVSRQVDELOLGDG
HQGLFKDiUHD
3UHSDUDFLyQ SDUD OD LPSOHPHQWDFLyQ GHO VLVWHPD VH GHEH VHJXLU XQ
SURFHGLPLHQWR LQLFLDO DQWHV GH SRQHU HQ PDUFKD HO VLVWHPD GH FRVWRV /D
HPSUHVDGHEHLQFXUULUHQQXHYRVJDVWRVSDUDODLPSOHPHQWDFLyQ
$ $GHFXDFLyQ DGPLQLVWUDWLYD \ FRQWDEOH /DV VLJXLHQWHV RSHUDFLRQHV VRQ
QHFHVDULDVSDUDODSUHSDUDFLyQGHODLPSOHPHQWDFLyQ
104
•
3URGXFLU SDSHOHUtD QHFHVDULD SDUD OD LPSOHPHQWDFLyQ HO
VHJXLPLHQWR \ FRQWURO GHO VLVWHPD /RV IRUPDWRV VRQ ORV
VLJXLHQWHV
♦ 2UGHQ GH SURGXFFLyQ VH PRVWUy GHQWUR GHO HVWXGLR HQ OD
ILJXUD
♦ 0LQXWDGHFRQWUROGHSURGXFFLyQ)LJXUD
♦ &RQWUROGHFRVWRVDQH[R*
•
&RQWUDWDU FRQWDGRU FDSDFLWDGR SDUD PDQHMDU OD FRQWDELOLGDG GH
FRVWRVRDXPHQWRGHVXHOGRGHFRQWDGRUDFWXDOGHODHPSUHVD
•
3UHVXSXHVWDUWDEOHURLQGLFDGRUGHODSURGXFFLyQ
•
3UHVXSXHVWDU GHQWUR GH OD QRPLQD ORV LQFHQWLYRV D RSHUDULRV GHO
iUHDSURGXFWLYDSRUHOFXPSOLPLHQWRDGHFXDGRGHODVPLQXWDVGH
FRQWUROGHSURGXFFLyQILJXUD6HGHEHSUHVXSXHVWDUXQ
GH LQFHQWLYRV VREUH HO VXHOGR EiVLFR DO RSHUDULR TXH GLOLJHQFLH
DGHFXDGDPHQWHHOIRUPDWRGXUDQWHWRGRHOPHV
% $GHFXDFLyQ3URGXFWLYDWHQLHQGRHQFXHQWDODVDFFLRQHVDGPLQLVWUDWLYDV
TXH VH GHEHQ OOHYDU D FDER HQ HVWD IDVH VH GHEHQ UHDOL]DU XQDV
DFFLRQHV SDUDOHODV SDUD HO iUHD SURGXFWLYD TXH VH GHVFULELUiQ D
FRQWLQXDFLyQ
•
&DSDFLWDFLyQ-HIHGHSURGXFFLyQ
♦ &RQRFLPLHQWR \ PDQHMR DGHFXDGR GH ORV WLHPSRV HVWiQGDUHV
TXH VH REWXYLHURQ GHQWUR GHO HVWXGLR SDUD OD UHVSHFWLYD
FRWL]DFLyQ GH XQ SURGXFWR \ SDUD OD SODQHDFLyQ GH OD
SURGXFFLyQ
♦ &DSDFLWDFLyQ DFHUFD GH OD IRUPD DGHFXDGD GH FRWL]DU XQ
GHWHUPLQDGRSURGXFWRDQWHVGHVHUSURGXFLGR
105
♦ &DSDFLWDFLyQ DFHUFD GH OD LPSRUWDQFLD TXH WLHQH HO UHVSHFWLYR
FRQWUROGHQWURGHODSURGXFFLyQSDUDHOFXPSOLPLHQWRGHPHWDV
SURGXFWLYDV
•
&DSDFLWDFLyQ D RSHUDULRV SURGXFWLYRV 'HQWUR GH ODV GLIHUHQWHV
DFWLYLGDGHVTXHGHEHUHDOL]DUODHPSUHVDSDUDSUHSDUDUVHSDUDOD
LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV HV GH YLWDO LPSRUWDQFLD
FRQVLGHUDU OD GLVSRVLFLyQ GH ORV SULQFLSDOHV DFWRUHV GH OD
SURGXFFLyQ 3RU WDO UD]yQ OOHYDQGR D FDER XQD DGHFXDGD
FDSDFLWDFLyQGHORVRSHUDULRVSURGXFWLYRVVHSXHGHJDUDQWL]DUHQ
JUDQ PHGLGD HO p[LWR GH GLFKD LPSOHPHQWDFLyQ SRU WDO UD]yQ VH
GHVFULELUiQODVDFWLYLGDGHVDGHVDUUROODUHQORVVLJXLHQWHVSXQWRV
♦ 0DQHMRGHPLQXWDGHFRQWUROGHSURGXFFLyQDSURSLDFLyQGHORV
GLIHUHQWHVFyGLJRVGHRSHUDFLRQHV7DEODSDUDLQWURGXFLUORV
HQHOFRQWUROGHSURGXFFLyQ
♦ ([SOLFDFLyQ GH OD SROtWLFD GH LQFHQWLYRV SDUD HO GHELGR
GLOLJHQFLDPLHQWRGHODPLQXWDGHFRQWURO
,PSOHPHQWDFLyQ
(Q HO PRPHQWR HQ TXH OD HPSUHVD LQLFLH OD LPSOHPHQWDFLyQ GHEH LQFXUULU HQ
QXHYRV JDVWRV SDUD GH HVWH PRGR GDU FXPSOLPLHQWR HIHFWLYR D OR TXH
UHDOPHQWHSUHWHQGHHOQXHYRVLVWHPD,JXDOPHQWHHQHVHPRPHQWRFDGDXQR
GH ORV HPSOHDGRV GHEH SRQHU HQ PDUFKD ODV GLVWLQWDV DFWLYLGDGHV H[SOLFDGDV
HQODVIDVHVDQWHULRUHV
6HYDFRQVLGHUDUORVGRVSULPHURVPHVHVFRPRXQSHULRGRGHSUXHEDHQGRQGH
HO iUHD SURGXFWLYD GHVGH HO SULPHU PRPHQWR YD D HVWDU IXQFLRQDQGR \
HYDOXDQGR HO GHELGR IXQFLRQDPLHQWR GH ODVQXHYDVRSHUDFLRQHV$OILQDOL]DUHO
106
SULPHU PHV VH KDUi XQD UHWURDOLPHQWDFLyQ GHQWUR GH ORV WRGRVORVPLHPEURV
GHODHPSUHVDSDUDSURJUDPDUORVFRUUHFWLYRVQHFHVDULRV
3RURWURODGRHOiUHDFRQWDEOHGHEHHVSHUDUDTXHVHFXPSODQORVGRVPHVHV
GHSUXHEDSDUDHQWUDUDFRQWDELOL]DUHQHOQXHYRVLVWHPD7RGRHVRFRQHOILQ
GHQRLQFXUULUHQSUREOHPDVGHtQGROHFRQWDEOHVTXHDFDUUHDUtDQDODHPSUHVD
FRVWRVGHPDVLDGRDOWRV
6HJXLPLHQWR
&RQ ORV DVHVRUHV GHO SURFHVR GH LPSOHPHQWDFLyQ VH KDUiQ YLVLWDV PHQVXDOHV
GXUDQWHHOSULPHUDxRSDUDYHULILFDU\KDFHUXQVHJXLPLHQWRDOSURFHVR
3RU RWUR ODGR HV GH YLWDO LPSRUWDQFLD TXH HO -HIH GH 3URGXFFLyQ FRQWLQXp
UHDOL]DQGRVHJXLPLHQWRVDORVHVWiQGDUHVGHWLHPSRVSDUDHVWDUHYDOXDQGRODV
IOXFWXDFLRQHVTXHSXHGHWHQHUORVFRVWRVGHQWURGHODHPSUHVD
2WURVHVWXGLRVFRPSOHPHQWDULRV
&RPR VH PHQFLRQR DQWHULRUPHQWH ODV WLQWDV VRQ PDWHULDVSULPDVGHQWURGHO
SURFHVR \ IXHURQ SODQWHDGRV GHQWUR GH OD LPSOHPHQWDFLyQ FRPR &RVWRV
,QGLUHFWRV GH )DEULFDFLyQ 'H LJXDO IRUPD VH VDEH TXH OD IRUPD LGHDO GH
FRQWDELOL]DUORVVHULDUHDOL]DQGRXQHVWXGLRHQGRQGHVHHVWDEOH]FDQHVWiQGDUHV
SDUDFDUJDUOHODFDQWLGDGH[DFWDDXQGHWHUPLQDGRSURGXFWRHQHOPRPHQWRGH
VXFRWL]DFLyQ
3RU OR WDQWR FRPR FRPSOHPHQWR D OD LPSOHPHQWDFLyQ OXHJR GH KDEHUVH
FXPSOLGRPHVHVGHVSXpVGHOLQLFLRGHODLPSOHPHQWDFLyQVHSODQWHDUHFXUULU
DORVLJXLHQWH
•
6HUYLFLR GH XQ WHFQyORJR R LQJHQLHUR LQGXVWULDO TXH KDJD HO
HVWXGLRGHFRQVXPRGHWLQWDVSRUSURGXFWR'XUDFLyQGHOHVWXGLR
PHVHVDSUR[LPDGDPHQWH
107
&RPSUD GH XQD EDODQ]D GLJLWDO SDUD PHGLU HO FRQVXPR GHWLQWDV
•
GXUDQWHHOHVWXGLR
&URQRJUDPD
(Q ORV FURQRJUDPDV VLJXLHQWHV VH PXHVWUD OD GXUDFLyQ HQ VHPDQDV TXH GHEH
WHQHUFDGDIDVHGHODSODQHDFLyQGHODLPSOHPHQWDFLyQ
7DEOD&URQRJUDPDGHDFWLYLGDGHVSDUWH
ACTIVIDAD
MES 1
S1
S2
S3
MES 2
S4
S5
S6
S7
MES 3
S8
S9
MES 4
MES 5
MES 6
MES 7
MES 8
S10 S11 S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 S22 S23 S24 S25 S26 S27 S28 S29 S30 S31 S32
)$6(,1'8&7,9$
$VHVRU,QJHQLHUR,QGXVWULDO
&DSDFLWDFLRQDSHUVRQDGHODHPSUHVD
&DS$UHDFRQWDEOH
&KDUODFRQHOJHUHQWH
&KDUODFRQHO-HIH3URGXFFLRQ
)$6(35(3$5$&,21,03
3URGXFFLRQGHSDSHOHULD
2UGHQGHSURGXFFLRQ
0LQXWDGHFRQWURO
&RQWUROGHFRVWRV
$VHVRU,QJHQLHUR,QGXVWULDO
&DSD-HIHGH3URGXFFLRQ
&DS2SHUDULRV
)$6(,03/(0(17$&,21
$VHVRU,QJHQLHUR,QGXVWULDO
9LVLWDPHQVXDOHOSULPHUDxR
COMPLEMENTOS
(VWXGLRGHWLQWDV
)XHQWH$XWRUHV
7DEOD&URQRJUDPDGHDFWLYLGDGHVSDUWH
108
ACTIVIDAD
MES 8
MES 9
MES 10
MES 11
MES 12
MES 13
MES 14
S29 S30 S31 S32 S33 S34 S35 S36 S37 S38 S39 S40 S41 S42 S43 S44 S45 S46 S47 S48 S49 S50 S51 S52 S53 S54 S55 S56
)$6(,1'8&7,9$
$VHVRU,QJHQLHUR,QGXVWULDO
&DSDFLWDFLRQDSHUVRQDGHODHPSUHVD
&DS$UHDFRQWDEOH
&KDUODFRQHOJHUHQWH
&KDUODFRQHO-HIH3URGXFFLRQ
)$6(35(3$5$&,21,03
3URGXFFLRQGHSDSHOHULD
2UGHQGHSURGXFFLRQ
0LQXWDGHFRQWURO
&RQWUROGHFRVWRV
$VHVRU,QJHQLHUR,QGXVWULDO
&DSD-HIHGH3URGXFFLRQ
&DS2SHUDULRV
)$6(,03/(0(17$&,21
$VHVRU,QJHQLHUR,QGXVWULDO
9LVLWDPHQVXDOHOSULPHUDxR
COMPLEMENTOS
(VWXGLRGHWLQWDV
)XHQWH$XWRUHV
109
(9$/8$&,21),1$1&,(5$'(/$,03/(0(17$&,21'(/6,67(0$
'(&26726325Ï5'(1(6'(352'8&&,21
35(6838(672'(/$,03/(0(17$&,21
7HQLHQGRHQFXHQWDODVDFWLYLGDGHVTXHVHOOHYDUDQDFDERGXUDQWHHOSURFHVR
GH LPSOHPHQWDFLyQ GHO QXHYR VLVWHPD GH FRVWRV OD HPSUHVD GHEH LQFXUULU HQ
LQYHUVLRQHV \ JDVWRV TXH JDUDQWLFHQ ORV UHVXOWDGRV GH OD PLVPD 'H LJXDO
IRUPDVHGHEHKDFHUSUR\HFFLRQHVGHYHQWDSDUDTXHODHPSUHVDDQDOLFHSRU
SULPHUDYH]FRQGDWRVFHUWHURVFXDOHVWiVLHQGRVXUHQWDELOLGDG
3UHFLRVGHOSUR\HFWR
6H FRQVLGHUDUi ORV SUHFLRV FRUULHQWHV GHO DxR EDVH TXH VRQ ORV TXH VH
FRQVLGHUDQILMRVDORODUJRGHFXDOTXLHUSHULRGRSRUORTXHQRVHFRQVLGHUDUDHO
YDORUGHOGLQHURHQHOWLHPSR
,QYHUVLRQHV
,QYHUVLRQHV)LMDV
•
&RPSUD GH 7DEOHUR HQ HVWH WDEOHUR VH KDUi OD SURJUDPDFLyQ GH OD
SURGXFFLyQWHQGUiODVVLJXLHQWHVGLPHQVLRQHV[P
•
%DODQ]D GLJLWDO %DODQ]D GLJLWDO &6 0DUFD 2KDXV $OFDQFH J
,QYHUVLRQHVGLIHULGDV
•
*DVWRV HQ SDSHOHUtD 3URGXFLU SDSHOHUtD SDUD OD HPSUHVD FRPR OD
RUGHQ GH SURGXFFLyQ PRVWUDGD HQ OD ILJXUD 0LQXWD GH FRQWURO
ILJXUD\FRQWUROGHFRVWRVDQH[R*,PSOHPHQWDFLyQGHQXHYRV
IRUPDWRV
110
•
*DVWRV GH QRPLQD $VHVRU $XPHQWR VXHOGR FRQWDGRU LQFHQWLYRV
DXPHQWRVXHOGRMHIHSURGXFFLyQHVWXGLRGHWLQWDV
•
,PSUHYLVWRVHOGHODVLQYHUVLRQHVILMDV
3UHVXSXHVWRGHLQYHUVLRQHV
&RQRFLHQGR ODV LQYHUVLRQHV TXH VH UHTXLHUHQ SDUD OD LPSOHPHQWDFLyQ GH
VLVWHPD GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ OD VLJXLHQWH WDEOD PXHVWUD HO
SUHVXSXHVWR GH LQYHUVLRQHV FRQVLGHUDQGR TXH HO FDSLWDO GH WUDEDMR
FRUUHVSRQGHDODQRPLQDGHORVVHLVSULPHURVPHVHVGHOSHULRGRSUHRSHUDWLYR
7DEOD3UHVXSXHVWRGHLQYHUVLRQHV
Periodo preoperativo
CONCEPTO
Año 1
Inversiones Fijas
$
453.356 $
Tablero indicador produccion $
103.500
Balanza Digital $
349.856
Inversiones Diferidas
$
9.217.636 $
Gastos de papeleria $
Gastos de nomina $
Estudios $
$
TOTAL $
7.962.300 $
1.152.460
1.152.460
1.100.000
45.336 $
-
40.849.487
50.520.479 $
)XHQWH$XWRUHV
)OXMRQHWRGHLQYHUVLRQHV
7DEOD'HSUHFLDFLyQGHODVLQYHUVLRQHVILMDV
111
-
110.000
Imprevistos. $
Capital de trabajo
Año 2
1.152.460 CONCEPTO
VALOR
VIDA
DEPRE.
ACTUAL
UTIL
ANUAL
PERIODO
1
2
3
4
5
Muebles y enseres
Tablero $
103.500
10 $
10.350 $
10.350 $ 10.350 $ 10.350 $
10.350 $ 10.350
Balanza digital $
349.856
10 $
34.986 $
34.986 $ 34.986 $ 34.986 $
34.986 $ 34.986
TOTAL $
453.356
$
45.336 $
45.336 $ 45.336 $ 45.336 $
45.336 $ 45.336
Maquinaria y equipos
)XHQWH$XWRUHV
7DEOD)OXMRQHWRGHLQYHUVLRQHV
CONCEPTO
Periodo preoperativo
Año 0
Inversiones Fijas
$
Inversiones Diferidas
$
Capital de trabajo
$
Flujo neto de inversiones
$
Año 1
Año 2
-453.356 $
Año 3
Año 4
-
Año 5
Año liquidacion
$
136.007
-40.849.487
$
40.849.487
-50.520.479 $ -1.152.460
$
40.985.494
-9.217.636 $ -1.152.460
)XHQWH$XWRUHV
(O DQWHULRU IOXMR QHWR GH LQYHUVLRQHV VH UHDOL]R WHQLHQGR HQ FXHQWD TXH ODV
LQYHUVLRQHVILMDVVHOLTXLGDQFRQHOGHOYDORULQLFLDO
&RVWRV
3DUDODRSHUDFLyQGHODHPSUHVDVHLQFXUUHQHQFRVWRVILMRV\YDULDEOHVSDUDHO
IXQFLRQDPLHQWR GH OD PLVPD 6H YD D WHQHU HQ FXHQWD GHQWUR GH ORV FRVWRV
ILMRV D OD GHSUHFLDFLyQ WDEOD DPRUWL]DFLyQ GH LQYHUVLRQHV GLIHULGDV
QRPLQD DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWRV 'HQWUR GH ORV FRVWRV
YDULDEOHV VH FRQVLGHUDURQ D ORV PDWHULDOHV PDQR GH REUD GLUHFWD
PDQWHQLPLHQWR HQWUH RWURV WDPELpQ VH FRQVLGHUR XQ SRUFHQWDMH GH
LPSUHYLVWRVGHOVREUHHOWRWDOGHORVFRVWRVILMRV\GHORVYDULDEOHV
/DLQIRUPDFLyQVHSUR\HFWRWHQLHQGRHQFXHQWDGDWRVKLVWyULFRVGHODHPSUHVD
112
7DEOD&RVWRVGHRSHUDFLyQ
COSTOS
COSTOS FIJOS
$
Depreciacion
Año 1
Año 2
Año 3
Año 4
Año 5
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
$
45.336 $
45.336 $
45.336 $
45.336
$
3.456.699 $
3.456.699 $
3.456.699
Amortizacion inv. Diferidas
Nomina administrativa $
18.650.209 $
20.650.209 $
21.050.209 $
21.050.209 $
21.050.209
Servicios y arrendamiento $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000
133.658.340 $ 144.351.481 $
COSTOS VARIABLES
$
124.702.151 $
156.276.608 $
169.096.119
Materiales $
64.263.225 $
70.957.114 $
81.197.795 $
93.122.922 $
105.942.433
Mano de obra $
54.038.926 $
56.301.226 $
56.753.686 $
56.753.686 $
56.753.686
Mantenimiento $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000
Otros $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000
IMPREVISTOS
$
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
20.994.633
TOTAL COSTOS
$
179.467.596 $
191.564.739 $ 207.223.893 $
220.341.533 $
234.442.995
)XHQWH$XWRUHV
(Q OD WDEOD 1R VH PRVWUy OD GHSUHFLDFLyQ GH ORV DFWLYRV SDUD SRGHU
DQDOL]DUHOFRVWRGHODPLVPDSDUDODHPSUHVD
/DDPRUWL]DFLyQGHGLIHULGRVVHFRQWDELOL]yDSDUWLUGHODxRWUHVSXHVVHWRPR
HODxR\FRPRSHULRGRSUHRSHUDWLYR
,QJUHVRV
(O VLJXLHQWH FXDGUR PXHVWUD ODV YHQWDV SUR\HFWDGDV WHQLHQGR HQ FXHQWD OD
LQIRUPDFLyQ KLVWyULFD VXPLQLVWUDGD SRU OD HPSUHVD SDUD GLFKRV SUHVXSXHVWRV
VH WXYR HQ FXHQWD OD SURGXFFLyQ GH OD HPSUHVD HQ DUWtFXORV FRPR SXEOLFLGDG
IXQFLRQDPLHQWR FRQWDEOH \ IXQFLRQDPLHQWR FRPHUFLDO DGHPiV GH FRQVLGHUDU
TXH FRQ OD LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV VH SXHGH FRPSHWLU FRQ
SUHFLRVSDUDDFDSDUDUPDVFOLHQWHV\SRUORWDQWRDXPHQWDUODVYHQWDV
7DEOD3UHVXSXHVWRGH9HQWDVPLOORQHVGHSHVRV
113
AÑO 1
PRODUCTO
Valor
AÑO 2
%
AÑO 3
Valor
%
AÑO 4
Valor
Funcionamiento comercial
$
36,3
18,0% $
41,4
19% $
42,4
Funcionamiento contable
$
93,6
46,4% $
102,3
47% $
113,0
Publicidad
$
71,6
35,5% $
74,0
34% $
80,1
TOTAL $
201,5
$
217,7
$
235,5
%
AÑO 5
Valor
18% $
48,5
%
Valor
19% $
%
52,2 19%
48% $ 117,0
46% $ 129,1 47%
34% $
35% $
89,0
$ 254,3
93,4 34%
$ 274,7
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\FRVWRV
/D WDEOD TXH VH PXHVWUD D FRQWLQXDFLyQ UHSUHVHQWDQ ORV LQJUHVRV TXH VRQ
LJXDOHVDODVYHQWDVGHODHPSUHVDWDEOD\DORVFRVWRVWDEODHQTXH
VHLQFXUUHFRQODSXHVWDHQPDUFKDGHOSUR\HFWR
7DEOD3UHSXHVWRGHLQJUHVRV\FRVWRV
PERIODO
Año 1
TOTAL INGRESOS
TOTAL COSTOS
Año 4
Año 5
$
201.530.000 $
217.652.400 $
Año 2
235.499.897 $
Año 3
254.339.889 $
274.687.080
Ventas $
201.530.000 $
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
234.442.995
$
179.467.596 $
191.564.739 $
207.223.893 $
220.341.533 $
Costos Fijos $
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
Costos variables $
124.702.151 $
133.658.340 $
144.351.481 $
156.276.608 $
169.096.119
Imprevistos $
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
20.994.633
)XHQWH$XWRUHV
(9$/8&$&,21),1$1&,(5$'(/$,03/(0(17$&,21
)OXMRGHRSHUDFLRQHV
3DUWLHQGR GH ORV GDWRV VXPLQLVWUDGRV HQ ODV WDEODV DQWHULRUHV VH FRQVWUX\R HO
IOXMR QHWR GH RSHUDFLRQHV /D HPSUHVD SRU VHU GH XQD SHUVRQD QDWXUDO ORV
LPSXHVWRV VH GHULYDQ GH OD WDEOD GH LPSXHVWR VREUH OD UHQWD WRPDQGR FRPR
EDVHODWDEODSDUDHODxRJUDYDEOH/DWDEODGHLPSXHVWRVVHPRVWUDUDHQ
ORVDQH[R0
7DEOD)OXMRQHWRGH2SHUDFLRQHV
114
PERIODO
Año 4
Año 5
$
201.530.000 $
Año 1
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
Ventas $
201.530.000 $
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
234.442.995
TOTAL INGRESOS
TOTAL COSTOS
Año 2
Año 3
$
179.467.596 $
191.564.739 $
207.223.893 $
220.341.533 $
Costos Fijos $
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
Costos variables $
124.702.151 $
133.658.340 $
144.351.481 $
156.276.608 $
169.096.119
Imprevistos $
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
20.994.633
$
22.062.404 $
26.087.661 $
28.276.004 $
33.998.356 $
40.244.085
Impuestos $
60.000 $
900.000 $
1.380.000 $
2.460.000 $
4.205.340
$
22.002.404 $
25.187.661 $
26.896.004 $
31.538.356 $
36.038.745
Reserva Legal $
2.200.240 $
2.518.766 $
2.689.600 $
3.153.836 $
3.603.874
19.802.164 $
22.668.895 $
24.206.403 $
28.384.520 $
32.434.870
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
19.802.164 $ 22.714.230 $ 27.708.437 $
31.886.555 $
35.936.904
UTILIDAD ANTES DE IMPUESTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
$
-
$
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
0HGLDQWH ORV GDWRV REWHQLGRV HQ ODV WDEODV \ VH FRQVWUX\y OD VLJXLHQWH
WDEOD TXH HV OD TXH DUURMD OD UHQWDELOLGDG TXH WLHQH OD LPSOHPHQWDFLyQ GHO
VLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
Año 4
P. LIQUIDAC.
Año 5
Año liquidacion
Flujo neto de inversiones
$
-50.520.479 $
-1.152.460 $
$
40.985.494
Flujo neto de operación
$
19.802.164 $
22.714.230 $
27.708.437 $
31.886.555 $
35.936.904
Flujo neto de caja $
-30.718.315 $
21.561.770 $
27.708.437 $
31.886.555 $
35.936.904 $
40.985.494
-
$
-
$
-
)XHQWH$XWRUHV
&RQ ORV GDWRV VXPLQLVWUDGRV HQ OD WDEOD 1R VH SXHGH GHGXFLU TXH OD
HYDOXDFLyQILQDQFLHUDGHOSUR\HFWRVXPLQLVWUDXQD7,5
115
7,5
931
(9$/8$&,21),1$1&(5$'(/$(035(6$6,1,03/(0(17$&,21
$ FRQWLQXDFLyQ VH SUHVHQWD OD HYDOXDFLyQ ILQDQFLHUD GH OD HPSUHVD VLQ OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVGHSRUyUGHQHVGHSURGXFFLyQSDUDDVt
FRPSDUDU ODV XWLOLGDGHV TXH WHQGUtD D HPSUHVD HO LPSOHPHQWDU HO SURFHVR \
ODVXWLOLGDGHVTXHWHQGUtDVLQKDFHUOR
3DUDHVWDHYDOXDFLyQQRVHWLHQHQHQFXHQWDODVLQYHUVLRQHVSODQWHDGDVHQOD
LPSOHPHQWDFLyQ DGHPiV VH FRQVLGHUD XQD GLVPLQXFLyQ HQ ODV YHQWDV FRQ
UHVSHFWR D ODV SUHVHQWDGDV HQ OD HYDOXDFLyQ ILQDQFLHUD GH OD LPSOHPHQWDFLyQ
GHO VLVWHPD GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ SXHV VH VDEH TXH OD
HPSUHVDVLQHOVLVWHPDGHFRVWRVQRHVWiRIUHFLHQGRSUHFLRVFRPSHWLWLYRVDORV
FOLHQWHV \ SRU OR WDQWR VXV YHQWDV WLHQGHQ D GLVPLQXLU FRQ UHVSHFWR D ODV
SODQWHDGDVHQHOSUR\HFWR
3UHVXSXHVWRV
&RVWRV
/RV GDWRV GH ORV FRVWRV ILMRV YDUtDQ FRQ UHVSHFWR D OD WDEOD HQ TXH QR VH
WLHQH HQ FXHQWD OD GHSUHFLDFLyQ \ OD DPRUWL]DFLyQ GH ORV GLIHULGRV SXHV OD
HPSUHVD FRQWLQXD RSHUDQGR FRPR OR YLHQH KDFLHQGR /D QRPLQD
DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWR VH FRQVLGHUDQ LJXDO TXH ODV
SUR\HFWDGDVHQODWDEOD
7DEOD&RVWRVGH2SHUDFLyQ
116
COSTOS
Año 1
Año 2
Año 3
Año 4
Año 5
$
38.450.209 $
38.450.209 $
38.450.209 $
38.450.209 $
38.450.209
Nomina administrativa $
18.650.209 $
18.650.209 $
18.650.209 $
18.650.209 $
18.650.209
Servicios y arrendamiento $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000
COSTOS FIJOS
Depreciacion
Amortizacion inv. Diferidas
COSTOS VARIABLES
$ 110.750.641 $ 118.590.709 $ 130.146.392 $
143.178.086 $ 157.382.633
Materiales $
50.311.715 $
55.889.483 $
66.992.706 $
80.024.400 $
94.228.946
Mano de obra $
54.038.926 $
56.301.226 $
56.753.686 $
56.753.686 $
56.753.686
Mantenimiento $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000
Otros $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000
IMPREVISTOS
$
14.920.085 $
15.704.092 $
16.859.660 $
18.162.829 $
19.583.284
TOTAL COSTOS
$ 164.120.935 $ 172.745.010 $ 185.456.261 $
199.791.124 $ 215.416.125
)XHQWH$XWRUHV
,QJUHVRV
3DUDORVSUHVXSXHVWRVGHODVYHQWDVVHWXYRHQFXHQWDORVGDWRVKLVWyULFRVGH
ODHPSUHVD\VHKL]RODSUR\HFFLyQSDUDORVDxRVVLJXLHQWHV
7DEOD9HQWDVPLOORQHVGHSHVRV
AÑO 1
PRODUCTO
Valor
AÑO 2
%
AÑO 3
Valor
%
Valor
Funcionamiento comercial
$
33,1
18,0% $
37,7
19% $
Funcionamiento contable
$
85,3
46,4% $
93,2
Publicidad
$
65,3
35,5% $
67,4
TOTAL $ 183,6
%
Valor
%
Valor
47% $ 103,7
48% $ 107,4 46% $ 117,9
47%
34% $
34% $
34%
$ 216,1
44,5 19% $
%
19%
73,5
18% $
AÑO 5
47,7
$ 198,3
38,9
AÑO 4
81,7 35% $
$ 233,4
85,3
$ 250,9
)XHQWH$XWRUHV
)OXMRQHWRRSHUDFLRQDO
&RQ ORV GDWRV REWHQLGRV HQ ODV WDEODV \ VH SUR\HFWR HO IOXMR QHWR GH
RSHUDFLRQHV
7DEOD)OXMRQHWRRSHUDFLRQDO
117
PERIODO
AÑO 1
TOTAL INGRESOS
AÑO 2
AÑO 3
AÑO 4
AÑO 5
$ 183.600.000 $
198.288.000 $
216.133.920 $ 233.424.634 $
250.931.481
Ventas $ 183.600.000 $
198.288.000 $
216.133.920 $ 233.424.634 $
250.931.481
$ 164.120.935 $
172.745.010 $
185.456.261 $ 199.791.124 $
215.416.125
TOTAL COSTOS
Costos Fijos $
38.450.209 $
38.450.209 $
Costos variables $ 110.750.641 $
118.590.709 $
Imprevistos $
38.450.209 $
38.450.209 $
38.450.209
130.146.392 $ 143.178.086 $
157.382.633
14.920.085 $
15.704.092 $
16.859.660 $
18.162.829 $
19.583.284
19.479.065 $
25.542.990 $
30.677.659 $
33.633.509 $
35.515.356
$
780.000 $
1.860.000 $
2.340.000 $
2.813.240
$
19.479.065 $
24.762.990 $
28.817.659 $
31.293.509 $
32.702.116
Reserva Legal $
1.947.907 $
2.476.299 $
2.881.766 $
3.129.351 $
3.270.212
17.531.159 $
22.286.691 $
25.935.893 $
28.164.159 $
29.431.904
UTILIDAD ANTES DE IMPUESTOS
$
Impuestos
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
-
$
-
$
-
$
-
Amortizacion
FLUJO NETO OPERACIONAL
$ 17.531.159 $ 22.286.691 $ 25.935.893 $ 28.164.159 $ 29.431.904
)XHQWH$XWRUHV
&RPSDUDQGRORVGDWRVREWHQLGRVHQODWDEODFRQORVGDWRVGHODWDEODGHO
IOXMRQHWRRSHUDFLRQDOVHSXHGHFRQFOXLUTXHODVXWLOLGDGHVGHODHPSUHVDFRQ
ODLPSOHPHQWDFLyQHOVLVWHPDGHFRVWRVVRQPXFKRPD\RUHV/DVLJXLHQWHWDEOD
ORPXHVWUDPiVFODUDPHQWH
7DEOD8WLOLGDGHVFRPSDUDGDVPLOORQHVGHSHVRV
DETALLE
AÑO 1
Con proyec
AÑO 2
Sin proyec
Con proyec
AÑO 3
Sin proyec
Con proyec
AÑO 4
Sin proyec
Con proyec
AÑO 5
Sin proyec
Con proyec
Sin proyec
TOTAL INGRESOS
$ 201,530 $ 183,600 $ 217,652 $ 198,288 $ 235,500 $ 216,134 $ 254,340 $ 233,425 $ 274,687 $ 250,931
TOTAL COSTOS
$ 179,468 $ 164,121 $ 191,565 $ 172,745 $ 207,224 $ 185,456 $ 220,342 $ 199,791 $ 234,443 $ 215,416
UTILIDAD ANTES DE IMPUESTOS
$
22,062 $
19,479 $
26,088 $
25,543 $
28,276 $
30,678 $
33,998 $
33,634 $
40,244 $
35,515
UTILIDAD DESPUES IMPUESTO
$
22,002 $
19,479 $
25,188 $
24,763 $
26,896 $
28,818 $
31,538 $
31,294 $
36,039 $
32,702
UTILIDAD POR DISTRIBUIR
$
19,802 $
17,531 $
22,669 $
22,287 $
24,206 $
25,936 $
28,385 $
28,164 $
32,435 $
29,432
FLUJO NETO OPERACIONAL
$
19,802 $
17,531 $
22,714 $
22,287 $
27,708 $
25,936 $
31,887 $
28,164 $
35,937 $
29,432
)XHQWH$XWRUHV
$1$/,6,6'(6(1&,%,/,'$'
118
3DUD DQDOL]DU ORV HIHFWRV TXH WUDHUtD HO FDPELR GH YDORUHV HQ YDULDEOHV FRPR
ODV YHQWDV \ ORV FRVWRV GH RSHUDFLyQ VH KDUi XQ DQiOLVLV GHVHQVLELOLGDGSDUD
HVWXGLDUTXHWDQWRDIHFWDHOFDPELRGHHVWDVFRQGLFLRQHVDODUHQWDELOLGDGGHO
SUR\HFWR
$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH9HQWDV
(ODQiOLVLVGHVHQVLELOLGDGVHKDUiWHQLHQGRHQFXHQWDTXHVHYDQDYDULDUODV
YHQWDVGHMDQGRFRQVWDQWHVORVRWURVLQGLFDGRUHVWDOFXDOFRPRDSDUHFHHQORV
SUHVXSXHVWRVGHOSUR\HFWR
9HQWDV
/DV YHQWDV SUHVHQWDGDV HQ OD VLJXLHQWH WDEOD IXHURQ DXPHQWDGDV HQ XQ FRQ UHVSHFWR D ODV YHQWDV SUR\HFWDGDV HQ ORV SUHVXSXHVWRV GH OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
7DEOD9HQWDVPLOORQHVGHSHVRV
AÑO 1
PRODUCTO
Valor
Funcionamiento comercial $
39,2
Funcionamiento contable
$
101,1
Publicidad
$
77,4
TOTAL
$
217,7
AÑO 2
%
Valor
18,0% $
44,7
AÑO 3
%
Valor
19% $
45,8
46,4% $ 110,5
47% $
122,1
35,5% $
79,9
34% $
86,5
$ 235,1
$
254,3
AÑO 4
%
Valor
18% $
52,4
AÑO 5
%
Valor
19% $
56,4
%
19%
48% $ 126,4
46% $
139,4
47%
34% $
96,1
35% $
100,9
34%
$ 274,7
$
296,7
)XHQWH$XWRUHV
&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ QR VH YDUtDQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRSHURHVLPSRUWDQWHSUHVHQWDUOR
DFRQWLQXDFLyQSDUDUHDOL]DUHODQiOLVLVSHUWLQHQWH
7DEOD&RVWRVGHRSHUDFLyQ
119
COSTOS
Año 1
COSTOS FIJOS
$
Depreciacion $
Amortizacion inv. Diferidas $
Año 2
38.450.209 $
-
$
-
$
Año 3
Año 4
Año 5
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
45.336 $
45.336 $
45.336 $
45.336
$
3.456.699 $
3.456.699 $
3.456.699
Nomina administrativa $
18.650.209 $
20.650.209 $
21.050.209 $
21.050.209 $
21.050.209
Servicios y arrendamiento $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000
133.658.340 $ 144.351.481 $
COSTOS VARIABLES
$ 124.702.151 $
-
156.276.608 $
169.096.119
Materiales $
64.263.225 $
70.957.114 $
81.197.795 $
93.122.922 $
105.942.433
Mano de obra $
54.038.926 $
56.301.226 $
56.753.686 $
56.753.686 $
56.753.686
Mantenimiento $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000 $
5.400.000
Otros $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000
IMPREVISTOS
$
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
20.994.633
TOTAL COSTOS
$ 179.467.596 $
191.564.739 $ 207.223.893 $
220.341.533 $
234.442.995
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
(O HVTXHPD GH ,QJUHVRV \ *DVWRV TXH VH YLHQH SUHVHQWDQGR HQ ODV WDEODV
DQWHULRUHV VH FRQVHUYD HQ HVWH SUHVXSXHVWR QR REVWDQWH HQ OD WDEOD ORV
YDORUHVTXHYDUtDQVRQORVLQJUHVRV\VHPXHVWUDHQODWDEODODVXWLOLGDGHVTXH
VHREWHQGUtDQDOWHQHUXQDXPHQWRVLJQLILFDWLYRGHOHQODVYHQWDV
7DEOD)OXMRQHWRGHRSHUDFLRQHV
120
PERIODO
Año 1
TOTAL INGRESOS
Año 2
Año 3
Año 4
Año 5
$
217.652.400 $
235.064.592 $
254.339.889 $ 274.687.080 $
296.662.046
Ventas $
217.652.400 $
235.064.592 $
254.339.889 $ 274.687.080 $
296.662.046
$
179.467.596 $
191.564.739 $
207.223.893 $ 220.341.533 $
234.442.995
Costos Fijos $
38.450.209 $
40.495.544 $
Costos variables $
124.702.151 $
133.658.340 $
Imprevistos $
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
UTILIDAD ANTES DE IMPUESTOS $
38.184.804 $
43.499.853 $
47.115.995 $
54.345.547 $
62.219.051
Impuestos $
3.683.340 $
5.249.340 $
6.293.340 $
8.381.340 $
10.634.346
$
34.501.464 $
38.250.513 $
40.822.655 $
45.964.207 $
51.584.705
Reserva Legal $
3.450.146 $
3.825.051 $
4.082.266 $
4.596.421 $
5.158.471
31.051.318 $
34.425.461 $
36.740.390 $
41.367.786 $
46.426.235
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
TOTAL COSTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
-
44.352.243 $
44.352.243 $
44.352.243
144.351.481 $ 156.276.608 $
169.096.119
$
20.994.633
$ 31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
Flujo neto de inversiones
Flujo neto de operación
$
Flujo neto de caja
PERIODO OPERATIVO
Año 2
Año 3
$ -50.520.479 $ -1.152.460 $
Año 4
- $
P. LIQUIDAC.
Año 5
- $
Año liquidacion
- $
40.985.494
31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269 $
-
$ -19.469.161 $ 33.318.337 $ 40.242.424 $ 44.869.821 $ 49.928.269 $
40.985.494
)XHQWH$XWRUHV
121
7RPDQGR ORV GDWRV GH OD WDEOD GHO IOXMR QHWR GH LQYHUVLRQHV \ SDUD HO IOXMR
QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQODVYHQWDV
3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV
$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH&RVWRV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ DXPHQWHQ \ ODV
GHPiV YDULDEOHV SODQWHDGDV HQ ORV SUHVXSXHVWRV GH LPSOHPHQWDFLyQ GHO
VLVWHPDGHFRVWRVVHPDQWHQJDQFRQVWDQWHV
9HQWDV
6HFRQVLGHUDQODVYHQWDVGHODWDEODSDUDHVWHSDQRUDPD
&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ SUHVXSXHVWDGRV HQ OR TXH FRQFLHUQH D ORV FRVWRV
YDULDEOHV VH DXPHQWDURQ HQ XQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
DORVSUHVHQWDGRVHQODWDEOD
7DEOD&RVWRVGHRSHUDFLyQ
122
COSTOS
COSTOS FIJOS
$
Depreciacion $
Amortizacion inv. Diferidas $
AÑO 1
AÑO2
AÑO 3
AÑO 4
AÑO 5
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
45.336 $
45.336 $
45.336 $
45.336
-
$
-
$
$
3.456.699 $
3.456.699 $
3.456.699
Nomina administrativa $
18.650.209 $
20.650.209 $
21.050.209 $
21.050.209 $
21.050.209
Servicios y arrendamiento $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000 $
19.800.000
COSTOS VARIABLES
-
168.698.737 $
182.543.809
Materiales $
$ 134.598.323 $ 144.271.007 $ 155.819.600 $
69.404.283 $
76.633.683 $
87.693.619 $
100.572.756 $
114.417.828
Mano de obra $
58.362.040 $
60.805.324 $
61.293.981 $
61.293.981 $
61.293.981
Mantenimiento $
5.832.000 $
5.832.000 $
5.832.000 $
5.832.000 $
5.832.000
Otros $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000 $
1.000.000
IMPREVISTOS
$
17.304.853 $
18.472.122 $
19.666.981 $
20.954.895 $
22.339.402
TOTAL COSTOS
$ 190.353.385 $ 203.238.673 $ 219.838.823 $
234.005.874 $
249.235.453
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
JDVWRVDODXPHQWDUORVFRVWRVHQXQ
7DEOD)OXMRQHWRRSHUDFLRQDO
123
PERIODO
Año 1
TOTAL INGRESOS
Año 2
Año 3
Año 4
Año 5
$ 201.530.000 $
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
Ventas $ 201.530.000 $
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
$ 190.353.385 $
TOTAL COSTOS
203.238.673 $
219.838.823 $
234.005.874 $
249.235.453
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
Costos variables $ 134.598.323 $
Costos Fijos $
Imprevistos $
UTILIDAD ANTES DE IMPUESTOS
$
144.271.007 $
155.819.600 $
168.698.737 $
182.543.809
17.304.853 $
18.472.122 $
19.666.981 $
20.954.895 $
22.339.402
11.176.615 $
14.413.727 $
15.661.073 $
20.334.015 $
25.451.626
$
780.000
Impuestos
UTILIDAD DESPUES IMPUESTO
$
11.176.615 $
14.413.727 $
15.661.073 $
20.334.015 $
24.671.626
Reserva Legal $
1.117.661 $
1.441.373 $
1.566.107 $
2.033.401 $
2.467.163
10.058.953 $
12.972.354 $
14.094.966 $
18.300.613 $
22.204.464
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
-
$
$ 10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
Año 4
- $
P. LIQUIDAC.
Año 5
- $
Año liquidacion
Flujo neto de inversiones
$ -50.520.479 $ -1.152.460 $
- $
40.985.494
Flujo neto de operación
$
10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498 $
-
Flujo neto de caja
$ -40.461.526 $ 11.865.230 $ 17.597.000 $ 21.802.647 $ 25.706.498 $
40.985.494
)XHQWH$XWRUHV
7RPDQGRORVGDWRVGHODWDEODGHOIOXMRQHWRGHLQYHUVLRQHV\SDUDHOIOXMR
QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQFDGDXQRGHORVFRPSRQHQWHV
GHORVFRVWRVYDULDEOHV
124
3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV
$QiOLVLVGHVHQVLELOLGDGFRQDXPHQWRHQ&RVWRV\9HQWDV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ \ ODV YHQWDV
DXPHQWHQHQXQ
9HQWDV
6HFRQVLGHUDQODVYHQWDVGHODWDEODSDUDHVWHSDQRUDPD
&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ SUHVXSXHVWDGRV HQ OR TXH FRQFLHUQH D ORV FRVWRV
YDULDEOHV VH DXPHQWDURQ HQ XQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
DORVSUHVHQWDGRVHQODWDEOD/RVFRVWRVGHRSHUDFLyQVHSUHVHQWDURQHQOD
WDEOD
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
JDVWRVDODXPHQWDUORVFRVWRV\ODVYHQWDVHQXQ
7DEOD)OXMRQHWRRSHUDFLRQDO
125
PERIODO
AÑO 1
TOTAL INGRESOS
AÑO 2
AÑO 3
AÑO 4
AÑO 5
$
217.652.400 $
235.064.592 $
254.339.889
$
274.687.080
$
296.662.046
Ventas $
217.652.400 $
235.064.592 $
254.339.889
$
274.687.080
$
296.662.046
234.005.874
$
249.235.453
44.352.243 $
44.352.243
TOTAL COSTOS
$
190.353.385 $
203.238.673 $
219.838.823
$
Costos Fijos $
38.450.209 $
40.495.544 $
44.352.243
$
Costos variables $
134.598.323 $
144.271.007 $
155.819.600
$
$
182.543.809
Imprevistos $
17.304.853 $
18.472.122 $
19.666.981
$
20.954.895 $
22.339.402
$
27.299.015 $
31.825.919 $
34.501.065
$
40.681.206 $
47.426.593
Impuestos $
1.140.000 $
1.980.000 $
2.639.340
$
4.379.340 $
6.293.340
$
26.159.015 $
29.845.919 $
31.861.725
$
36.301.866 $
41.133.253
Reserva Legal $
2.615.901 $
2.984.592 $
3.186.173
$
3.630.187 $
4.113.325
23.543.113 $
26.861.327 $
28.675.553
$
32.671.679 $
37.019.927
45.336
$
45.336 $
45.336
3.456.699
$
3.456.699 $
3.456.699
UTILIDAD ANTES DE IMPUESTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
$ 23.543.113 $
45.336 $
-
$
26.906.663 $
168.698.737
32.177.587 $ 36.173.713 $ 40.521.961
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
-1.152.460 $
Año 4
- $
P. LIQUIDAC.
Año 5
Año liquidacion
Flujo neto de inversiones
$
-50.520.479 $
- $
- $
40.985.494
Flujo neto de operación
$
23.543.113 $ 26.906.663 $ 32.177.587 $ 36.173.713 $
40.521.961 $
-
Flujo neto de caja
$ -26.977.366 $ 25.754.203 $ 32.177.587 $ 36.173.713 $ 40.521.961 $ 40.985.494
)XHQWH$XWRUHV
7RPDQGRORVGDWRVGHODWDEODGHOIOXMRQHWRGHLQYHUVLRQHV\SDUDHOIOXMR
QHWRRSHUDFLRQDOORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGHFDMD
VDELHQGR TXH KXER XQ DXPHQWR GHO HQ FDGD XQR GH ORV FRPSRQHQWHV GH
ORVFRVWRVYDULDEOHV\SDUDODVYHQWDV
126
3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV
127
&21&/86,21(6
3RU PHGLR GHO VLVWHPD GH &RVWRV SRU ÏUGHQHV GH 3URGXFFLyQ OD /LWRJUDItD
%ROtYDU SXHGH FXDQWLILFDU FRVWRV UHDOHVSDUDWHQHULQWHUQDPHQWHFRQWUROHVGH
SURGXFFLyQ \ DO PLVPR WLHPSR RIUHFHUOH D VXV FOLHQWHV SUHFLRV FRPSHWLWLYRV
TXHOHSHUPLWDQDFDSDUDUXQDPD\RUSURSRUFLyQHQHOPHUFDGR
(OVLVWHPDGHFRVWRVVXPLQLVWUDGDWRVFHUWHURVGHFDGDXQRGHORVHOHPHQWRV
GHXQSURGXFWRPDQRGHREUDPDWHULDOHV&,)DOLJXDOTXHSURSRUFLRQDDOD
HPSUHVD KHUUDPLHQWDV GH FRQWURO \ SODQHDFLyQ TXH SHUPLWHQ OD HILFLHQFLD
GHQWURGHOSURFHVRSURGXFWLYR
/RTXHHOHVWXGLRSHUPLWLyIXHHVWDEOHFHUQRUPDOL]DUODSURGXFFLyQPHGLDQWHHO
HVWDEOHFLPLHQWR GH FRVWRV HVWiQGDUHV GH SURGXFFLyQ D SDUWLU GH ORV FXDOHV HO
HVWXGLR GHMy SODQWHDGRV ODV GLIHUHQWHV SDVRV IDVHV LQYHUVLRQHV \ HYDOXDFLyQ
ILQDQFLHUD GH OD LPSOHPHQWDFLyQ GHO VLVWHPD GH &RVWRV SRU 2UGHQHV GH
3URGXFFLyQ SDUD TXH GH HVWD IRUPD OD HPSUHVD SXHGH WRPDU OD GHFLVLyQ GH
FRPHQ]DU OD LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV WHQLHQGR D OD PDQR XQD
JXtDGHFyPRGHEHOOHYDUVHDFDERODLPSOHPHQWDFLyQ
3DUDFRQFOXLUHVLPSRUWDQWHPHQFLRQDUTXHDXQTXHODHPSUHVDHVIDPLOLDU\KD
VLGRPDQHMDGDGXUDQWHPXFKRVDxRVSRUVXSURSLHWDULRFRQHOHVWXGLRVHIXH
SHUFLELHQGRXQDPELHQWHGHGLVSRQLELOLGDGDORVFDPELRVHVGHFLUDXQTXHHQ
XQ SULQFLSLR VH KL]R GLItFLO GHPRVWUDU ODV IRUWDOH]DV \ RSRUWXQLGDGHV TXH
EULQGDEDHOHVWXGLRFRQHOSDVRGHORVPHVHVFDGDXQRGHORVHPSOHDGRV\VX
SURSLHWDULRKDQLGRDQDOL]DQGRODVERQGDGHVGHOHVWXGLRSRUORTXHFRQPD\RU
VHJXULGDG SXHGH ORJUDUVHTXHGHQWURGHDOJXQRVWLHPSRFHUFDQRVHUHDOLFHOD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVSRU2UGHQHVGH3URGXFFLyQ
128
5(&20(1'$&,21(6
•
$XQTXH OD HPSUHVD HVWi GLVSXHVWD D UHDOL]DU FDPELRVHVWUXFWXUDOHVGHQWUR
GH VXSURFHVRSURGXFWLYRORFXDOVHYLRGHQWURGHOHVWXGLRTXHVHKL]RHV
LPSRUWDQWH TXH OD HPSUHVD OOHYH D FDER OD LPSOHPHQWDFLyQ GHOVLVWHPDGH
FRVWRV SRU RUGHQHV GH SURGXFFLyQ SXHV QR VROR EDVWD FRQ HO
HVWDEOHFLPLHQWR GH FRVWRV HVWiQGDUHV VLQR TXH WDPELpQ HV LPSRUWDQWH
LPSOHPHQWDU XQ VLVWHPD GH FRVWRV TXH SHUPLWD OOHYDU FRQWUROHV PDV
FHUWHURV\UHDOHV
129
%,%/,2*5$),$
%$11 'DYLG \ *$5*$1 -RKQ &yPR FRUUHJLU SUXHEDV HQ FRORU %DUFHORQD
(GLWRULDO*XVWDYR*LOL6$
1,(%(/ % ,QJHQLHUtD ,QGXVWULDO 0pWRGRV WLHPSRV \ PRYLPLHQWRV  HG
0p[LFR
+$5*$'21%HUQDUG-U3ULQFLSLRVGH&RQWDELOLGDG(GLWRULDO1RUPD
6+,//,1*/$: *RUGRQ &RQWDELOLGDG GH &RVWRV DQiOLVLV \ FRQWURO (GLWRULDO HO
DWDQHR
*,70$1 /DZUHQFH )XQGDPHQWRV GH DGPLQLVWUDFLyQ )LQDQFLHUD (GLWRULDO
+DUOD
+$5*$'21 %HUQDUG \ 081(5$ &$5'(1$6 $UPDQGR &RQWDELOLGDG GH
&RVWRV(GLWRULDO1RUPD
1250$ 7(&1,&$ &2/20%,$1$ 7HVLV \ RWURV WUDEDMRV GH JUDGR ,FRQWHF
6(*852 62&,$/ 3527(&&,21 /$%25$/ $UWHV *UDILFDV *XtD VHFWRULDO SDUD
HPSUHVDULRVƒ(GLFLyQ ZZZUDSLGSODWHQHW
KWWSZZZURGULJRDORQVRFRP
KWWSFXUVRVLGP]DUDJR]DLQGH[KWP
130
KWWSZZZFRORPELDJUDSKFRP
KWWSZZZYLUWXDOXQDOHGXFRFXUVRVVHGHVPDQL]DOHVLQGH[KWPO
ZZZDQGLJUDIRUJ
ZZZFLJUDIRUJ
131
$1(;26
$1(;2$(03/($'26'(/$(035(6$
7DEOD5HFXUVRV+XPDQRV
RECURSOS HUMANOS
SECCION
CARGOS
SUELDO BASICO
ADMINISTRACION
Auxiliar Contable
$
450.000
Contador
$
300.000
Mensajero
$
408.000
Jefe de Producción
$
1.000.000
Impresor GTO
$
750.000
Impresor HAMADA
$
408.000
Impresor PINZA
$
408.000
Encuadernadora1
$
408.000
Encuadernadora 2
$
204.000
Diseñador
$
204.000
PRODUCCION
)XHQWH$XWRUHV
$1(;2%
&RORU.H\6HSDUDFLyQGH&RORUHV
3DUDUHDOL]DUXQWUDEDMRFRQPiVGHWRQDOLGDGHVGLIHUHQWHVHQORVSURFHVRV
OLWRJUiILFRVHVFRQYHQLHQWHFRQYHUWLUODLPDJHQDFRORUHVEiVLFRV&0<.FLDQ
PDJHQWDDPDULOOR\QHJUR$FRQWLQXDFLyQVHPXHVWUDODLPDJHQLQLFLDO
)LJXUD'LVHxRHQSROLFURPtD
132
)XHQWH/LWRJUDItD%ROtYDU
3DUWLHQGR GH HVWR VH PXHVWUD FRPR VH GHVFRPSRQH HVWD LPDJHQ HQ ORV FRORUHVEiVLFRV
)LJXUD'LVHxRHQDPDULOOR
)XHQWH/LWRJUDItD%ROtYDU
)LJXUD'LVHxRHQ&LDQ
)XHQWH/LWRJUDItD%ROtYDU
133
)LJXUD'LVHxRHQPDJHQWD
)XHQWH/LWRJUDItD%ROtYDU
)LJXUD'LVHxRHQQHJUR
)XHQWH/LWRJUDItD%ROtYDU
3DUD OD LPSUHVLyQ GH XQ WUDEDMR HQ SROLFURPtD VH SURFHGH SULPHUR D LPSULPLU
HOFLDQ\OXHJRHOPDJHQWDTXHGDQGRODLPDJHQGHHVWDPDQHUD
)LJXUD7UDEDMRLPSUHVR\DFRQGRVWLQWDV&LDQ\PDJHQWD
)XHQWH/LWRJUDItD%ROtYDU
134
6HOHDJUHJDHODPDULOORTXHGDQGRODLPSUHVLyQGHODVLJXLHQWHPDQHUD
)LJXUD7UDEDMRLPSUHVRFRQWUHVWLQWDV&LDQPDJHQWD\DPDULOOR
)XHQWH/LWRJUDItD%ROtYDU
3RU XOWLPR VH DSOLFD OD WLQWD QHJUD DO WUDEDMR TXHGDQGR FRPR VH PRVWUy HQ OD
)LJXUD
$1(;2&
0RQWDMHV
/RV PRQWDMHV GH XQ GHWHUPLQDGR SURGXFWR VRQ FRQFHELGRV SDUD SHUPLWLU OD
GLVPLQXFLyQ HQ WLHPSRV GH SURGXFFLyQ \ YDQ OLJDGRV FRQ OD FDSDFLGDG TXH
WLHQHODPDTXLQDHQODFXDOYDOODQDVHULPSUHVRV
6H SXHGHQ UHDOL]DU GREOHV FXiGUXSOHV \ PDV QR VROR GH XQ PLVPR SURGXFWR
VLQRTXHVHSXHGHQLQFOXLUWUDEDMRVGLIHUHQWHVGHQWURGHXQPRQWDMHWHQLHQGR
HQFXHQWDTXHGHEHQWHQHULJXDOGDGHQWLQWDV\HQWLSRGHSDSHO
D 'REOH
)LJXUD0RQWDMHGH9RODQWHV
135
)XHQWH/LWRJUDItD%ROtYDU
E &XiGUXSOH
)LJXUD0RQWDMHGH7DUMHWDV&RPHUFLDOHV
)XHQWH/LWRJUDItD%ROtYDU
F 2WURV
)LJXUD0RQWDMHGH(WLTXHWDV
)XHQWH/LWRJUDItD%ROtYDU
)LJXUD0RQWDMHGHGHWUDEDMRVGLVWLQWRV
136
)XHQWH/LWRJUDItD%ROtYDU
$1(;2'
3RUWDIROLRGH3URGXFWRV
$FRQWLQXDFLyQVHPRVWUDUDHMHPSORVGHORVGLIHUHQWHVWUDEDMRVTXHVHUHDOL]DQ
HQODHPSUHVD
D )XQFLRQDPLHQWR&RQWDEOHGHODVHPSUHVDV
• )DFWXUD7DPDxRòFDUWD±7LQWDV
)LJXUD)DFWXUD
Ges tiones y As es orias E.U.
Calle 37 No. 13-168 - Bloque 1 - Apto. 4A
Teléfono 336 33 83 - Celular 311 747 0813
PEREIRA - RISARALDA
NIT 816007875-1 RÉGIMEN COM ÚN
Somos retenedores del IVA al Régimen Simplificado
EU
5(6',$11R '(,QWHUYDOR+DELOLWDGRGHO1RDO1R
Señores:
NIT:
Dirección:
Teléfono:
CANT.
FACTURA DE VENTA
DIA
DETALLE
MES
Vr. UNIT.
Observaciones:
AÑO
Vr. TOTAL
SUB TOTAL
I.V.A.
TOTAL
-25*(78/,20$5,1+(55(5$1,75pJLPHQ&RP~Q/,72*5$),$<7,32*5$),$%2/,9$5&U7HO3HUHLUD
*
Esta Factura de Venta se asimila en todos sus efectos legales a una Letra de Cambio de acuerdo con lo previsto en los Art. 671 y S.S. 772 - 774 y demás normas concordantes del 774 del Cód.de C.)
Después de su vencimiento se cobrará intereses por mora.
Vendedor:
Aceptada:
)XHQWH/LWRJUDItD%ROtYDU
• 5HFLERGHFDMD7DPDxR±7LQWDV
)LJXUD5HFLERGH&DMD
137
)XHQWH/LWRJUDItD%ROtYDU
• &RPSUREDQWHGH(JUHVR7DPDxR±7LQWDV
)LJXUD&RPSUREDQWHGHHJUHVR
TRAMA DE SEGURIDAD PARA DUPLICARCHEQUE
&DOOH1R3%;
(O3REODGR0DQ]DQD&DVD7HO3HUHLUD
Servicios Temporales Empacamos S.A.
CO NCEPTO
CODIG O
EFECTIVO
&20352%$17('((*5(62
&UD1R7HOpIRQR0DQL]DOHV
CHEQUE
VALO R
BANCO
No.
DEBITESE A:
FIRMA Y SELLO DEL BENEFICIARIO
OBSERVACIONES:
C.C./NIT.
PREPARADO
REVISADO
APROBADO
CONTABILIZADO
)XHQWH/LWRJUDItD%ROtYDU
2UGHQGH3HGLGR7DPDxR±7LQWDV
•
)LJXUD2UGHQGH3HGLGR
138
)XHQWH/LWRJUDItD%ROtYDU
E )XQFLRQDPLHQWR&RPHUFLDO\SXEOLFLGDG
• +RMD0HPEUHWHDGD7DPDxR&DUWD±7LQWDV3ROLFURPtD
)LJXUD+RMDPHPEUHWHDGD
)XHQWH/LWRJUDItD%ROtYDU
•
6REUH7LQWDV
139
)LJXUD6REUH
)XHQWH/LWRJUDItD%ROtYDU
• 7DUMHWD&RPHUFLDO7DPDxR±7LQWDV
)LJXUD7DUMHWD&RPHUFLDO
D eyanira S uárez
Cepillado, M anicure y Pedicur e
SERVICIO A DOM ICILIO
Celular: 310 3865345
)XHQWH/LWRJUDItD%ROtYDU
•
7DUMHWD&RPHUFLDO7DPDxR±7LQWDV
)LJXUD7DUMHWD&RPHUFLDO
)XHQWH/LWRJUDItD%ROtYDU
• 7DUMHWD&RPHUFLDO7DPDxR±7LQWDV
)LJXUD7DUMHWD&RPHUFLDO
140
DAB
CONSULTORIA
I ng. Dionisio Arango Botero, PMP
Project Management Professional
Consultor
Cra. 7 No. 18-80 Ofic. 509 Edif. Centro Financiero
Tel.: 3355400-3214934 Cel: 3155643540 Email:dionisioarango@epm.net.co
Pereira Colombia
)XHQWH/LWRJUDItD%ROtYDU
• 7DUMHWD&RPHUFLDO7DPDxR±7LQWDV3ROLFURPtD
)LJXUD7DUMHWD&RPHUFLDO
)XHQWH/LWRJUDItD%ROtYDU
• 7DUMHWD&RPHUFLDO7DPDxR±7LQWDV3ROLFURPtD
)LJXUD7DUMHWD&RPHUFLDO
)XHQWH/LWRJUDItD%ROtYDU
•
3OHJDEOHV7DPDxRó7LQWDVSROLFURPtD±,PSUHVLyQSRU
DPERVODGRV
)LJXUD3OHJDEOHEDUQL]DGR
141
)XHQWH/LWRJUDItD%ROtYDU
•
$ILFKHV7DPDxRó7LQWDVSROLFURPtD
)LJXUD$ILFKH
)XHQWH/LWRJUDItD%ROtYDU
•
9RODQWH7DPDxRòFDUWD±7LQWDV
)LJXUD9RODQWH
142
)XHQWH/LWRJUDItD%ROtYDU
• 3OHJDEOHV7DPDxR&DUWD±7LQWDV3ROLFURPtD
)LJXUD3OHJDEOH
)XHQWH/LWRJUDItD%ROtYDU
• 9RODQWH7DPDxRòFDUWD7LQWDV3ROLFURPtD
)LJXUD9RODQWH
)XHQWH/LWRJUDItD%ROtYDU
• (WLTXHWDV7DPDxR±7LQWDV3ROLFURPtD
)LJXUD(WLTXHWD
143
)XHQWH/LWRJUDItD%ROtYDU
$1(;2(
7LSRVGH3DSHOHV
7DEOD3DSHOHV
'(6&5,3&,21
*56
7$0$f2
9$/25
9$/25
5(60$
+2-$6
%21'%/$1&2
%RQG%ODQFR
[
%RQG%ODQFR
[
%RQG%ODQFR
[
%RQG%ODQFR
[
%21'&2/25(6
%RQGDPDULOOR
[
%RQGD]XO
[
%RQG5RVDGR
[
%RQGYHUGH
[
&23,$%/$1&$
&RSLDEODQFD
[
&23,$&2/25(6
&RSLDDPDULOOD
[
&RSLDURVDGD
[
&RSLDD]XO
[
&RSLDYHUGH
[
144
%5,672/
%ULVWROEODQFR
[
%ULVWROFRORUHV
[
3523$/&27(81$&$5$
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3523$/&27('26&$5$6
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
145
3URSDOFRWH&6PDWH
[
3URSDOFRWH&6PDWH
[
3523$//,%526
0DQLOD
[
3HULyGLFRLPSRUWDGR
[
3$3(/48,0,&2
3DSHOTXtPLFR&%
[
3DSHOTXtPLFR&)%
[
3DSHOTXtPLFR&)
[
)XHQWH6XSDSHO3HUHLUD
$1(;2)
)RUPDWRSDUDFiOFXORGHXWLOL]DFLyQGHWLQWDV
7DEOD)RUPDWR7LQWDV
Grado de consumo: 1:letras, lineas. 2:Normal. 3: Fondos
COLOR
Tamaño
Tipo
Tipo de
Papel
trabajo
papel
Calidad Grado de Peso
Papel
Consumo Tinta
Desperdicio
Total tinta
Utilizada
C
M
A
N
otro
)XHQWH$XWRUHV
$1(;2*
)RUPDWRGHFRQWUROGHFRVWRV
(O IRUPDWR GH FRQWURO GH FRVWRV HV XQD KHUUDPLHQWD SDUD OD HPSUHVD FX\D
UHVSRQVDELOLGDGUHFDHHQHOMHIHGHSURGXFFLyQFRQHOIRUPDWRVHSODQHD\VH
SURJUDPD ORV FRVWRV GH XQ SURGXFWR (Q HO PRPHQWR HQ TXH HO SURGXFWR VHD
WHUPLQDGR VH DQDOL]D FRQ OD D\XGD GHO IRUPDWR GH SURGXFFLyQ ILJXUD \
IRUPDWRGHFRQWUROGHSURGXFFLyQILJXUDSDUDGHHVWDIRUPDGHWHUPLQDUHQ
TXH SRUFHQWDMH VH GHVIDVDURQ ORV FRVWRV SUHVXSXHVWDGRV \ DO PLVPR WLHPSR
KDFHUOHVHJXLPLHQWRVDORVFRVWRVHVWiQGDUHVGHWHUPLQDGRVHQHOHVWXGLR
146
)LJXUD)RUPDWRFRQWUROGHFRVWRV
)XHQWH$XWRUHV
147
$1(;2+
0DTXLQDULDGHODHPSUHVD
•
0DTXLQDVOLWRJUiILFDV
)LJXUD0DTXLQD*72
)XHQWH/LWRJUDItD%ROtYDU
)LJXUD0DTXLQD+DPDGD
)XHQWH/LWRJUDItD%ROtYDU
•
0DTXLQDWLSRJUiILFD
)LJXUD0DTXLQD3LQ]D
148
)XHQWH/LWRJUDItD%ROtYDU
$1(;2,
%DODQFH*HQHUDO
7DEOD%DODQFH*HQHUDOGHOD(PSUHVD
BALANCE GENERAL LITOGRAFIA BOLIVAR
2002
BALANCE (MM)
2003
2004
2005
$ 221,7
$ 231,8
$ 237,5
$ 2,3
$ 15,5 $
$ 10,7
-1,5
$ 20,9
$ 7,8
$ 26,5
$ 13,1
$ 13,2
$ 12,2
$ 13,1
$ 13,4
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$
ACTIVOS TOTALES
$ 208,7
CORRIENTES
Caja y bancos
Inversiones
Inventarios
FIJOS
Maquinaria y equipos
Equipo de oficina
Equipo de computacion y comunicación
PASIVOS TOTALES
$
-
$
-
$
0,5 $
0,2
CORRIENTES
Obligaciones financieras
Sobregiros bancarios
Proveedores
Impuestos por pagar
$
-
$
-
$
0,5 $
0,2
$
0,0
0,50 $
0,00
0,20
$ 208,7
$ 208,7
$ 194,5
$ 20,7 $
$ 6,5
$ 221,7
$ 221,7
$ 208,7
19,20 $
-6,2 $
$ 231,3
$ 231,3
$ 221,70
19,60 $
-9,99 $
$ 237,3
$ 237,3
$ 231,31
17,70
-11,70
$ 208,7
$ 221,7
PATRIMONIO
capital social
Capital
Utilidad del ejercicio
Cuenta personal
PASIVO Y PATRIMONIO
$ 0,000
149
0
$ 231,8
$ 237,5
)XHQWH/LWRJUDItD%ROtYDU
$1(;2-
(VWDGRGH5HVXOWDGRV
7DEOD(VWDGRGH3HUGLGDV\*DQDQFLDVGHODHPSUHVD
PY G LITOGRAFIA BOLIVAR
2002
2003
2004
2005
P Y G (millones de Pesos)
$
INGRESOS OPERACIONALES $
Ventas
COSTO
Inventario Inicial
Compras
Inventario Final
UTILIDAD BRUTA
Gastos operacionales
UTILIDAD OPERACIONAL
Gastos financieros
170,00
$ 170,0
$ 71,0
$ 11,2
$ 73,0
$ 13,2
$ 99,0
$ 85,3
$ 13,7
$ 0,0
OTROS INGRESOS
Arrendamiento Recibido
UTILIDAD LIQUIDA
$
$
$
$
$
$
$
$
$ 7,0 $
$ 7,0 $
$ 20,7 $
175,20
175,20
76,60
$ 13,2
75,60
-12,20
98,60
86,40
$ 12,2
-
$
$
$
$
$
$
$
$
$
183,40
183,40
82,50
12,20
83,40
-13,10
100,90
88,30
$ 12,6
-
7,00 $
7,00 $
19,20 $
$
$
$
$
$
$
$
$
$
179,10
179,10
79,00
13,10
79,30
-13,40
100,10
89,40
$ 10,7
-
7,00 $
7,00 $
19,60 $
7,00
7,00
17,70
)XHQWH/LWRJUDItD%ROtYDU
$1(;2.
'LDJUDPDGH2SHUDFLRQHVGH'LIHUHQWHV3URGXFWRV
D7DORQDULRVGHIDFWXUDV;2ULJLQDO\GRVFRSLDV±DWLQWDV±WDPDxRò
FDUWD
)LJXUD'LDJUDPDGHRSHUDFLRQHV
150
)XHQWH$XWRUHV
E$ILFKHVHQSROLFURPtDWDPDxRó
)LJXUD'LDJUDPDGHRSHUDFLRQHV
151
)XHQWH/LWRJUDItD%ROtYDU
F7DORQDULRV;HQ3ROLFURPtD±7DPDxRFDUWD±&RVLGRV
)LJXUD'LDJUDPDGHRSHUDFLRQHV
152
)XHQWH$XWRUHV
G+RMDVPHPEUHWHDGDVHQSROLFURPtDWDPDxRRILFLR
)LJXUD'LDJUDPDGHRSHUDFLRQHV
153
)XHQWH$XWRUHV
$1(;2/
)RUPDWRGH&RQWUROGH3URGXFFLyQ
)LJXUD&RQWUROGHSURGXFFLyQ
154
)XHQWH$XWRUHV
$1(;20
7DEODGHLPSXHVWRVREUHODUHQWDDxRJUDYDEOH
155
)LJXUD,PSXHVWRVVREUHODUHQWD
)XHQWH',$1
$1(;21
&RWL]DFLyQEDODQ]DGLJLWDO
&DUDFWHUtVWLFDV
)DEULFDQWH2+$86
%DODQ]DV 2KDXV GH OD VHULH &6 &RPSDFW 6FDOH ± (FRQyPLFDV \ ILDEOHV
/DV EDODQ]DV &RPSDFW GH 2KDXV VRQ LGHDOHV FXDQGR HO FRVWH \ ORV UHVXOWDGRV
ILDEOHVVRQXQDQHFHVLGDG
(VWDV EDODQ]DV GH GLVHxR ~QLFR WLHQHQ XQD iPSOLD YDULHGDG GH DSOLFDFLRQHV
PiV
TXH
FXDOTXLHU
RWUD
EDODQ]D
GH
VX
WLSR
/RV WUHV PRGHORV SRUWDEOHV WLHQHQ FDSDFLGDGHV GHVGH J D J \ VRQ
156
SHUIHFWDV SDUD XWLOL]DUODV HQ FRQWURO EiVLFR GH SURGXFFLyQ HQVD\RV GH FDPSR
FRFLQDRILFLQDIDUPDFLD\HQPXFKDVRWUDVDSOLFDFLRQHV
6XIiFLOPDQHMRODDOWDGXUDFLyQGHODSLOD\XQJUDQUHQGLPLHQWRKDFHQGHODV
%DODQ]DV&RPSDFWXQYDORUYHUGDGHUDPHQWHH[WUDRUGLQDULR
‡'LVHxRFRPSDFWRGHEDMRSHUILO
‡*UDQGLVSOD\GHDOWRFRQWUDVWH
‡$KRUURGHHQHUJtDSRUDXWRGHVFRQH[LyQ
‡$OLPHQWDFLyQDSLODVyFRQDGDSWDGRU$&
‡&RQVWUXLGDVHQSOiVWLFRGHDOWDUHVLVWHQFLD
&DUDFWHUtVWLFDV
‡&DUDFWHUtVWLFDVHVWiQGDU
‡,QGLFDGRUGHSLODEDMD
‡,QGLFDGRUHVGHVXEFDUJDyVREUHFDUJD
‡$XWRGHVFRQH[LyQ
‡&RQVWUXFFLyQHQSOiVWLFRUHVLVWHQWH
‡7HFODGRGHUHVSXHVWDWiFWLO
)LJXUD%DODQ]DGLJLWDO2KDXV
)XHQWH
KWWSZZZLQIRDJURFRPLQVWUXPHQWRVBPHGLGDPHGLGRUDVS"LG %DODQ]D
BHOHFWU&%QLFDBSRUW&$WLOB2KDXVB&6BBB\BB.J
157
7DEOD(VSHFLILFDFLRQHVGHOD%DODQ]D
(VSHFLILFDFLRQHV
0RGHOR
&6
&6
&6
$OFDQFH
J
NJ
NJ
5HVROXFLRQ
J
J
J
7DPDxRGHOSODWR
5HSHWLELOLGDG6WG
GHY
/LQHDOLGDG
[PP
J
J
J
“J
“J
“J
8QLGDGHVGHSHVDGD
5DQJRGHSXHVWDD
FHUR
JOER]
$OFDQFHWRWDOSRUVXVWUDFFLyQ
7LHPSRGH
VHJXQGRV
HVWDELOL]DFLyQ
7HPSHUDWXUDySWLPDGH
Dƒ&
WUDEDMR
$OLPHQWDFLyQHOpFWULFD
&DOLEUDFLyQ
$XWRGHVFRQH[LyQ
SLODVDOFDOLQDVLQFOXLGDVyDGDSWDGRU$&RSFLRQDO
FDOLEUDFLyQGLJLWDWH[WHUQDSRUWHFODGR
GHVSXpVGHPLQXWRVVLQDFWLYLGDGFXDQGRWUDEDMD
FRQSLODV
'LVSOD\
/&'PP
7DPDxRGHOSODWR
[PP
/DU[$QF
'LPHQVLRQHV
[[PP
/DU[$QFK[$OWR
3HVRQHWR
NJ
158
(VWDVEDODQ]DVJUDFLDVDODFDOLGDGGHORVPDWHULDOHVHVXQLQVWUXPHQWRGH
PHGLGDXWLOL]DGRSRUSURIHVLRQDOHVGHVHFWRUHVHQORVTXHVHUHTXLHUDPHGLU
SRFRVNLORJUDPRV\ODSUHFLVLyQVHDLPSRUWDQWH
3UHFLR(XURV
0D\RULQIRUPDFLyQ
KWWSZZZLQIRDJURFRPLQVWUXPHQWRVBPHGLGDPHGLGRUDVS"LG %DODQ]D
BHOHFWU&%QLFDBSRUW&$WLOB2KDXVB&6BBB\BB.J
$1(;22
&RWL]DFLyQ7DEOHURLQGLFDGRUGHSURGXFFLyQ
&DUDFWHUtVWLFDV
7KRURXJKO\FOHDQROGVXUIDFH
7HVWILWSDQHO
$SSO\FRQWDFWDGKHVLYHWRERWKH[LVWLQJVXUIDFHDQGEDFNRIVNLQ
$OORZPLQXWHVWRGU\EHIRUHERQGLQJ
$OLJQVNLQWRVXUIDFHEHIRUHVNLQWRXFKHVH[LVWLQJVXUIDFH
$OORZVNLQWRPDNHFRQWDFWDQGDSSO\SUHVVXUHWRHQWLUHVXUIDFH
3HVROE
3UHFLR86
0D\RULQIRUPDFLyQKWWSZZZZKLWHERDUGVDQG
PRUHFRPDVSVKRZBGHWDLODVS"RSWWH[W VSHFLILF VNX %6FDWLG 3L
,' RSWWH[W $1(;23
1RPLQDVSUHVXSXHVWDGDV
DDxR
159
7DEOD1RPLQD$xRPLOORQHVGHSHVRV
AÑO 1
nomina
m1
Contador
$
m2
0,300 $
m3
0,500 $
m4
0,500 $
m5
0,500 $
m6
0,500 $
m7
0,500 $
m8
0,500 $
m9
0,500 $
m10
0,500 $
m11
0,500 $
m12
0,500 $ 0,500
Auxiliar Contable
$
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $ 0,655
Mensajero
$
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $ 0,599
1,150 $ 1,150
Jefe de Produccion
$
1,000 $
1,000 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
Impesor GTO
$
1,061 $
1,061 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $ 1,087
Impresor HAMADA
$
0,599 $
0,599 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $ 0,613
Impresor PINZA
$
0,599 $
0,599 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $ 0,613
Encuadernadora1
$
0,599 $
0,599 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $ 0,613
0,330 $ 0,330
Encuadernadora 2
$
0,323 $
0,323 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
Diseñador
$
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $ 0,323
Asesor
$
1,000 $
1,000 $
0,150 $
0,150 $
0,150 $
0,150 $
0,150 $
0,150 $
0,150 $
0,150 $
0,150 $ 0,150
tecnico (estudio de tintas) $
TOTAL AREA ADM.
TOTAL AREA PROD.
$
TOTAL NOMINA
$
0,550 $
0,550 $
1,554
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
1,754
1,754
-
$
-
5,503 $
5,503 $
4,879 $
4,879 $
4,879 $
4,879 $
4,879 $
4,879 $
5,429 $
5,429 $
4,879 $ 4,879
1,754
81,75143
)XHQWH$XWRUHV
E$xR
7DEOD1RPLQDDxRPLOORQHVGHSHVRV
AÑO 2
nomina
M13
m14
m15
M16
M17
M18
M19
M20
M21
M22
0,500 $
M23
0,500 $
M24
Contador
$
0,500 $
0,500 $
0,500 $
0,500 $
0,500 $
0,500 $
0,500 $
0,500 $
0,500 $ 0,500
Auxiliar Contable
$
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $
0,655 $ 0,655
Mensajero
$
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $
0,599 $ 0,599
Jefe de Produccion
$
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $
1,150 $ 1,150
Impesor GTO
$
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $
1,087 $ 1,087
Impresor HAMADA
$
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $ 0,613
Impresor PINZA
$
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $ 0,613
0,613 $ 0,613
Encuadernadora1
$
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
0,613 $
Encuadernadora 2
$
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $
0,330 $ 0,330
Diseñador
$
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $
0,323 $ 0,323
Asesor
$
0,150 $
0,150 $
tecnico (estudio de tintas) $
TOTAL AREA ADM.
TOTAL AREA PROD.
$
TOTAL NOMINA
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
4,879 $
4,879 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $ 4,729
1,754
78,10389
)XHQWH$XWRUHV
F$xR
7DEOD1RPLQDDxRPLOORQHVGHSHVRV
160
AÑO 3
NOMINA
Contador
M25
$
0,500
M26
$
0,500
M27
$
M28
0,500
$
0,500
M29
$
M30
0,500
$
0,500
M31
$
M32
0,500
$
M33
0,500
$
0,500
M34
$
M35
0,500
$
M36
0,500
$ 0,500
Auxiliar Contable
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$
0,655
$ 0,655
Mensajero
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$
0,599
$ 0,599
Jefe de Produccion
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$
1,150
$ 1,150
Impesor GTO
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$
1,087
$ 1,087
Impresor HAMADA
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$ 0,613
Impresor PINZA
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$ 0,613
$ 0,613
Encuadernadora1
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
$
0,613
Encuadernadora 2
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$
0,330
$ 0,330
Diseñador
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$
0,323
$ 0,323
Asesor
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
tecnico (estudio de tintas)
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
TOTAL AREA ADM.
TOTAL AREA PROD.
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
1,754
4,729
$
4,729
1,754
$
4,729
1,754
$
4,729
$
-
1,754
1,754
4,729
$ 4,729
$
TOTAL NOMINA
-
77,80389
)XHQWH$XWRUHV
G1RPLQD
7DEOD1RPLQDSUHVXSXHVWDGDHQODLPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRV
PLOORQHVGHSHVRV
NOMINA
AÑO 1
AÑO 2
AÑO 3
AÑO 4
AÑO 5
Contador
$
5,800
$
6,000
$
6,000
$
6,000
$
6,000
Auxiliar Contable
$
7,865
$
7,865
$
7,865
$
7,865
$
7,865
Mensajero
$
7,185
$
7,185
$
7,185
$
7,185
$
7,185
Jefe de Produccion
$
13,500
$
13,800
$
13,800
$
13,800
$
13,800
Impesor GTO
$
12,990
$
13,042
$
13,042
$
13,042
$
13,042
Impresor HAMADA
$
7,328
$
7,356
$
7,356
$
7,356
$
7,356
Impresor PINZA
$
7,328
$
7,356
$
7,356
$
7,356
$
7,356
Encuadernadora1
$
7,328
$
7,356
$
7,356
$
7,356
$
7,356
Encuadernadora 2
$
3,950
$
3,964
$
3,964
$
3,964
$
3,964
Diseñador
$
3,879
$
3,879
$
3,879
$
3,879
$
3,879
Asesor
$
3,500
$
0,300
$
-
$
-
$
-
tecnico (estudio de tintas)
$
1,100
$
-
$
-
$
-
$
-
TOTAL AREA ADM.
TOTAL AREA PROD.
TOTAL NOMINA
20,850
$
60,901
81,751
21,050
$
57,054
78,104
)XHQWH$XWRUHV
161
21,050
$
56,754
77,804
21,050
$
56,754
77,804
21,050
$
56,754
77,804