Post on 05-Jul-2018
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FACULTAD DE CIENCIAS ADMINISTRATIVAS Y
RECURSOS HUMANOS
PORTADA
INFORME DE AUDITORÍA ADMINISTRATIVA EMPRESA BACKUS
PRESENTADO POR :
BAUTISTA CAHUANA JORGE
CARHUAPOMA PALOMARES MAYRA
CERVERA SÁNCHEZ GIANCARLO
MIRANDA CERDÁN HAROLD
MORAN VILLAVERDE IBETH
RAMOS CASANA JERRY
RODRIGUES SILVA HAROLD
AUDITORÍA
DOCENTE:
PEDRO LÓPEZ RISTHER
LIMA - PERU
2016-1
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INDICE
PORTADA......................................................................................................................1I. ANTECEDENTES...................................................................................................3
1.1. Aspectos macroeconómicos........................................................................31.2. Mercado cervecero........................................................................................31.3. Aspectos económicos...................................................................................41.4. VENTAS...........................................................................................................4
II. LIMITACIONES AL ALCANCE................................................................................7III. METODOLOGÍA UTILIZADA..................................................................................8IV. OBSERVACIONES Y HALLAZGOS.......................................................................9
4.1. Riesos !inancieros......................................................................................94.2. Rieso de "am#io..........................................................................................94.3. Rieso de Precios..........................................................................................94.4. Rieso de Tasa de $nter%s.............................................................................94.&. Rieso de 'i()ide*........................................................................................94.+. Rieso de "r%dito........................................................................................10
V. CONCLUSIONES.................................................................................................11VI. RECOMENDACIONES.........................................................................................12
+.1. 'EAS$N,.......................................................................................................12T$POS DE 'EAS$N,-..............................................................................................13+.2. !$NAN"$AM$ENTO........................................................................................14"omposición de a de)da /inanciera a cierre de 201&......................................14+.3. P'AN DE MOT$VA"$N...............................................................................1+.4. 'i()ide*.........................................................................................................18
+.&. Prop)esta de !actorin...............................................................................19VII. ANE!OS...............................................................................................................20.1. ANA'$S$S VERT"A'....................................................................................20.2. ANA'$S$S OR$ONTA'..............................................................................21.3. MATR$ DE PRO5'EMAS............................................................................23
2
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• O-+'+"$+& # ", ""&$", $%'#)$+"#,5 *#)"&% #+$+#&$+", #& # /,% ##,$/#&-%,5 %&++$"$+%, $)+-%,.
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$.3.Aspectos económicos
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E,-", ")+"$+%, %,+-+", ,# *#)")%& $%'% $%&,#$/#&$+" # %, ,+*/+#&-#,"$-%)#,J
• L" '#:%) $%'%,+$+& # mix # '")$", ?+'/,% # P+,#& C""%5")+#"#, C/,/#=" '")$", super premium@.
• L" %-+'+"$+& #& # /,% # ""&$", $%'#)$+"#,5 " +'#'#&-"$+& #%(-+$", # #,$/#&-%, %&++$"$+%, *#) "F%))%, #& -%%, %,$"&"#,5 ",( $%'% /&" '#:%) /-++"$+& # $)+-%.
• E /,% +'+-"% # PLG, ?%,#/+%,@ ,#*>& %(-+$" SABM+#).• E %*)% # /&" '#:%) #:#$/$+& #& POS5 "$"&"&% #& ", '#+$+%, #
ITOS " +$+#')# /& +&+$"%) # < #& (" $%& %, %:#-+%, ")" #201.
• E +&+$"%) # stock out ,# '"&-/% #& )%'#+% %) #":% # 2.
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Venta reiona 7naciona8
L" #&-" )#*+%&" " &+# &"$+%&" $%&,+#)"&% -%", ", $"-#*%)(", #6$#-/"&%L+'"5 $)#$+ #& # "=% 201 #& 2.7< #),/, # "=% "&-#)+%)5 %*);&%,# /&$)#$+'+#&-% #& -%", ", )#*+%,5 #,-"$;&%,# # &%)-# %)+#&-#5 "%)#$+%, %) #,"))%% # ,#$-%) "*)($%" '#:%)#, $%&+$+%, $+'"-%*+$",. P%) %-)% "%5 #,/) &% %*) -" #,"))%% ?1.3
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$$. '$M$TA"$ONES A' A'"AN"E
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$V. O5SERVA"$ONES < A''A,OS
IV.1. R+#,*%, +&"&$+#)%,
L", "$-++"#, # G)/% B"$/, #,-; #6/#,-" " /&" ")+#" # )+#,*%,+&"&$+#)%,J )+#,*%, # '#)$"% ?+&$/#&% # )+#,*% # $"'+%5 )+#,*% # -"," #+&-#), ,%)# "%) )"%&"# # %, /:%, # ##$-+% )+#,*% # )#$+%@5 )+#,*% #$)+-% )+#,*% # +/+#. E )%*)"'" *#)" # "'+&+,-)"$+& # )+#,*%, # "#')#," ,# $%&$#&-)" )+&$+"'#&-# #& % +')##$+# # %, '#)$"%,+&"&$+#)%, -)"-" # '+&+'+") %-#&$+"#, ##$-%, "#),%, #& # #,#'#=%+&"&$+#)% # G)/%. P")" #%5 /-++" +&,-)/'#&-%, +&"&$+#)%, #)+"%, ")" $/)+) $+#)-%, )+#,*%, " %, /# #,-; #6/#,-%.
IV.2. R+#,*% # C"'+%
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
IV.3. R+#,*% # P)#$+%,
E G)/% #,-; #6/#,-% " )+#,*% #& # $"'+% # %, )#$+%, # ,/, "%)#, #$"+-" #+% " +&#),+%, '"&-#&+", $",++$"", #& # #,-"% # ,+-/"$+&+&"&$+#)" $%'% +,%&+#, ")" " #&-"5 ,+& #'")*% #,-", &% ,%& #$%&,+#)"$+& $%& )#"$+& " ,/ -%-" # "$-+%,5 " '"*&+-/ # ,/, %#)"$+%, &+##, # )#&-"++".
IV.4. R+#,*% # T"," # I&-#),
C%& )#,#$-% " " -"," # +&-#),5 # )+#,*% ,/)*# # ,/ #&#/"'+#&-% " ")*%"%. E #&#/"'+#&-% " -",", ")+"#, #6% " G)/% " )+#,*% # -"," #+&-#), ,%)# ,/, /:%, # ##$-+%. E #&#/"'+#&-% " -",", +:", #6% " G)/%" )+#,*% # -"," # +&-#), ,%)# # "%) )"%&"# # ,/, ",+%,.
IV.. R+#,*% # L+/+#
E ;)#" # +&"&", ,# #&$")*" # ,/#)+," ", )%#$$+%, # /:% # ##$-+%)#"+"", ,%)# %, )#/+,+-%, # +/+# # G)/% ")" ",#*/)") /# F"",/+$+#&-# ##$-+% ")" "$"&") ", $#,+"#, %#)"$+%&"#,5 '"&-#&+#&%,/+$+#&-# '")*#& ")" ", (", # $)+-% &% /,"",. D+$F", )%#$$+%, -%'"&#& $%&,+#)"$+& %, ", # +&"&$+"'+#&-% # #/" $/'+'+#&-% $%& %,%:#-+%, # )"-+%, +&"&$+#)%, # ""&$#. L%, #6$##&-#, # ##$-+% ,"%, %) #&$+'" # )#/#)+% ")" " "'+&+,-)"$+& # $"+-" # -)"":% ,%& +&#)-+%, #&
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$/#&-", $%))+#&-#, #,+-%, " "% /# *#)"& +&-#)#,#,5 #,$%*+#&%+&,-)/'#&-%, $%& #&$+'+#&-%, ")%+"%, % # ,/+$+#&-# +/+#.
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
$%'+- # $)+-%, $%)"&", ,%)# " "," # $"++$"$+%, +&-#)&", % #6-#)&",.
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V. "ON"';S$ONES
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V$. RE"OMENDA"$ONES
VI.1. LEASING
E #",+&* % "))#&"'+#&-% +&"&$+#)% #, /&" "-#)&"-+" # +&"&$+"'+#&-% #'#+"&% "% /# -# #)'+-# "/+)+) "$-+%, +:%, '/##, % +&'/##, # "$/#)%" -/, $#,+"#, " " # %-+'+") # '":% +&"&$+#)% -)+/-")+% # -/,*%$+%,. L#",+&* BCP -+# $")"$-#)(,-+$", #,#$+"#, /# # #)'+-#& ,#) /&+&,-)/'#&-% >-+ " ", #')#,", ")" )#"+") ,/ ""'+#&-% -)+/-")+%. A,(5 $/"&%)#"+$# /&" %#)"$+& # #",+&*5 # $+#&-# %); )#*+,-)") $%'% *",-% "#)#$+"$+& # "$-+% ';, %, +&-#)#,#, +&"&$+#)%,.
A,+'+,'%5 %); "$##)") " #)#$+"$+& # %, +#, #& %)'" +" F",-" #& #
"% # $%&-)"-%5 $/" /)"$+& '(&+'" #, # 24 '#,#, ")" # $",% # +#,'/##, # 0 '#,#, ")" # $",% # +#, +&'/##,. E,$%*# "/( # -+%# L#",+&* BCP /# $#,+-", +&"&$+" -/, )%#$-%, # +&#),+& % "/+#)# "'"/+&")+" /# $#,+-#,. T/ #')#," %); "/+)+) )#&%") ,/, "$-+%,5 "'+") "&-",5 (", # )%/$$+&5 #&-)% %-)%,5 ,+& +,-)"#) $"+-" # -)"":%.
Re()isitos para Eva)ación
• C")-" ,%+$+-/.
• P)%%)'" # +#& ,%+$+-"% $%& ,#% V+,-% B/#&% # " #')#,".
Doc)mentos 'eaes de a Empresa.• T#,-+'%&+% # C%&,-+-/$+& # " E')#,".
• P%#)#, # %, )#)#,#&-"&-#, ")" +)'") $%&-)"-%, # A))#&"'+#&-%+&"&$+#)%.
• Q-+'% A/'#&-% # C"+-" % M%++$"$+& # E,-"-/-%, ?"#$/"$+& " "&/#" # *#)" # ,%$+#"#,@.
• C%+" # RUC.Doc)mentos !inancieros
• E,-"%, +&"&$+#)%, # %, %, >-+'%, "=%, E,-"%, +&"&$+#)%, #,+-/"$+& $%& /&" "&-+*#" &% '"%) " 90 (", ?+)'"% %) G#)#&-#G#)" C%&-"%)@
• /:% # $":" )%#$-"% %) # "% # $%&-)"-%.
• C%+" # ", #$")"$+%, # %, "*%, # IGV # %, 3 >-+'%, '#,#, #I'/#,-% " " R#&-" # %, %, >-+'%, "=%,.
Rese=a in/ormativa de a empresa
• R#"$+& # "$$+%&+,-", ?$%& %)$#&-":#, &>'#)% # D.N.I.@ )#"$+& #D+)#$-%)#, ?$%& &>'#)% # D.N.I.@.
• G+)% # *%$+%5 )+&$+"#, $+#&-#,5 )%##%)#, $%'#-+%)#,."aracter6sticas-
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• +&"&$+" +#, # $"+-" ")" #),%&", :/)(+$", % &"-/)"#, ")")%#,+%&"#, +&##&+#&-#, $%& )#&-", # -#)$#)" $"-#*%)(".
• S# -)"-" # /& $%&-)"-% $)#+-+$+% " ")-+) # " "/+,+$+& # /& +#& ?-"&*+#
# +#&-++$"#@ %) ")-# # "&$% ?" ,%+$+-/ $%& " $%&%)'+" #$+#&-#@ ")" %-%)*;),#% #& "))#&"'+#&-% +&"&$+#)% " /& "% "$%)"%. E&#,-# "%5 # $+#&-# ?"))#&"-")+%@ -#&); # #)#$F% # /,% ,%)# # +#&,+#')# /# $/'" $%& # "*% # ", $/%-", %-)", $%&+$+%,#,#$++$"", #& # $%&-)"-%. C/'+% # "% # $%&-)"-%5 " F"#) "*"% -%", ", $/%-", "$-"",5 # $+#&-# %); #:#)$#) " %$+& #$%')" )#+"'#&-# "$%)"".
• L" )#*"'#&-"$+& # -)"-% $%&-"# # ", %#)"$+%, # "))#&"'+#&-%+&"&$+#)% ,# ,/:#-"& " ", +,%,+$+%, # D#$)#-% L#*+,"-+% 2995 # 2# :/+% # 19845 # D#$)#-% S/)#'% 984EC5 # 30 # +$+#')# #19845 " L# 273945 # 30 # +$+#')# # 20005 # D#$)#-% L#*+,"-+%915 # 12 # ")+ # 2001.
T$POS DE 'EAS$N,-
'easin Ve>ic)ar- 7S"T5N?8
I'%)-"&-# '%"+" # +&"&$+"'+#&-% ")" " "/+,+$+& # "$-+%, +:%,5 " ,#"&'/##, % +&'/##,. A $%&-+&/"$+& "*/&" $")"$-#)(,-+$" # )%/$-%J
• E #",+&* #F+$/") #, /-++"% ")" # +&"&$+"'+#&-% # #F($/%, +*#)%,5$%'#)$+"#, #,"%,.
• P"% ';6+'% # +&"&$+"'+#&-% ?@J 48 '#,#, ?# "$/#)% " -+% ##F($/%@.
• P"% '(&+'% # +&"&$+"'+#&-%J 24 '#,#,.• C/%-" +&+$+" '(&+'" )#$%'#&"" 20< ?@.• B#+$+% T)+/-")+%J D#)#$+"$+& A$##)"" #& # "% # $%&-)"-% ?'(&+'%
2 "=%,@.• E +'/#,-% #F+$/") #, "*"% %) S$%-+""& /#*% ,# $%)" " $+#&-#
$%'% $/%-" #6-)"%)+&")+".
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• L%, #F($/%, ##& #,-") ",#*/)"%, %) # "% # $%&-)"-%.
'easin de Ma()inarias- 7S"T5N?8
I'%)-"&-# '%"+" # +&"&$+"'+#&-% ")" " "/+,+$+& # "$-+%, +:%,5 " ,#"&'/##, % +&'/##,. A $%&-+&/"$+& "*/&" $")"$-#)(,-+$" # )%/$-%J
• P"% M;6+'% # +&"&$+"'+#&-% ?@J D##&# # -+% # A$-+%.• P"% M(&+'% # +&"&$+"'+#&-%J 24 '#,#,.• L" $/%-" +&+$+" '(&+'" )#$%'#&"" #, 20< # "%) #&-".• B#+$+% T)+/-")+%J D#)#$+"$+& "$##)"" #& # "% # $%&-)"-% ?M(&+'%
2 "=%,@.• L" '"/+&")+" ## #,-") ",#*/)"" %) # "% # $%&-)"-%.
?@ S/:#-% " #"/"$+& $)#+-+$+".
'ease#ac@- 7S"T5N?8
I'%)-"&-# '%"+" # +&"&$+"'+#&-% ")" " "/+,+$+& # "$-+%, +:%,5 " ,#"&'/##, % +&'/##,. A $%&-+&/"$+& "*/&" $")"$-#)(,-+$" # )%/$-%J
• D#,-+&"% )+&$+"'#&-# ")" )#$/#)") $"+-" # -)"":% +&#)-+% #& ""/+,+$+& # "$-+%, +:%,.
• E $+#&-# ## $%&-") $%& %#)#, ")" )#"+") %#)"$+%, # A))#&"'+#&-% +&"&$+#)%.
• T%" %#)"$+& # #",#"$ ## $%&-") $%& /&" -","$+& # +#& "+&"&$+").
• L%, "%, #,-;& ,/:#-%, " "$-+% " +&"&$+") " " "&-+*#" # '+,'%.• E,-", %#)"$+%, &% $/#&-"& $%& # #+$+% -)+/-")+% # " #)#$+"$+&
"$##)"" # %, "$-+%,.
VI.2. INANCIAMIENTO
A $+#))# # "=%5 " $%'"=(" '"&-/% %, ),-"'%, #&%'+&"%, #& '%"&"$+%&" %-#&+%, # BBVA C%&-+&-" %) S. 110 10 '+%,. L%, ),-"'%,# BBVA C%&-+&-" "&-#, )##)+%, -+#& #&$+'+#&-%, #& ,#-+#')# # 201
:/+% # 20175 )#,#$-+"'#&-#. E,-%, ),-"'%, ##&*"& /&" -"," # +&-#), #.< .03 A))#&"'+#&-% +&"&$+#)% $%& # S$%-+""&D#/" "&$")+" +&+)#$-" $%& # BBVA C%&-+&-"D#/" "&$")+" +&+)#$-" $%& # B"&$% # C)+-% #P#)>P),-"'% # '#+"&% "% $%& # BBVA C%&-+&-"
9.7 2.8 24.9 47.7 110.0
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P),-"'% # '#+"&% "% $%& # BBVA C%&-+&-" 10.0I&-#)#,#, ##&*"%, %) ##&*") %) ##&#/"'+#&-% " $+#))# # "=%
8.2
Tota de)da /inanciera 3B4.0
• B"$/, '"&-+# /& $%&-)"-% # "))#&"'+#&-% +&"&$+#)% $%& # BBVAC%&-+&-" %) S. 30.7 '+%, ")" " "/+,+$+& # /& -#))#&% #&C":"'")$" ")" /,% $%'#)$+"5 '%&-"$")*",5 '#:%)" "'+"$+%, #"'"$#, #F($/%, +*#)%, ")" -)"&,%)-# # $#)#".
• A#';, '"&-+# $%& # B"&$% # C)+-% # P#)> %-)% $%&-)"-% #"))#&"'+#&-% +&"&$+#)% %) S. 9.7 '+%, ")" " "/+,+$+& # /&-#))#&% #& S"-+% #++$"$+%, ")" /,% $%'#)$+" %-)%, $%&-)"-%, $%& #S$%-+""& %) S. 2.8 '+%, ")" " "/+,+$+& # '%&-"$")*", #F($/%, +*#)%,.
•
A+$+%&"'#&-#5 " C%'"=(" '"&-+# #/", +&+)#$-", )##"", $%'%%+*"$+& %) "))#&"'+#&-% +&"&$+#)%5 /&" $%& # BBVA C%&-+&-" %) S.24.9 '+%, " %-)" $%& # B"&$% # C)+-% # P#)> %) S. 47.7 '+%,.
VI.3. PLAN DE MOTIVACIN
,estión )mana de 5ac@)sL" #,-)"-#*+" # *#,-+& F/'"&" # B"$/, -+# $%'% %:#-+% ,#) # '#:%) #/+% " $/" #)-#$#)5 %) % /# #& # 201 #,-/+#)%& #&%$"%, #&$%&-+&/") +'/,"&% # )%*)"'" T)"":%, $%& S+*&++$"% %)-"#$+#)%& ,/$/-/)" # "-% #,#'#=% # +&&%"$+& #,"))%")%& " ,/ *#&-#
+'#'#&-")%& )%*)"'", ")" " "-)"$$+& #,"))%% # -"#&-% 5",#*/)")%& /&" %#)"$+& +'+"5 ,#*/)" ,"/"#.
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Tra#a9os con Sini/icado
D/)"&-# # 2015 ,# # " $"% #& B"$/, # -#)$#) +"*&,-+$% # T)"":%, $%&S+*&++$"%5 # $/" -+# $%'% +&"+" +#&-++$") %, $)+-#)+%, /# ,/'"&
"%)-"& '"%)#, &+##, # '%-+"$+& #& ,/, #/+%,. S# #&-)#+,- " 13< #,/ %"$+& #& 124 ,#,+%, " &+# &"$+%&". E,-# +"*&,-+$%5 ,/'"% " %,)#,/-"%, # " E&$/#,-" G%" # O+&+& ?GOES@ )#"+"" #& 2014 ? /#,#); )#+$"" #& 201@5 F"& #)'+-+% " B"$/, ,#*/+) +)#$$+%&"&% ", #"$$+& " '#+" ")" $%')%'#-#)5 '%-+") $%&-+&/") #,"))%"&% # -"#&-%#& ,/ O)*"&+"$+&.
")t)ra de ato desempe=o e innovación
E& # 2015 #, +#)%& &",+, #,#$+" " "*/&%, # %, $)+-#)+%, ")" +'/,") T)"":%, $%& S+*&++$"%. A+$")%& #,-)"-#*+", ")" ") )#$%&%$+'+#&-%
)#-)%"+'#&-"$+& " ,/ *#&-#5 )%'%+#&% /&" $/-/)" # "-% #,#'#=% #+&&%"$+&. C%&$#&-)")%& ,/, #,/#)%, #& )%+$+") #,"$+%, # $%'/&+$"$+&$")"5 +)#$-" %%)-/&" #&-)# (#) $%"%)"%).
Desarroo de s) ente
U&% # ,/, $)+-#)+%, $"# ")" # #,"))%% $)#$+'+#&-% ,%,-#&+% # ,/O)*"&+"$+& #,-; "+"% " )+&") %%)-/&+"#, # ")#&+":# #,"))%%" ,/ *#&-#.
E, ",( /# /)"&-# # 201 #,-# $)+-#)+% )#$++ /&" "-#&$+& #,#$+" ,#
#&%$")%& #& # #,"))%% # ,/, (#)#, # +'#'#&-")%& +#),", +&+$+"-+", #")#&+":#5 #&-)# #", # %)% # L+#)"*%5 #,"$+% +)+*+% " *#)#&-#,5+)#$-%)#, +$#)#,+#&-#, /# /,$" '"&-#) +&%)'"%, " %, (#)#, ,%)#-#'", $"#, )#"$+%&"%, " *%$+% " ,/ )%.
Proramas para a atracción C e desarroo de taento
U&" # ,/, %(-+$", #, ,#) # '#:%) #/+% # $/" %)'") ")-#5 #, /&" '#-" /##6+*# "-)"#) " #),%&", /# #&)+/#$"& " '#$" # -"#&-% # " E')#,"5 " "# #,"))%") " -"#&-% $%& # /# $/#&-" " C%'"=(". E %$% # ,/ "%) ")#,#$-% /#J $/+") " %, -"#&-%, $"#5 )#")") /-/)%, ,/$#,%)#, # +&$)#'#&-") "#/+" # *)%. E& ",# " #,-%, "$-%)#, ,# #+&+#)%& ,/, +#),", #,-)"-#*+",.
Operación impia se)ra C sa)da#e
E 201 /# /& "=% #,#$+"'#&-# +'%)-"&-# #& )#"$+& " ",#*/)") ,/ " +'+#"5,#*/)+" ,"/ # ,/, %#)"$+%,. C%&$/#)%& #6+-%,"'#&-# " +'#'#&-"$+&# '/% HCM P")% # SAP5 #&-)% # " "-"%)'" G%" # SABM+#). L"
,"+" #& +% ,# )#"+ #& ")+ # 201 # +&$/ '/%, # "-)"$$+& *#,-+&# -"#&-%5 #,"))%% # $"))#)"5 $""$+-"$+&5 *#,-+& # #,#'#=%5 #"/"$+&
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# -+#'%, "&+",. E,-# ,+,-#'" #, F" #)'+-+% +&-#*)") -%%, ,/, )%$#,%, #&/& ,%% /*") )%%)$+%&") " ,/, #'#"%, +&%)'"$+& "$-/"+"" %%)-/&".
E,-" +'#'#&-"$+& #6+-%," +&$/ " $""$+-"$+& # ';, # 45000 $%"%)"%)#,
" &+# &"$+%&" /)"&-# #)#)% '")% $%& # $%')%'+,% # ';, # 30"$++-"%)#, +&-#)&%,. L" ")-+$+"$+& ,/#) # 90< " ,"-+,"$$+& "$"& 9
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Actividades de Prorama
Actividades ,r)paes
E,-", "$-++"#, ##& )%'%#) " ")-+$+"$+& #,#&%+'+#&-% # %,#'#"%, ")" /# $%&,-+-/"& /& #+$+% #& " '%-+"$+& # " /#)""%)".
Objetivo: %'#&-") v6nc)os de compa=erismo C sociai*ación entre osempeados
Actividades de Eva)ación M)t)a
E,-# )%$#+'+#&-% ,# ## ##$-/") ")" $%&-)",-") ", +#", $%&+$-%, /##)$+# $"" /&% # %, #'#"%, ")" +,'+&/+) ", +#)#&$+", '"&+#,-"",
#&-)# # *)/%.Objetivo: S%/$+%&") %, )%#'", # #,"$/#)% " ;)#" # -)"":%. D+$F",%/$+& ,#); '#+"&-# # +&,-)/'#&-% %, $/"#, ,# )%%)$+%&");& " %,#'#"%, #& %, $/"#, ,# #"/");& '/-/"'#&-# #&-)# #%,. E,-" +&%)'"$+&,#); )#$%+"" %) # G#)#&-# # W)#" # R#$/),%, H/'"&% #& /&" )#/&+&*#)" ,# #-#)'+&");& ", &%-", $%& # %:#-+% # '#:%)") # -)"":% #& #/+%
Actividades Materiaes
S%& ", /# +'+$"& #,-"#$#) ", $#,+"#, '"-#)+"#, # $%'%+" /#
-#&*" # #'#"%5 %) % /# ,# F"$# $#,")+% /# ,#"& ,"-+,#$F", " +& #)%%)$+%&")#, # "'+#&-# "#$/"% #& # $/" #,"))%#& ,/, "$-++"#,#+$+#&-#'#&-#.
Objetivo: P)%##) " %, #'#"%, # " #')#," /& ;)#" "%)" "#$/""")" #:#$/-") ,/, /&$+%, # %)'" %%)-/&".
VI.4. L+/+#
A $+#))# # #:#)$+$+% 2015 # +&+$"%) # +/+# $%))+#&-# /# # 0.8 0.71 ")" # 2014. L" %,+$+& # $":" "&$%, " -)'+&% # #:#)$+$+% $#))
$%& S. 322.7 '+%,5 # %, $/"#, # 77< $%))#,%&# " '%" &"$+%&" # ,"% " ")#, #/)%,. L", $%%$"$+%, /#)%& #%,+-"", #&+&,-)/'#&-%, # $%)-% "% #& +&,-+-/$+%, +&"&$+#)", # )+'#) &+#.
E, +'%)-"&-# '#&$+%&") /# %, ,"%, #& ")#, #/)%, " +&"+") # "=%201 #,-;& #6)#,"%, #& &/#%, ,%#,5 " -+% # $"'+% # #&-" " +$F"#$F"5 #, #$+)J S. 3.413 S. 3.8115 )#,#$-+"'#&-#.
C"# #$+) /# " %,+$+& #& '%" #6-)"&:#)" ,+)# ")" "-#&#) %+*"$+%, #& +$F", '%", *#)"", #& ", %#)"$+%, )%/$-+", $%'#)$+"#,5 ",( $%'% -"'+& ")" $/'+) $%& # "*% %) ", +&#),+%,
#& +&)"#,-)/$-/)"5 +,-)+/$+&5 #&",#, #/+%, # )(% /# ,# +#&#:#$/-"&% #& " E')#,".
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C%'%,+$+& # " +/+# $%))+#&-# ?"$-+% ",+% $%))+#&-#@ #& # 201J
S"% S. M+%, USX M+%, E M+%, A$-+%, 72.9 31.7 1.7P",+%, 1510.1 4.7 1.7
VI.. P)%/#,-" # "$-%)+&*
S# # %)#$#); " " #')#," B"$/, " %$+& # )#"+") "$-%)+&* " ,/, $/#&-", %)$%)") ")" "/'#&-") ,/ $":" " " # " +/+# # " #')#," ")" %#) $/'+) $%& ,/, %+*"$+%, +&"&$+#)", #& # $%)-% "%. A $%&-+&/"$+&5 ,# )#,#&-" ")%/#,-" # "$-%)+&* " $/" ,# -)"":"); $%& # B"&$% # C)+-% # P#)>.
S+'/"$+& # "$-%)+&* A+$"% #& # 201
"$-%)+&*
Pa*o de cr%dito A
Monto de c)enta por co#rar B 39307
Porcenta9e de anticipo C 89< B ! C G 30310.23
Tasa de desc)ento D 10< G ! D H 3031.023
"omisión E 0.< B ! E I 28.44
R#,/-"% # "$-%)+&* G H I
S.3125720.7
S.80588.24
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V$$. ANEOS
VII.1. ANALISIS VERTCAL
2"
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VII.2. ANALISIS HORIZONTAL
2!
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VII.3. MATRIZ DE PROBLEMAS