El presente plan de negocio tiene como fin comprobar la viabilidad de implementación de una heladería artesanal saludable que fabrique y comercialice helados de sabores tradicionales y novedosos light con stevia y base vegana por medio de los principales supermercados, centros comerciales y aplicaciones de delivery de la zona siete de Lima Metropolitana. El proyecto se basa en la necesidad de ofrecer una línea de helado variada, cercana y centrada en los clientes interesados en ofertas saludables. Así pues, la propuesta está enfocada en la atención de 15,053 residentes de los distritos de La Molina, Miraflores, San Borja, San Isidro y Santiago de Surco, que tienen entre 25 a 55 años de edad, pertenecen al nivel socioeconómico AB y buscan productos sanos conforme a lo descrito previamente. De este modo, se aplica la estrategia genérica de enfoque- mejor valor. La empresa se llama...

El presente artículo busca explicar de qué manera las empresas pueden aplicar la gestión de riesgos desde un enfoque operacional y los lineamientos necesarios para llevar a cabo una eficiente gestión de los mismos (Bromiley et al., 2015). En primer lugar, se analiza el riesgo en las operaciones y se explican los tipos de pérdidas y los factores que las puede originar; además, se detallan herramientas de medición como la severidad. Luego, se revisa la teoría de los estándares de gestión relacionados a los riesgos, tales como el iso 37001, iso 31000 y COSO, en sus últimas versiones. El documento de investigación propone una aplicación en el área de riesgos, mediante una propuesta de esquema general de riesgos y una estructura de gestión de riesgos para las organizaciones. Finalmente, se desarrollan nuevos aspectos a considerar como el caso del riesgo cibernético.

The purpose of this research is to measure the relationship between the application of good corporate governance practices in relation to the economic value of listed banks in an emerging market such as the Lima Stock Exchange, given the growing importance of corporate governance, and in the absence of empirical evidence on banks in emerging markets. The methodology used employs a model that evaluates the Tobin's Q, leverage ratios, portfolio quality, efficiency and return on assets (ROA) and the dichotomous variable with respect to the incorporation into the Good Corporate Governance Index of the stock exchange. Lima, considering a temporality from 2011 to 2016.

This paper seeks to explain how companies can apply risk management from an operational approach and the necessary guidelines to carry out an efficient management of it (Bromiley et al., 2015). Therefore, we first work out the risk in operations and explain the types of events, the factors that cause it, and details measurement tools such as severity. Then, the theory about management standards related to risk management, such as iso 37001, iso 31000 and COSO, in their latest versions, is reviewed. The research paper proposes an application in the area of risks, through a proposal of a general risk scheme and a structure of risk management for organizations. Finally, new aspects are developed to consider the case of cybernetic risk.

This paper addresses the calculation of the cost of capital for emerging market companies in the form of a case study. The main objective of this work is to provide a methodology to estimate the Weighted Average Cost of Capital (WACC), applying it to Backus S.A.A., a Peruvian brewery company. The case presents a brief industry description, the company’s background and operations, business and financial strategy and theoretical framework and analyses of the market value of the firm, financial distress, and WACC, assessing each component. Finally, the students are left with the task of calculating WACC and drafting the report.

This document explains in a simple form the principles related to the calculation and interpretation of the financial ratio analysis, the formulas of the different kinds and the importance in the day-to-day analysis done by the market. All the knowledge provided will be applied in analyzing four Peruvian listed companies from different industries (cement extractor and seller, food, beverages and mining). These four companies were selected using a importance analysis, which was highly related to choose the companies with the most relevant and significant operations to the Lima Stock Exchange and the Peruvian industrial sector between 2012 and 2014.