Several experts were predicting the end of the cycle of prosperity based on the exploitation of raw materials, especially minerals. Peru has beenaffected by this situation highlighting once again that the current primary export model does not provide a sustainable development in the long term. In this context of a slowdown in our economy, we believe that the industrialization of our resources is the most advantageous alternative to be undertaken by the country. In this respect, the present work is a contribution of ideas to promote a change of the industrial model should have the Peru, for which, in the analysis has taken into account various documents and related entities recognized these issues.

In the first part of this paper we revise the fundamentals of model and thecniques applied to economics analysis of process engineering.

In this second part is proposed to revise and to consolidate binding concepts in the models and analysis techniques cost-volume-utilities (C-V-U) that are pertinent in a vulnerable and very sensitive economy to the changes of the competitive forces. Furthermore it concepts of leverage operating and elasticity price of the demand so that the engineer of processes has more extensive criteria for his analysis and proposals of solutions with greater professional rigorousness.

El crecimiento de la economía del país y por tanto del mercado en todas las actividades empresariales está posibilitando la agresiva expansión de sus ventas. Pero este crecimiento requiere liquidez incremental como capital de trabajo. Los negocios corren el riesgo de limitar su crecimiento si la liquidez que necesitan para asegurarlo excede de la propia generación de fondos. Por tanto, requieren de pronósticos financieros que les permita visualizar los requerimientos de fondos incrementales con la debida anticipación, y conocer si cuentan con los fondos propios generados internamente o gestionar lo necesario en la banca. En este artículo se presenta la metodología e interpretación de resultados en el uso de dos modelos para una estimación rápida de las necesidades de fondos, vale decir, el fondo de maniobra adicional estructural para sostener el incremento de las ventas

In the present work the concepts of potential market and global market are analyzed as the basis for strategic decisions of market with long term perspectives, when the implantation of a business in certain geographic area is evaluated. On this conceptual frame, the methodological tool is proposed to evaluate a commercial decision, for which it is taken as reference the case from the brewing industry in Peru, considering that this industry faces in the region entrepreneurial reorderings within a growth strategy.

The process of world industrialization puts in evidence that Latin America and The Caribbean (ALC) does not count with industrial competitive capacity to face other regions of the world in development, as it is the case of the countries of Eastern Asia, losing opportunities to increase its presence in the current industrial tendencies. The case of Peru is worrying, since it is one of the worst 40 countries classified for the UNIDO in industrial competitive position. With the object of carrying out an xray of the map of the industrial activity in the world and the industrial performance, there have been considered some documents, among others, the last Reports of Industrial Development of the UNIDO.

In the world competitiveness framework, the performance of Peru goes toward a worrying deterioration. Even more, when the construction of new forces to revert the process is not becoming visible, maintaininganeconomicmodeland, therefore, a productive model that does not guarantee the production and export of products with high aggregate value, to the extent that we continue depending on the natural resources. For purpose of analysis, the last reports of the World Economic Forum (WEF) on the competitiveness index and the evolution of the country, regional and world economy have been taken into consideration.

One demonstrates difficulties in the use of the state of movement of bottoms, in the measurement that in varied Literature does not clarify with the forcefulness of the case the existence of three approaches of definition of bottoms that are adopted based on the objective that is persecuted in the analysis. This situation leads to that this state is less included/ understood and therefore its effective use in the financial decisions has not been amplified. Considering which the methodologic tools establish a sequence of action guidelines to confront a certain kind of problems, the present work has this context with the purpose of improving of integral way the quality in the analysis and interpretation of the movement of bottoms in its different versions to determine the significant changes in a determined period of the management. In this first part settles down the conceptual frame of t...

Se evidencia dificultades en el uso del Estado de Movimiento de Fondos, en la medida que en la variada literatura no se clarifica –con la contundencia del caso– la existencia de tres enfoques de definición de fondos, que se adoptan en función del objetivo que se persiga en el análisis. Esta situación conduce a que dicho Estado sea el menos comprendido y por tanto no se haya amplificado su uso efectivo en las decisiones financieras. Considerando que las herramientas metodológicas establecen una secuencia de pautas de acción para afrontar un determinado tipo de problemas, el presente trabajo tiene la finalidad de mejorar de manera integral la calidad del análisis e interpretación del movimiento de fondos en sus diferentes versiones, para determinar cambios significativos en un periodo determinado de la gestión. En esta primera parte se establece el marco conceptual del flujo d...

The growth of the country’s economy and therefore the market in all business activities is enabling the aggressive expansion of its sales. But this growth requires incremental liquidity as working capital. The business run the risk of limiting their growth if the liquidity needed to secure it exceeds the own generation of funds. Therefore require financial forecasts that they can visualize the incremental funds requirements well in advance, and know if they have with their own funds generated internally or manage what is necessary in the banking. In this article presents the methodology and interpretation of results in the use of two models for a quick estimate of the needs of funds, namely, the fund additional maneuver structural to sustain the increase in sales.

In the present work the concepts of potential market and global market are analyzed as the basis for strategic decisions of market with long term perspectives, when the implantation of a business in certain geographic area is evaluated. On this conceptual frame, the methodological tool is proposed to evaluate a commercial decision, for which it is taken as reference the case from the brewing industry in Peru, considering that this industry faces in the region entrepreneurial reorderings within a growth strategy.

The process of world industrialization puts in evidence that Latin America and The Caribbean (ALC) does not count with industrial competitive capacity to face other regions of the world in development, as it is the case of the countries of Eastern Asia, losing opportunities to increase its presence in the current industrial tendencies. The case of Peru is worrying, since it is one of the worst 40 countries classified for the UNIDO in industrial competitive position. With the object of carrying out an xray of the map of the industrial activity in the world and the industrial performance, there have been considered some documents, among others, the last Reports of Industrial Development of the UNIDO.

In the world competitiveness framework, the performance of Peru goes toward a worrying deterioration. Even more, when the construction of new forces to revert the process is not becoming visible, maintaininganeconomicmodeland, therefore, a productive model that does not guarantee the production and export of products with high aggregate value, to the extent that we continue depending on the natural resources. For purpose of analysis, the last reports of the World Economic Forum (WEF) on the competitiveness index and the evolution of the country, regional and world economy have been taken into consideration.

Several experts were predicting the end of the cycle of prosperity based on the exploitation of raw materials, especially minerals. Peru has beenaffected by this situation highlighting once again that the current primary export model does not provide a sustainable development in the long term. In this context of a slowdown in our economy, we believe that the industrialization of our resources is the most advantageous alternative to be undertaken by the country. In this respect, the present work is a contribution of ideas to promote a change of the industrial model should have the Peru, for which, in the analysis has taken into account various documents and related entities recognized these issues.

Esta serie se propone revisar las bases de los modelos y técnicas de análisis económico en problemas de procesamiento, propuestos en revistas extranjeras, adecuándolos a las necesidades de la estructura productiva nacional e introduciendo los nuevos conceptos de la teoría financiera para facilitar a los ingenieros la toma de decisiones en temas estratégicos empresariales.

In this second part is proposed to revise and to consolidate binding concepts in the models and analysis techniques cost-volume-utilities (C-V-U) that are pertinent in a vulnerable and very sensitive economy to the changes of the competitive forces. Furthermore it concepts of leverage operating and elasticity price of the demand so that the engineer of processes has more extensive criteria for his analysis and proposals of solutions with greater professional rigorousness.

In the present world-wide context. the hard competition generates that the diversified companies, in certain circumstances must contemplate the possibility of closing or of eliminating a line of product or one of its factories. The intention of this seventh part provides the excellent methodology and criteria in the economic analysis to evaluate this situation, that allows to adopt the suitable course of action more.

In the industry every time more is generalized the manufacture of varied products of simultaneous way with similar values, denominated joint products from the same raw material and/or process of manufacture, giving rise to the joint cost. Then the Engineer of Processes faces the necessity to calculate the costs of these individual products, task that often is a cornplex subject since the joint costs are not specifically identifiable with some of the products that are making in simultaneous form. The intention of this eighth part is to provide the excellent models, methodology and criteria of how it must assign the joint costs to each joint product.

The Country is found in a situation of growth. To the margin of the financial crisis, diverse industrial sectors come growing to expectant rates. Therefore, a lot of of these businesses they require financing to maintain their growth. The proposed present is a contribution of a model improved for the decision of the cash or capital circulating necessary to maintain its operating cycle of the business, besides know its capacity of effective autogenerated for cover future growths of the sales.

In the first part of this Funds Flow Series, was impacted in the conceptual framework of the different focus of construction of the Funds Movement State. In this second part al proceeds analysis of the impact and the connection of the diverse accounts of the General Balance and of the State of Results (EPG) in the Funds Movement State, for its correct interpretation and understanding of the changes, obtaining thus vital information that contributes to a better financial analysis of what happened with the origin and uses of funds, as well as its impact in the financial structure of the company. The reflexive and systematic management of this tool of analysis will harness the professionals linked in it takes of managerial decisions.