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.

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.

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.

Objetivos: La investigación es mixta. En el enfoque cualitativo entender el grado de comprensión de los trabajadores administrativos en su percepción de la Imagen Institucional de la cultura organizacional (CO). En la perspectiva cuantitativa evaluar el grado de asociación existente entre los constructos CO y la competitividad. Para conceptualizar la CO se consideró la teoría del comportamiento organizacional, y en cuanto la competitividad, el enfoque del WEF. Método: La unidad de análisis fue una Facultad de la Universidad Nacional Mayor de San Marcos, Lima. El estudio cuantitativo fue correlacional, transversal, aplicativo y de diseño no experimental, con muestra probabilística de 294 personas. Se utilizó un cuestionario y determinó su confiabilidad interna para ambas variables (alfa de Cronbach: 0,932), la validez de contenido vía juicio de expertos y la validez del const...

An important part of the development of process engineering is the calculation of the material balance, which is often very time consuming, especially when dealing with complex problems, because it involves analyzing a population of input variables and multiple simultaneous equations. This article presents a solution methodology through a computer program to facilitate calculations.

An important part of the development of process engineering is the calculation of the material balance, which is often very time consuming, especially when dealing with complex problems, because it involves analyzing a population of input variables and multiple simultaneous equations. This article presents a solution methodology through a computer program to facilitate calculations.