The objective of the study was to analyze credit management in development banking and the Peruvian public budget in the period 2010-2014 years based on various accounting accounts, such as placements, provisions, equity. The study was both quantitative and qualitative and focuses specifically on the Agro-Agricultural Bank-Agrobanco due to the participation of the State in a 100% and because this is the implementation of public policies. The analysis sought to establish a direct relationship between credit management in development banks and the Peruvian Public Budget. From the results obtained, the correlation between the expenses of provisions for uncollectibility in results with the equity account was high, which entails a requirement to increase capital. In subsequent studies, it is possible to determine the operational and financial sustainability of development banks in Peru.

Objective: To optimize the process of prior evaluation in mergers and acquisitions in Peru. Method: It is a descriptive and correlational investigation. The comparative law was used as analysis methodology for the law projects under study. Results: In the analysis of the economic impact, the sample consisted of 1 750 companies according to annual sales value and economic sectors such as lawyer services and agroindustries. The results indicated that the Proposals of Application of Thresholds on Projects of Law lack foundation and it has been verified that its uniformly application might be ineffective to all the economic sectors. Conclusions: The improvement of the process of prior evaluation in mergers and acquisitions will create an environment of trust in the CEOs of Peruvian companies, strengthen the capital and securities markets and contribute to the sustained growth of the country ...

El objetivo del estudio fue analizar la gestión crediticia en la banca de desarrollo y el presupuesto público peruano en el periodo 2010-2014 años tomando como base diversas cuentas contables, tales como colocaciones, provisiones, patrimonio. El estudio fue tanto cuantitativo como cualitativo y se enfoca específicamente en el Banco Agropecuario- Agrobanco por la participación del Estado con un 100% y porque a través de este se ejecutan las políticas públicas. El análisis buscó establecer una relación directa entre la gestión crediticia en la banca de desarrollo y el Presupuesto Público Peruano. De los resultados obtenidos la correlación entre los gastos de provisiones para incobrabilidad en resultados con la cuenta patrimonial fue alta, lo cual conlleva a requerimiento de incremento del capital. En estudios posteriores se puede determinar la sostenibilidad operativa y finan...

La investigación recoge las percepciones sobre el proceso de evaluación previa en las fusiones y adquisiciones empresariales en el Perú respecto de la posibilidad de  optimizar este proceso, tendiente a fortalecer los mercados de capitales y de valores  creando un ambiente de confianza en los presidentes ejecutivos de las empresas, quienes  buscan fusiones transformadoras y contribuir al crecimiento económico sostenido del país; más aún por las perspectivas favorables del entorno, esto porque las fusiones y adquisiciones globales registraron un récord en el primer trimestre de 2018 por un total de US$1,2 billones de dólares.

In the last two decades, has been implemented in Latin America results based management for public entities, searching to increase efficiency. The research has as purpose to identify for Peru and Mexico, the results of the direct impact in the efficiency of the application of public resources, seen from a direct increase in the goods and services offered to the citizens. Services as a direct procedures in government agencies, among others; goods, rights or subsidies, granted directly to the citizens: lighting, support programs for groups with extreme poverty, roads, among others. It will focus on myths and realities, political interests, and the presentation of a series of measures that could lead to the optimization of public companies; every time that, in other continents, it exist a direct benefit to the society by had efficient public companies. Even in Latin America, have been exist...

In the last two decades, has been implemented in Latin America results based management for public entities, searching to increase efficiency. The research has as purpose to identify for Peru and Mexico, the results of the direct impact in the efficiency of the application of public resources, seen from a direct increase in the goods and services offered to the citizens. Services as a direct procedures in government agencies, among others; goods, rights or subsidies, granted directly to the citizens: lighting, support programs for groups with extreme poverty, roads, among others. It will focus on myths and realities, political interests, and the presentation of a series of measures that could lead to the optimization of public companies; every time that, in other continents, it exist a direct benefit to the society by had efficient public companies. Even in Latin America, have been exist...