The cleaning service companies generally get customers through public tenders, becoming the immediacy with which it presents the quote and the cost of service on key factors. Many times the cost is determined based on past services (estimates), which has repeatedly caused the cancellation of the service, or the service given, generating losses, which are evidenced recently at the end of the period, i.e. when the service contract has been signed and the economic and operating conditions cannot be changed, resulting in many opportunities to renegotiate the contract or cease certain activities according to frequency. To that extent the author tries to show a management tool that integrates decision factors, providing valuegenerating responses in real time, allowing to know the economic and financial situation of the company. As a result of this process was demonstrated deficits in a busines...

One of the main problems for all companies, especially when more than a product is made, is the assignment of indirect costs to the product, taking into account that using the traditional system of costs of finished products get distortions. On the other hand, in the Activity Based Costing (ABC) these costs are assigned to products, taking into account the performance of activities, used resources and cost object.

An enterprise aim is to search the increasing of an enterprise's value through maximizing utilities and heritage with the purpose of minimizing risk levels and thus to obtain a suitable solvency in order to face short-time engagements. The real challenge to find the enterprise's value and to interpret it, through Financial Indicators that, even though they are considered to be clear and easy reasons to be worked out, might decrease their effectiveness as instruments for wealth measuring and the Added Economic Value(AEV) which is a tool which tries to counteract these indicators limitations by valueing and assessing any management perfomance through value creation.

In the decade of the 80's thaks to the Prof. Robert Kaplan and to the Prof. Thomas Jhonson was created the concept of finance based on activities which allows us to provide to the company costs more precise products. No only methodology of costs can be present in a production companies but also in companies of services based in that all company for the abtaining of its products goes by diverse administration processes.

This article aims to give general guidelines on what certainly has a relevant importance in making management decisions when costs invested to maintain or detinan Human Resources company are analyzed

The cleaning service companies generally get customers through public tenders, becoming the immediacy with which it presents the quote and the cost of service on key factors. Many times the cost is determined based on past services (estimates), which has repeatedly caused the cancellation of the service, or the service given, generating losses, which are evidenced recently at the end of the period, i.e. when the service contract has been signed and the economic and operating conditions cannot be changed, resulting in many opportunities to renegotiate the contract or cease certain activities according to frequency. To that extent the author tries to show a management tool that integrates decision factors, providing valuegenerating responses in real time, allowing to know the economic and financial situation of the company. As a result of this process was demonstrated deficits in a busines...

One of the main problems for all companies, especially when more than a product is made, is the assignment of indirect costs to the product, taking into account that using the traditional system of costs of finished products get distortions. On the other hand, in the Activity Based Costing (ABC) these costs are assigned to products, taking into account the performance of activities, used resources and cost object.

An enterprise aim is to search the increasing of an enterprise's value through maximizing utilities and heritage with the purpose of minimizing risk levels and thus to obtain a suitable solvency in order to face short-time engagements. The real challenge to find the enterprise's value and to interpret it, through Financial Indicators that, even though they are considered to be clear and easy reasons to be worked out, might decrease their effectiveness as instruments for wealth measuring and the Added Economic Value(AEV) which is a tool which tries to counteract these indicators limitations by valueing and assessing any management perfomance through value creation.

In the decade of the 80's thaks to the Prof. Robert Kaplan and to the Prof. Thomas Jhonson was created the concept of finance based on activities which allows us to provide to the company costs more precise products. No only methodology of costs can be present in a production companies but also in companies of services based in that all company for the abtaining of its products goes by diverse administration processes.

El presente artículo pretende dar pautas generales sobre lo que sin duda tiene una relevante importancia en la toma de  decisiones gerenciales, cuando se analizan los costos que se invierten o detinan para mantener los Recursos Humanos en la empresa

This paper focuses on the need to treat urban waste inside the San Marcos university campus In the first stage, a diagnostic procedure for the collection of waste and their respective classification and quantification was performed. Of the alternatives evaluated for improving the collection system, it was determined that the installation of a waste treatment plant is the most appropriate because it will generate benefits in the field of health, academic and economic campus.

El presente trabajo se enfoca en la necesidad de tratar los residuos urbanos dentro del campus universitario de la UNMSM. En la primera etapa se realizó un diagnóstico del procedimiento de acopio de residuos y su respectiva clasificación y cuantificación. De las alternativas evaluadas para la mejora del sistema de acopio; se determinó que la instalación de una planta de tratamiento de residuos es la más apropiada debido que generara beneficios en el ámbito de salubridad, académico y económico del campus universitario.

Determina la influencia de la simulación de un modelo de gestión de adquisiciones de recursos en la calidad de servicios para estudiantes de ingeniería en la Universidad Nacional Mayor de San Marcos. El estudio de diseño cuasi experimental con dos grupos evaluó cómo la simulación de un modelo de gestión que evalúa las adquisiciones de recursos afecta la calidad de servicios para alumnos de ingeniería en la Universidad Nacional Mayor de San Marcos. La Prueba U de Mann-Whitney mostró diferencias significativas entre los grupos, respaldando la conexión entre la simulación y la calidad de servicios. Los valores estadísticos de la Prueba U de Mann-Whitney (48696.000) y Z (-7.085) indicaron una diferencia significativa y que la muestra simulada tenía valores más altos. El p-valor (P= 0.001 < 0.05) respaldó la influencia significativa del modelo en la calidad de servicios. Esta...

Fortaleciendo las capacidades para incrementar el capital intelectual

El 28 de julio del año actual se ha promulgado la Ley No. 28303, LEY MARCO DE LA CIENCIA, TECNOLOGÍA E INNOVACIÓN TECNOLÓGICA, esta ley declara de interés nacional el desarrollo, promoción, transferencia y difusión de la Ciencia, Tecnología e Innovación Tecnológica.

Fortaleciendo las capacidades para incrementar el capital intelectual

El 28 de julio del año actual se ha promulgado la Ley No. 28303, LEY MARCO DE LA CIENCIA, TECNOLOGÍA E INNOVACIÓN TECNOLÓGICA, esta ley declara de interés nacional el desarrollo, promoción, transferencia y difusión de la Ciencia, Tecnología e Innovación Tecnológica.

The present investigation treats on the development of a model multifactorial and dynamicall(MFD) for the measurement of the intangible ones apllied to companies of manufacture located in Peru. The developed model will allow to prove(try) that the knowledge is the differential one of competitiveness of the companies, in spite of the fact that the traditional accounting is not enabled to measure these aspects today in day. In this work there are analyzed the companies of Peruvian manufacture to know until point his information about his indicators that they handle they serve to identify the intangible one(the intellectual capital) With the purpose of which in some moment an own(proper) model could be standardized for the measurement of the intangible ones of the companies of manufacture of Peru.

The present investigation treats on the development of a model multifactorial and dynamicall(MFD) for the measurement of the intangible ones apllied to companies of manufacture located in Peru. The developed model will allow to prove(try) that the knowledge is the differential one of competitiveness of the companies, in spite of the fact that the traditional accounting is not enabled to measure these aspects today in day. In this work there are analyzed the companies of Peruvian manufacture to know until point his information about his indicators that they handle they serve to identify the intangible one(the intellectual capital) With the purpose of which in some moment an own(proper) model could be standardized for the measurement of the intangible ones of the companies of manufacture of Peru.

This study deals about the design and evaluation of Tetra Pak containers' recycling plant on a small scale. The basic Plant Engineering was found from the information gathered. Some aspects included were: product design, process design, equipment design and costs evaluation, with the aim of determining its technical, economical and environmental capability for its implementation.