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1
artículo
Publicado 2022
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Objective: To demonstrate the positive impact of the cost system for processes in the productive chain of asparagus in agro-export companies, this given the need to know, in a reliable way, their costs and that this, in turn, allows them to improve the taking of decisions. Method: The research was descriptive and the research design was nonexperimental. For our analysis, the case study was applied to the company Vivadis Perú S.A.C., a company dedicated to the agro-export of asparagus. Results: The process costs system, applied to the asparagus production chain, allowed to determine more precisely the costs that are managed by materials and labor in each of the stages of the asparagus production process compared to a system of costing managed in an empirical way whose data are very general. This accounting activity will make it possible to project investment in agro-exports. Conclusion: ...
2
artículo
Publicado 2025
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The research analyzes the application of the strategic process in exporting companies in the northern region of Peru, with the objective of determining the levels of implementation of the strategic process in these companies. The study, with a qualitative approach and descriptive scope, was carried out in 58 companies in the departments of Tumbes, Piura, Lambayeque, La Libertad, Ancash, San Martín, Cajamarca and Amazonas. A survey validated with the Cronbach Alpha test was used to collect data. The results show that the use of Strategic Planning in these companies is higher than average and is closely linked to business management, confirming its importance as a management tool.
3
artículo
Publicado 2021
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The objective of this study was to define a technology package, in order to provide an inventory of the technologies used during the processing of the Peruvian green coffee with specialty coffee qualities to export, supported by a technological management perspective. The methodology relied on a technology package construction, by identifying, describing and quantifying four of its components, based on a systematic literature review, and five professional’s endorsements; each of them knowledgeable of the technologies used in agricultural products processing. Here, semi-structured interviews (Massachusetts Institute of Technology protocol) were used. As a result, a technology package was obtained with 79 generic technologies, 76 of these are involved during the processing activities, which develop physical, sensorial and cultural specialty coffee qualities, valuable for foreign markets....
4
tesis de maestría
Publicado 2019
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This research aims to contribute to find a new alternative for the cargo consolidation process at Nexa Resources Cajamarquilla. This process implies the transportation of final products to the external warehouse by wagons, containers filling activities and the transportation of filled containers to port terminals. Qualitative data were collected during semi-structured interviews with managers and professionals from different fields with a high level of experience and background, since a process improvement involves knowing the impact in terms of manufacturing, sales, finance, corporate management and supply chain activities within the company. In terms of content analysis, time and cost, management of shipments and benefits of a new alternative were defined as the three main categories since APM Terminals can provide Nexa Resources with not only the possibility to reduce logistics costs ...
5
artículo
Publicado 2016
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The constantly experienced changes by the international business processes are caused policy changes of the countries, the new technologies or the implementation of corporative business strategies facing logistics operators and fluctuations of economy. For this reason, in the present time it important to study and analyze the costs associated with imports and exports. In 2010, Peru imported 21 billion dollars and exported 13 billion dollars. Then, in 2015 we imported 14 billion dollars and exported 27 billion dollars. This change leads us to propose structures which reflect the costs associated with the processes import and export. Today we must monitor the behavior of costs differentiating them from acquisition costs in accordance with IAS 2 Inventories, evaluating direct and indirect costs of the process as these should be integrated or excluded from the cost of acquisition. The differ...
6
artículo
Publicado 2021
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Faced with a context of global integration and growth of agricultural exports in Peru. The objective of the research was to examine the effected of the Agrarian Promotion Law (law 27360) and world demand during the period 2001- 2018 on the export of the food group of processed food and agro-based products in Peru. The methodology evaluated using the Johansen co-integration test and the Granger causality test: world demand (world Imports) and exports of processed food and agro-based products from the countries of the Andean Community (CAN), where only two members (Peru and Ecuador) had laws to promote the agricultural. Our results showed that there is no causality between the exports of each member of the CAN and world demand in the food group, meanwhile, existed a long-term relationship between exports from Peru and Ecuador with world demand in the food group. The research concluded that...
7
artículo
Publicado 2016
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Los cambios experimentados constantemente por los procesos de negocios internacionales se originan en la variación de las políticas de los países, el uso de nuevas tecnologías o la implementación de estrategias corporativas de negocios frente a los operadores logísticos y las fluctuaciones de la economía. Debido a ello, en la actualidad es importante estudiar y analizar los costos asociados a las importaciones y exportaciones. En el año 2010 el Perú importaba 21 mil millones de dólares y exportaba 13 mil millones de dólares. Luego, en el año 2015 hemos pasado a importar 14 mil millones de dólares y exportar 27 mil millones de dólares. Este cambio nos lleva a proponer estructuras que incluyan los costos asociados a los procesos de importaciones y exportación. Hoy es necesario monitorear el comportamiento de los costos diferenciando los costos de adquisición, aplicando la N...
8
artículo
Publicado 2022
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The purpose of the research is to determine the measure of relationship between the process of administration and innovation with the internationalization of textile exporting companies in the Puno Región, specifically to demonstrate the measure of correlation between the process of administration and innovation. with internationalization, and quantify the level of compliance with the internationalization indicators. The methodology was a non-experimental design, quantitative approach, deductive method, descriptive-correlational and explanatory in scope, with a sample of 27 companies, the technique was the survey and the instrument was the questionnaire. There is an average positive correlation between the administration process with internationalization, reflected in the Spearman correlation coefficient whose value was 0.564 [p<0.01]. There is a weak positive correlation between inn...
9
artículo
Publicado 2022
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The purpose of the research is to determine the measure of relationship between the process of administration and innovation with the internationalization of textile exporting companies in the Puno Región, specifically to demonstrate the measure of correlation between the process of administration and innovation. with internationalization, and quantify the level of compliance with the internationalization indicators. The methodology was a non-experimental design, quantitative approach, deductive method, descriptive-correlational and explanatory in scope, with a sample of 27 companies, the technique was the survey and the instrument was the questionnaire. There is an average positive correlation between the administration process with internationalization, reflected in the Spearman correlation coefficient whose value was 0.564 [p<0.01]. There is a weak positive correlation between inn...
10
tesis de grado
Publicado 2025
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La presente investigación examina la gestión del control de inventarios en Surexport Perú Berries S.A.C., empresa dedicada a la producción y comercialización de frutos rojos frescos en el sector agroexportador. Se empleó un enfoque descriptivo basado en el análisis de información interna y en la revisión de literatura académica sobre gestión logística e inventarios. El diagnóstico reveló deficiencias significativas, como errores frecuentes en los registros, ausencia de procedimientos estandarizados, alta dependencia de controles manuales y una limitada digitalización, factores que generan sobrecostos y afectan la eficiencia operativa de la organización. Ante este escenario, se evaluaron alternativas de mejora sustentadas en metodologías ampliamente aplicadas en la gestión logística: Lean Manufacturing, el Modelo SCOR y el análisis ABC. La evaluación consideró criter...
11
tesis de grado
Publicado 2024
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El presente Trabajo de Suficiencia Profesional tiene por objetivo identificar una alternativa de solución viable ante la problemática operacional y procesal que sufre la empresa DPA ADUANAS, la cual ofrece el servicio de agencia de carga internacional y agencia de aduana; asimismo, la compañía refiere no contar un sistema óptimo para agilizar el proceso de importación de sus clientes, además de poder reducir los indicadores de riesgo ante alguna omisión documentaria de parte de los diversos proveedores. Por esta razón, se identificaron tres posibles alternativas de solución: En primer lugar, se optó la implementación de oficinas físicas en China, puesto que es el país de donde se realizan la mayor parte de importaciones. En segundo lugar, la implementación de un CRM para la agilización de datos y de esta forma poder acceder de manera remota a la data de parte del proveedo...
12
tesis de grado
Publicado 2024
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El presente Trabajo de Suficiencia Profesional tiene por objetivo identificar una alternativa de solución viable ante la problemática operacional y procesal que sufre la empresa DPA ADUANAS, la cual ofrece el servicio de agencia de carga internacional y agencia de aduana; asimismo, la compañía refiere no contar un sistema óptimo para agilizar el proceso de importación de sus clientes, además de poder reducir los indicadores de riesgo ante alguna omisión documentaria de parte de los diversos proveedores. Por esta razón, se identificaron tres posibles alternativas de solución: En primer lugar, se optó la implementación de oficinas físicas en China, puesto que es el país de donde se realizan la mayor parte de importaciones. En segundo lugar, la implementación de un CRM para la agilización de datos y de esta forma poder acceder de manera remota a la data de parte del proveedo...
13
tesis de grado
Publicado 2024
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El presente Trabajo de Suficiencia Profesional tiene por objetivo identificar una alternativa de solución viable ante la problemática operacional y procesal que sufre la empresa DPA ADUANAS, la cual ofrece el servicio de agencia de carga internacional y agencia de aduana; asimismo, la compañía refiere no contar un sistema óptimo para agilizar el proceso de importación de sus clientes, además de poder reducir los indicadores de riesgo ante alguna omisión documentaria de parte de los diversos proveedores. Por esta razón, se identificaron tres posibles alternativas de solución: En primer lugar, se optó la implementación de oficinas físicas en China, puesto que es el país de donde se realizan la mayor parte de importaciones. En segundo lugar, la implementación de un CRM para la agilización de datos y de esta forma poder acceder de manera remota a la data de parte del proveedo...
14
artículo
Publicado 1997
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This article proposes some changes in the tax structure that have affected to Peruvian exports, in order to improve their competitiveness. This paper stresses on the analysis of two taxes: the fuel tax and the minimum income tax. One policy advice is to apply the drawback of the fuel tax paid by the firms in the production process of goods to be exported. The other policy advice is to eliminate the minimum income tax, not only to the exports firms, but also to the firms oriented to the domestic market. Because of the probability of having a great reduction in the tax co/lection in the short run as a consequence of these recommendations, the author have designed a schedule of gradual changes that cuts down the negative effects, and that should create the conditions to tax revenue to be higher in the long run.
15
artículo
Publicado 2018
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The objective of this research was to: Identify new markets for the export of organic panela from the CEPRESA association. For this, a market study was carried out according to the ITC methodology to be able to diversify the potential markets to export organic granulated panela. In order to obtain the information, three populations have been taken into account, which are the following: workers of the CEPRESA Association (Association objective of the study), experts in international commerce and business: Lic. Richard Montes Tocto and Lic. Carlos Ypanaque Estrada, and finally an exporting company of organic panela: Cooperativa Norandino, to whom interviews were applied. According to the results it was concluded that the association must improve in the production process looking for a new innovative process to be able to produce an even more profitable and attractive product for the final ...
16
artículo
Publicado 2018
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The objective of this research was to: Identify new markets for the export of organic panela from the CEPRESA association. For this, a market study was carried out according to the ITC methodology to be able to diversify the potential markets to export organic granulated panela. In order to obtain the information, three populations have been taken into account, which are the following: workers of the CEPRESA Association (Association objective of the study), experts in international commerce and business: Lic. Richard Montes Tocto and Lic. Carlos Ypanaque Estrada, and finally an exporting company of organic panela: Cooperativa Norandino, to whom interviews were applied. According to the results it was concluded that the association must improve in the production process looking for a new innovative process to be able to produce an even more profitable and attractive product for the final ...
17
tesis de grado
Publicado 2024
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Está investigación se enfocó en mejorar el proceso productivo para incrementar la productividad de la empresa “Importadora y Exportadora World Commerce SAC”. Se realizó un diagnóstico del proceso productivo actual de la empresa, con el propósito de visualizar las pérdidas económicas por demanda insatisfecha que equivale al 40%, estas se tradujeron en propuestas concretas que contribuirían al perfeccionamiento del proceso productivo implementando una maquinaria para el corte y pelado de la cebolla, porque los operarios presentaban desmotivación y fatiga, también un plan de mantenimiento preventivo eficiente para asegurar el correcto funcionamiento de las máquinas. Además, se evaluaron a los proveedores actuales, para evitar pérdidas de materia prima, garantizar la calidad y el aumento de la productividad. Se llevó a cabo un análisis económico y financiero que confirm...
18
artículo
Publicado 2010
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This article seeks to answer the question whether Peruvian migrants, whose number would exceed 10% of the population living in the homeland, has contributed in some way with the development of national exports, considering that comprise a consumer segment with its own characteristics, habits and preferences related to their homeland. The last fact, combined with factors such as improved purchasing power of those who have emigrated to developed countries, the variety of resources considered national origin or “ethnic” fame and the boom that is taking the peruvian cuisine and other national attractions would be generating a market opportunity for many entities in production, trade and tourism in the country. After a process of analysis of studies relating to the subject, confronted with the reality applied in our environment, are generated the conclusions and recommendations, which cou...
19
artículo
Publicado 2010
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This article seeks to answer the question whether Peruvian migrants, whose number would exceed 10% of the population living in the homeland, has contributed in some way with the development of national exports, considering that comprise a consumer segment with its own characteristics, habits and preferences related to their homeland. The last fact, combined with factors such as improved purchasing power of those who have emigrated to developed countries, the variety of resources considered national origin or “ethnic” fame and the boom that is taking the peruvian cuisine and other national attractions would be generating a market opportunity for many entities in production, trade and tourism in the country. After a process of analysis of studies relating to the subject, confronted with the reality applied in our environment, are generated the conclusions and recommendations, which cou...
20
artículo
The economic growth experienced in the agricultural export sector in the Ica Valley has gone along with the concentration of land and groundwater sources. This process has given more power to the exporting companies, which respond individually to demand from international markets. The external demand increase of Ica valley’s products generates significant private gains, but inhibitscollective action towards the conservation of the aquifer. Each company decides the number of wells to be drilled and the volume of groundwater to be drawn, given the technical requirements of the crops and the weak government regulation. The increased extraction compared to the reserve and availability of water, leads to a decrease in the volume of water in the aquifer and to the degradation of the common and consequent scarcity.The research has followed the institutional economy approach to analyze the int...
