Contabilidad de Costos 1

CONTABILIDAD CONTA BILIDAD DE COSTOS CO STOS 1

CARRERA: LAE. CURSO: 4TO CUATRIMESTRE TEMA: CONTABILIDAD CONTABILIDAD DE COSTOS ALUMNO: ESCALERA LOPEZ UBALDO GABRIEL PROFESOR: LCP. ALBERTO ROMO RO MO A. LUGAR Y FECHA DE ENTREGA: GUADALAJARA, JALISCO. 07_03_16

CONTABILIDAD DE COSTOS INSTRUCCIONES PARA OPERACIÓN ACADÉMICA: El su!"#$ "%&"%s%'(! u' "%($, l$s )$'(%'#*$s s$' l$s %+%s (%(#)$s, l$s !)(#-$s u'! $"#%'(!)#' #'#)#!l &!"! "%s$l-%"l$s / l! s'(%s#s )$')lu/%'(%, )$$ &$s##l#*!* *% #'(%2"!)#' )$')%&(u!l )$""%s&$'*%" ! l$ !)(#l% *% u' &u'($ *% -#s(! (%(#)$ !&l#$. L! -#s#' 2l$!l *% l$s !su'($s "%su%l($s )$$ (#(ul!"  !)!*#)$ l% $"%)%" $&$"(u'#*!*%s *% *#s)us#' 5u% s% %'"#5u%)%"' %' l! %*#*! 5u% #'(%'s##)!s l!s l%)(u"!s, !s#s(%s ! (u )$u'#*!* *% %s(u*#$, (% s#"-%s *%

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&$s%s#$''*$(% *% l$s %s)%'!"#$s #'$"!(#-$s !*%)u!*$s. L$s &%"#$*$s *% %-!lu!)#' s$' 8%""!#%'(!s *% !&"%'*#!+%. M!'(' #'$"!*$ !l Tu($" *% (us !-!')%s !)!*#)$s / %s(!*$ *% '#$. S%l%))#$'! (us 8$"!"#$s *% !s%s$"!. S% "%)$#%'*! !l (#(ul!" !)!*#)$ 9%s(u*#!'(%: 5u% !l #'#)#!" su !)(#-#*!* *% *#lu)#*!)#', l%! )u#*!*$s!%'(% ($*$ %l (%;($ 2u#' *% l! !s#2'!(u"!.  P!"! u'! %+$" !)#l#(!)#', %l *$)u%'($ l$ &"%s%'(!$s %' ("%s #($s< 1. R%l!)#' *% l!s u'#*!*%s, =. R%l!)#' *% !)(#-$s, 3. P"#')#&#! (%(#)! )$'s#s(%'(% %' #'$"!)#' #'#)#!l &!"! 5u% *%s!""$ll%s l$s (%!s.

COMPETENCIAS:  > T#%'% %l )$'$)##%'($ 2%'%"!l *% )$'(!#l#*!* *% )$s($s.  > C$&"%'*% l$s )$s($s #'*us("#!l%s / sus %l%%'($s.  > M!'%+! l!s 8%""!#%'(!s s#)!s &!"! !'!l#!" l$s s#s(%!s *% )$s($s %' l!s %&"%s!s #'*us("#!l%s.

SUMARIO: Es(% )u"s$ %s #'("$*u)($"#$ !l %s(u*#$ *% l! )$'(!#l#*!* *% )$s($s %' *$'*% s% "%!l#! %l !'l#s#s *% l$s *#%"%'(%s )$')%&($s *% )$s($s. I*%'(##)!"  %l%%'($s *% l$s )$s($s 5u% #'(%"-#%'%' %' l! %l!$"!)#' *%l &"$*u)($. C$'$)##%'($ *% l$s *#%"%'(%s s#s(%!s *% )$s($s 5u% s$' !&l#)!*$s %' *#%"%'(%s #'*us("#!s.

CONTABILIDAD DE COSTOS CONTENIDO:

UNIDAD I I'("$*u))#' ! l! )$'(!#l#*!* *% )$s($s UNIDAD II G%'%"!l#*!*%s *% l$s s#s(%!s *% )$s($s UNIDAD III C$'(!#l#*!* *% )$s($s #'*us("#!l%s UNIDAD IV C$'("$l / )$'(!#l#!)#' *% l$s %l%%'($s *%l )$s($ UNIDAD V S#s(%! *% )$s($s

 ACTIVOS UNIDAD I  Introdu!"n # $# ont#%!$!d#d d& o'to' I(1() C$')%&($ *% )$'(!#l#*!* *% )$s($s I(*() O+%(#-$s *% l! )$'(!#l#*!* *% )$s($s I(+() C!"!)(%"s(#)!s *% l! )$'(!#l#*!* *% )$s($s I(,() C$')%&($ *% )$s($s I(-() C$')%&($ *% )$s($ *% #'-%"s#' I(.() C$')%&($ *% )$s($ *% *%s&l!!#%'($ $ *% sus(#(u)#' I(/() C$')%&($ *% )$s($ #')u""#*$ I(0() C$s($ ?!"#l I(() C$s($ '$ ?!"#l I(12() C$s($ T$(!l I(11() C$&$'%'(%s *%l )$s($ u'#(!"#$ *% &"$*u))#' I(1*() D#%"%')#! %'("% )$s($ / 2!s($

UNIDAD II G&n&r#$!d#d&' d& $o' '!'t&3#' d& o'to'

II(1+() C$')%&($ *% s#s(%!, &"$)%*##%'($, ($*$s, "%2l!s / ()'#)! II(1,() Cl!s##)!)#' *% #'*us("#!, )$%")#$, / s%"-#)#$. II(1-() P"$)%*##%'($ &!"! %l )$'("$l *% l!s $&%"!)#$'%s &"$*u)(#-!s II(1.() T)'#)!s &!"! -!lu!" l!s $&%"!)#$'%s &"$*u)(#-!s II(1/() M($*$s &!"! %l )$'("$l *% l$s !(%"#!l%s II(10() M($*$s &!"! $(%'%" l$s )$s($s

UNIDAD III Cont#%!$!d#d d& o'to' !ndu'tr!#$&' III(1() El%%'($s *%l )$s($ III(*2() P"#')#&!l%s %s(!*$s #'!')#%"$s *% u'! #'*us("#! *% ("!'s$"!)#'

At!4!d#d 1: El!$"% %l %s(!*$ *% )$s($ *% &"$*u))#' / )$s($ *% &"$*u))#' *% l$ -%'*#*$.

UNIDAD IV Contro$ 5 ont#%!$!6#!"n d& $o' &$&3&nto' d&$ o'to IV(*1()P"%s%'(!)#' *% l$s !(%"#!l%s IV(**()D%&!"(!%'($s &!"! %l )$'("$l *% l$s !(%"#!l%s !'(%s *% ("!'s$"!"s% IV(*+()Cu%'(!s &!"! %l )$'("$l )$'(!l% *% l$s !(%"#!l%s IV(*,()C$'("$l / )$'(!#l#!)#' IV(*-()Su%l*$s / s!l!"#$s IV(*.()Cl!s##)!)#' *% su%l*$s / s!l!"#$s IV(*/()S#s(%!s *% s!l!"#$s % #')%'(#-$s IV(*0()P!"(#)#&!)#' *% u(#l#*!*%s ! l$s ("!!+!*$"%s. IV(*()C$'("$l / )$'(!#l#!)#'  IV(+2()M%*#*!s *% )$'("$l *% su%l*$s / s!l!"#$s

IV(+1()M%)'#)! )$'(!l% *% l! )u%'(! *% su%l*$s / s!l!"#$s &$" !&l#)!" IV(+*())$s($s #'*#"%)($s IV(++()Cl!s##)!)#' *% l$s 2!s($s #'*#"%)($s IV(+,()P"$""!(%$ *% l$s 2!s($s #'*#"%)($s *% &"$*u))#' At!4!d#d *: R%2#s("% l! )$'(!#l#!)#' *% l$s %l%%'($s *%l )$s($.

UNIDAD V S!'t&3# d& o'to' V(+-() C$')%&($ *% &"$)%*##%'($ *% )$'("$l &$" "*%'%s *% &"$*u))#' V(+.() T#&$s *% #'*us("#! %' 5u% s% u(#l#! V(+/() C!"!)(%"s(#)!s V(+0() @%'(!+!s / *%s-%'(!+!s V(+() P"$)%*##%'($ )$'(!l% V(,2() P"%s%'(!)#' *% %s(!*$s #'!')#%"$s V(,1() P"$)%*##%'($ *% )$'("$l &$" )l!s%s sus *#%"%')#!s / !&l#)!)#' )$'(!l% V(,*() @%'(!+!s / *%s-%'(!+!s *%l &"$)%*##%'($ *% )$'("$l &$" )l!s%s At!4!d#d +: R%!l#)% %l "%2#s("$ *% )$s($s &$" %l s#s(%! *% )$s($s &$" "*%'%s *% &"$*u))#'.

ESCENARIOS INFORMATIVOS BIBLIOGRAF7A C!ll%+! B%"'!l, ?"!')#s)$ J!-#%" =001 Cont#%!$!d#d d& o'to' E*#($"#!l P"%'(#)% !ll, M;#)$, 16 &&. D%l "$ G$'l%, C"#s(!l 1 Co'to' I E*#($"#!l E)!s!. M;#)$. D%l "$ G$'l%, C"#s(!l =000 Co'to' Int&8r#$ Con9unto  E*#($"#!l E)!s!. M;#)$. CONTABILIDAD DE COSTOS PRINCIPIA TEMTICA

I(1()  S#'(%(#!" / "%2#s("!" l$s )$s($s *% l$s )%'("$s !"#l%s, *% s%"-#)#$s / )$%")#!l%s *% u'! %&"%s! )$' %l #' *% 5u% &u%*!' %*#"s%, )$'("$l!"s% % #'(%"&"%(!"s% l$s "%sul(!*$s *% )!*! u'$ *% %ll$s ! ("!-s *% l! $(%')#' *% )$s($s u'#(!"#$s / ($(!l%s.

I(*()  A'!l#!" l$s s#s(%!s *% )$s(%$, )!l)ul!" %l )$s($ *% u' &"$*u)($ $ u' s%"-#)#$, -!lu!" #'-%'(!"#$s, *%(%)(!" "%!s *% $&$"(u'#*!* &!"! "%*u)#" )$s($s / s%" )$&%(#(#-$.

I(+() A'!l#!" &l!'(%!#%'($s s$"% s%2%'($s *% u'! %&"%s! / '$ s$"% su ($(!l, &"%*#)#%'*$ %l u(u"$, ! l! -% "%l%+! 8%)8$s $)u""#*$s, %' l$s $-##%'($s *% sus )u%'(!s #'(%"-#%'%' &"#')#&!l%'(% l!s u'#*!*%s, s$l$ "%2#s("! $&%"!)#$'%s #'(%"'!s, !)#l#(! l! &"%&!"!)#' *% #'$"%s &!"! u'! %#)#%'(% *#"%))#' *% l$s '%2$)#$s, sus &%"#$*$s )$'(!l%s s$' s )$"($s 5u% l$s *% l! )$'(!#l#*!* 2%'%"!l, s% "%s&%(!' (!'($ '$"!s )$'(!l%s 2%'%"!l%s 9&$" %+%&l$ &"#')#&#$ *% *%-%'2!*$: )$$ '$"!s 5u% #+! l! %&"%s! 9-$lu%' *% P"$*u))#' '$"!l:, su #*%! #&l)#(! %s l! #'##!)#' *% )$s($s.

I(,() S!%" 5u% l! &!l!"! )$s($ (#%'% *$s !)%&)#$'%s s#)!s &u%*% s#2'##)!"  l! su! *% %su%"$s / "%)u"s$s 5u% s% 8!' #'-%"(#*$ &!"! &"$*u)#" !l2$. L! s%2u'*! !)%&)#' s% "%#%"% ! l$ 5u% s% s!)"##)! $ s% *%s&l!! %' lu2!" *% l! )$s! %l%2#*!.

I(-() S!%" 5u% %s %l )$s($ *% u' #%', 5u% )$'s(#(u/% %l )$'+u'($ *% %su%"$s / "%)u"s$s "%!l#!*$s )$' %l #' *% &"$*u)#" !l2$, l! #'-%"s#' %s( "%&"%s%'(!*! %' (#%&$, %su%"$ $ s!)"##)#$ / "%)u"s$s $ )!&#(!l%s.

I(.() E'(%'*%" 5u% %l )$s($ s#2'##)! *%s&l!!#%'($ *% !l(%"'!(#-!s, $ s%!, 5u% %l )$s($ %s %l *% !5u%ll! $("! 5u% u% %s)$2#*! %' su lu2!". S# s% %l#2# !l2$, su )$s($ %s(!" "%&"%s%'(!*$ &$" l$ 5u% 8! s#*$ s!)"##)!*$ $ *%s&l!!*$ &!"! $(%'%"l$.

I(/()  S!%" 5u% s% )$'$)% )$' %s(% '$"% ! l! #'-%"s#' *%l )$s($ *% &"$*u))#' &u"!%'(% 8!#*! %' u' &%"#$*$ *%(%"#'!*$. Es *%)#", 5u% s$l$ "%l%+! -!l$"%s *% #'-%"s#' %%)(u!*$s %;)lus#-!%'(% %' u' l!&s$.

I(0() E'(%'*%" 5u% %s( $"!*$ &$" ("%s %l%%'($s s#)$s< !(%"#!l%s, su%l*$s / s!l!"#$s, / $("$s 2!s($s *% !"#)!)#' $ &"$*u))#'. El )$s($ *% !"#)!)#' s#"-% &!"! *%(%"#'!" %l -!l$" *% %l!$"!)#' *% l$s &"$*u)($s (%"#'!*$s, *% l$s 5u% %s(' %' &"$)%s$ *% ("!'s$"!)#' / *% l$s -%'*#*$s, l$s *$s &"#%"$s *% &"%s%'(!' %' %l *$)u%'($ *% &$s#)#' #'!')#%"!, !l *%'$#'!*$ !l!')%, %' %l )!&(ul$ *% #'-%'(!"#$s / l$s Fl(#$s %' %l %s(!*$ *% "%sul(!*$s

I(() Es(u*#!" )$ s% !&l#)! ! ($*!s l!s #'-%"s#$'%s 5u% '$ )$""%s&$'*%' ! l! &"$*u))#' *% !l2F' !"()ul$, l$ )u!l #'*#)! 5u% '$ s% "%!l#!' !)(#-#*!*%s *% ("!'s$"!)#'.

I(12()  R%&"%s%'(!" %' ("#'$s 2%'%"!l%s, ($*! l! #'-%"s#' '%)%s!"#! &!"! &"$*u)#" / -%'*%" u' !"()ul$, !8$"! #%', %s(% )$s($ s% &u%*% *#-#*#" %' )$s($ *% &"$*u))#', )$s($ *% *#s("#u)#', )$s($ !*#'#s("!(#-$, / )$s($ #'!')#%"$, &%"$ !*%s, ($*! %&"%s! &u%*% (%'%" $("$s 2!s($s.

I(11() S!%" 5u% l$s %l%%'($s *%l )$s($ *% &"$*u))#' s$'< !(%"#!l *#"%)($, l!$" *#"%)(! / 2!s($s #'*#"%)($s *% &"$*u))#'.

I(1*() S!%" 5u% )$s($, %s %l -!l$" !*5u#"#*$ &$" u' #%' (!'2#l% 9&"$*u)($: !l #')u""#" %' %l u'! s%"#% *% 2!s($s. El )$s($ *% u' s!(#s!)($" s%" l! su! *% l$ 2!s(!*$ &!"! &"$*u)#"l$. G!s($, %s l! #'-%"s#$' 5u% s% %%)(F!, /! s%! %' u'! $"! *#"%)(! $ #'*#"%)(!, '%)%s!"#!%'(%, &!"! l! )$'s%)u)#' *% u' #%' (!'2#l% 9&"$*u)($:.

II(1+()  E'(%'*%" 5u% s#s(%!, %s %l )$'+u'($ *% &"$)%*##%'($s, ()'#)!s / ($*$s. P"$)%*##%'($, %s l! s%)u%')#! %($*$l2#)! / $"*%'!*! ! ll%-!" !l2$ ! )!$. M($*$s, %s %l )$'+u'($ *% "%2l!s, $*$ "!$'!l% *% !)(u!". R%2l!s, %s %l )$'+u'($ *% '*#)%s 5u% 8!/ 5u% s%2u#". T)'#)!, %s l! %;&"%s#' *% l$ 8u!'$ $ *% l! !)(#-#*!* 8u!'!. S$' l$s %*#$s &!"! su&%"!" l!s *##)ul(!*%s, %s *%)#", l! !&l#)!)#' *% l$ &")(#)$.

II(1,()  S!%" 5u% l! #'*us("#! s% )l!s##)! %' *$s 2"!'*%s 2"u&$s #'*us("#! %;("!)(#-! % #'*us("#! *% ("!'s$"!)#'. E&"%s!s )$%")#!l%s / %&"%s!s *% s%"-#)#$.

II(1-()  S!%" 5u% s$' s#)!%'(% *$s< &$" "*%'%s *% &"$*u))#' / &$"  &"$)%s$s &"$*u)(#-$s. L$s &"$)%*##%'($s &u%*%' u')#$'!" &u"$s $ )$#''*$s%, *% !)u%"*$ ! l!s '%)%s#*!*%s / $"!s *% !"#)!)#' *% l! #'*us("#! %' &!"(#)ul!" *% 5u% s% ("!(%. D#)8$s &"$)%*##%'($s (#%'%', "%s&%)(#-!%'(% l!s s#2u#%'(%s *%"#-!)#$'%s< &$" )l!s%s / &$" $&%"!)#$'%s.

II(1.() S!%" 5u% %s(!s ()'#)!s s% *#-#*%' %' )$s($s 8#s("#)$s 9(!#' *%'$#'!*$s )$s($s "%!l%s: / )$s($s &"%*%(%"#'!*$s 9)l!s##)!*$s %' )$s($s %s(#!*$s / )$s($s %s('*!":.

II(1/() S!%" 5u% %;#s(%' *$s< #')$&l%($ / )$&l%($ II(10() Es(u*#!" )$s($ ("!*#)#$'!l, )$s($ -!"#!l% / )$s($ #'(%2"!l. III(1() Es(u*#!" u'! %&"%s! #'*us("#!l, &!"! !"#)!" u' !"()ul$, "%5u#%"% u' %l%%'($ 5u% u(#l#!" &!"! ("!'s$"!"l$ %' u' &"$*u)($ F(#l. A %s(% &"#%"  %l%%'($ s% l% )$'$)% )$' %l '$"% *% !(%"#!l. Es '%)%s!"#$ %l %su%"$ 8u!'$, 5u% "%!l#!' ($*!s !5u%ll!s !)(#-#*!*%s (%'*#%'(%s ! l! ("!'s$"!)#' *%l !(%"#!l %' u' &"$*u)($ (%"#'!*$. A %s(% %l%%'($ s% l% ll!! )$s($ *%l ("!!+$ *#"%)($ / $("$s '$"%s su%l*$s / s!l!"#$ ! $"%"$s u $&%"!"#$s, 5u% #'(%"-#%'%' %' $"! &"%)#s! 9*#"%)(!:, %' l! !"#)!)#' *%l &"$*u)($. P!"! &"$*u)%" u' !"()ul$ s% "%5u#%"% !*%s *% u' (%")%" %l%%'($ #'*#s&%'s!l% / !))%s$"#$, )$'$)#*$ )$' %l '$"% *% 2!s($s #'*#"%)($s *% &"$*u))#'.

III(*2() Es(u*#!" %' u'! #'*us("#! *% ("!'s$"!)#', l$s %s(!*$s #'!')#%"$s 5u% s% %l!$"!', $ 5u% %s%')#!l%'(% s% *%%' 8!)%" s$'< 1. D% &$s#)#' #'!')#%"! 9!l!')% 2%'%"!l: =. D% "%sul(!*$s 3. D% )$s($ *% &"$*u))#' / )$s($ *% &"$*u))#' *% l$ -%'*#*$ 4. D% $"#2%' / !&l#)!)#' *% "%)u"s$s. Es($s #'$"%s *% )l!s##)!' )$$< %s((#)$s / *#'#)$s.

IV(*1()L$s !(%"#!l%s s% &"%s%'(!' %' %l !l!)', %' &"$)%s$ *% T"!'s$"!)#' / )$'-%"(#*$ %' &"$*u)($ (%"#'!*$.

IV(**()D%&!"(!%'($ *% )$&"!s, !l!)' *% !(%"#!l%s, &"$*u))#' / *% )$'(!#l#*!*.

IV(*+() Al!)' *% !(%"#!l%s, &"$*u))#' %' &"$)%s$, !l!)' *% &"$*u)($s (%"#'!*$s / !l!)' *% &"$*u)($s s%#(%"#'!*$s

IV(*,()S% su+%(! l! )$'(!#l#!)#' *% l$s !(%"#!l%s ! *#-%"s$s ("#(%s, 5u% 8!)%' '%)%s!"#! l! u(#l#!)#' *% -!"#!s $"!s, l!s )u!l%s s$'< s$l#)#(u* *% )$&"!, &%*#*$, "%)%&)#', 2u!"*!, *%-$lu)#$'%s ! l$s &"$-%%*$"%s %'("!*! *% l$s !(%"#!l%s !l !l!)', su#'#s("$ *% l$s !(%"#!l%s, -!lu!)#' *% l!s s!l#*!s *% !l!)', #'-%'(!"#$s

IV(*-()L$s su%l*$s / s!l!"#$s *#"%)($s s% )$'s#*%"!' )$$ %l s%2u'*$ %l%%'($s *%l )$s($ *% &"$*u))#' / s% "%#%"% %l %su%"$ 8u!'$ '%)%s!"#$ &!"! ("!'s$"!" %l !(%"#!l %' &"$*u)($s. Es(% %su%"$ *%% s%" "%u'%"!*$ %' *#'%"$ %' %%)(#-$, -!l$" 5u% #'(%"-#%'% )$$ u'! &!"(% #&$"(!'(% %' l! $"!)#' *%l )$s($ *% &"$*u))#'.

IV(*.()S% )l!s##)!' )$$ *#"%)($s $ #'*#"%)($s IV(*/()L$s s#s(%!s *% s!l!"#$s *% *#-#*%', %' )u!'($ ! su $"! *% &!2$ %' s#s(%!s *% s!l!"#$s &$" (#%&$ / s#s(%! *% s!l!"#$s &$" &"$*u))#' 9! *%s(!+$:.  s#s(%!s *% #')%'(#-$s.

IV(*0()N$ *%% *% )$'s#*%"!"s% )$$ u' s!l!"#$ !*#)#$'!l, &$"5u% '$ s% )!"2! ! l$s )$s($s *% &"$*u))#' s#'$ ! l$s "%sul(!*$s *%l %+%")#)#$.

IV(*()El )$'("$l / !'%+$ *% l$s su%l*$s / s!l!"#$s, #')u% %s&%)#)!%'(% ! l$s *%&!"(!%'($s *% &%"s$'!l / *% )$'(!#l#*!*, !u;#l#!*$s &$" l$s *%&!"(!%'($s &"$*u)(#-$s.

IV(+2()R%2#s("$ *%l &%"s$'!l, (!"+%(! *% )$'("$l *%l &%"s$'!l, (!"+%(! *% !s#s(%')#!, (#%&$ %;("!, (!"+%(! *% *#s("#u)#' *%l (#%&$, 8$+! *% )$s($ *%l ("!!+$, / '$#'!.

IV(+1()Es u'! )u%'(! ("!'s#($"#!, &"$-#s#$'!l, $ *% )$'("$l / s#"-% &!"! "%2#s("!"  %l $'($ *% l$s s!l!"#$s )u#%"($s %' u' &%"#$*$ *%(%"#'!*$, s#%'*$ *% $-##%'($ (%&$"!l. S% )!"2$ *%l $'($ *% l$s su%l*$s / s!l!"#$s &!2!*$s,

)u/! *#s("#u)#' '$ s% s!%, *% $%'($, / s% !$'! &"%)#s!%'(% &$s l! !&l#)!)#' *% l$s #s$s 5u%*!'*$ s!l*!*! s#%&"%.

IV(+*()R%&"%s%'(! %l (%")%" %l%%'($ *%l )$s($ *% &"$*u))#', '$ #*%'(##)'*$s% su $'$ %' $"! &"%)#s! %' u' !"()ul$ %l!$"!*$, '# %' $)!s#$'%s %' u'! $"*%' *% &"$*u))#', $ %' u' &"$)%s$ &"$*u)(#-$.

IV(++() P$" su )$'(%'#*$ s% %s("u)(u"!' %'< M!(%"#!l%s #'*#"%)($s, l!$"  #'*#"%)(!, $("$s 2!s($s #'*#"%)($s. P$" su "%)u""%')#! %'< #+$s / -!"#!l%s. P$" l! ()'#)! *% -!lu!)#'< "%!l%s $ 8#s("#)$s, %s(#!*$s $ !l ll!!*$s !&l#)!*$s, %s('*!".  &$" su !2"u&!)#', *% !)u%"*$ )$' l! *#-#s#' *% l! !"#)!< *%&!"(!%'(!l%s / l'%!s $ (#&$s *% !"()ul$s

IV(+,()Cu!'*$ l! "#)! &u%*% *#-#*#"s% *%&!"(!%'(!l%'(% / s% *%s%! (%'%"  u' !'l#s#s *% %s!s s%))#$'%s *% 2!s($s #'*#"%)($s *% &"$*u))#', %l &"$l%! )$'(!l% )$'s#s(% / "%-#s(% l!s s#2u#%'(%s !)%(!s< l! !&l#)!)#' *%&!"(!%'(!l *% l$s 2!s($s #'*#"%)($s, l! *%""!! #'(%"'! *% l$s 2!s($s *%&!"(!%'(!l%s, $ s%! %l &"$""!(%$ #'(%"*%&!"(!%'(!l. L! s$lu)#' )$'(!l% *% l$s *$s !s&%)($s s%H!l!*$s s% #*%'(##)! "%s&%)(#-!%'(% )$' l$ 5u% s% ll!! &"$""!(%$ &"#!"#$ / &"$""!(%$ s%)u'*!"#$. C$' l$s s#2u#%'(%s *!($s "%2#s("% l!s %'("!*!s / s!l#*!s *% %")!')!s *%l !l!)', u(#l#!'*$ %l ($*$ *% -!lu!)#' *% #'-%'(!"#$s *% &"%)#$ #+$ $ %s('*!". S% &#*% "%2#s("!" l!s $&%"!)#$'%s *% %")!')!s %' %l l#"$ *#!"#$, %s5u%!s *% !/$", !s )$$ %' l! (!"+%(! !u;#l#!" *% !l!)'

V(+-() Es %l )$'+u'($ *% ($*$s %&l%!*$s %' %l )$'("$l *% l!s $&%"!)#$'%s &"$*u)(#-!s, !&l#)!l% 2%'%"!l%'(% ! #'*us("#!s 5u% !"#)!' sus &"$*u)($s &$"  %*#$ *% %'s!l%, &$" l$(%s, / *%s )!"!)(%"s(#)!s. @.36. S% %&l%! &"#')#&!l%'(% %' l!s #'*us("#!s 5u% "%!l#!' ("!!+$s %s&%)#!l%s, $ 5u% !"#)!' &"$*u)($s s$"% &%*#*$ / (!#' %' !5u%ll!s %' l!s )u!l%s %s &$s#l% s%&!"!" l$s )$s($s *% !(%"#!l *#"%)($ / *% l! l!$" *#"%)(! %&l%!*$s %' )!*! $"*%' *% !"#)!)#'. @.37. Es(% &"$)%*##%'($ s% )!"!)(%"#! &$" l! &$s##l#*!* *% l$(##)!" / su*#-#*#" l! &"$*u))#', *% !)u%"*$ )$' l!s '%)%s#*!*%s 2"!*u!l%s %s(!l%)#*!s &$" l! *#"%))#' *% l! %&"%s!, $ s )$')"%(!%'(%,

&$" %l *%&!"(!%'($ *% &l!'%!)#' *% l! %l!$"!)#' / )$'("$l *% #'-%'(!"#$s.

V(+0() @%'(!+!s< D! ! )$'$)%" )$' ($*$ *%(!ll% %l )$s($ *% &"$*u))#' *% )!*! $"*%' *% &"$*u))#', s#)!%'(% %l )$s($ *#"%)($. S% s!% %l -!l$" *% l! &"$*u))#' %' &"$)%s$, s#' '%)%s#*!* *% %s(#!"l!, '# *% %%)(u!" #'-%'(!"#$s s#)$s. D%s-%'(!+!s< Su )$s($ !*#'#s("!(#-$ %s !l($, ! )!us! *% l! 2"!' #'u)#! 5u% s% "%5u#%"% &!"! $(%'%" l$s *!($s %' $"! *%(!ll!*!, #s$s 5u% *%%' !&l#)!"s% ! )!*! $"*%' *% &"$*u))#'. E' -#"(u* *% %s! l!$" %(#)ul$s!, s% "%5u#%"% !/$" (#%&$ &!"! &"%)#s!" )$s($s *% &"$*u))#', "!' &$" l! )u!l l$s 5u% s% &"$&$")#$'!' ! l! *#"%))#' &$s#l%%'(% "%sul(%' %;(%&$"'%$s, )u!'*$ s% us! l! ()'#)! *% -!lu!)#' 8#s("#)!, F'#)!%'(%.

V(+() S% u(#l#!' l!s s#2u#%'(%s )u%'(!s< &"$*u))#' %' &"$)%s$, !l!)' *% !(%"#!l%s, su%l*$s / s!l!"#$s &$" !&l#)!", !l!)' *% !"()ul$s (%"#'!*$s, % #'-%'(!"#$ *% &"$*u))#' %' &"$)%s$.

V(,2() S% %l!$"! %l %s(!*$ *% )$'+u'($ *% )$s($ *% &"$*u))#' / *% )$s($ *% &"$*u))#' *% l$ -%'*#*$.  !l2u'$s #'$"%s &"$&#$s *% %s(% &"$)%*##%'($ s$', %l *$)u%'($ #s$ 5u% !&!"! )!*! $"*%' *% &"$*u))#' / "%&$"(%s 5u% s% 8!2!' !)%")! *% l!s "*%'%s *% &"$*u))#' ("!!+!*!s, )u!l%s %s(' (%"#'!*!s, / )u!l%s 5u%*!"$' %' &"$)%s$.

V(,1() El &"$)%*##%'($ *% )$'("$l &$s )l!s%s, %s !5u%l %' %l 5u% s% %&l%!' l$s #s$s ($*$s 5u% %' %l &"$)%*##%'($ &$" $"*%'%s *% &"$*u))#', /! 5u% %s su *%"#-!)#', &%"$ %s($s -!' *#"#2#*$s '$ ! u' s$l$ (#&$ *% &"$*u)($s, s#'$ ! u' 2"u&$ *% !"()ul$s s##l!"%s %' )u!'($ ! su $"! *% %l!$"!)#', &"%s%'(!)#', / )$s($, s$"% ($*$ )$' "%%"%')#! ! %s($ ul(#$.

V(,*() E)$'$#! (#%&$, &u%s l$s !"()ul$s s% 8!' )$'*%'s!*$ %' 2"u&$s, &$"  )l!s%s $ l'%!s. A8$""! 2!s($s *% $&%"!)#', &"$&$")#$'!l%'(% ! l! "%*u))#' *% 2"u&$s 8!#*!, *! lu2!" !l %&l%$ *% %'$s &%"s$'!l, %'$s &!&%l%"!, %(). D%s-%'(!+!s, s# l! )l!s##)!)#' *% l$s !"()ul$s '$ %s !(#'!*!, &u%*% $"#2#'!" 5u% s% !ls%% %l )$s($ u'#(!"#$, %s(% &"$)%*##%'($ %s %'$s %;!)($ 5u% %l *% $"*%'%s *% &"$*u))#', "%s&%)($ *%l )$s($ u'#(!"#$.

VI(,+()S% !&l#)! ! !5u%ll!s #'*us("#!s )u/! ("!'s$"!)#' "%&"%s%'(! u'! )$""#%'(% )$'s(!'(% %' l! %l!$"!)#' *%l &"$*u)($, %' *$'*% s% &#%"*%' l$s

*%(!ll%s *% l! u'#*! &"$*u)#*!, )u!'(##)!'*$ l! &"$*u))#' &$" %("$s, l#("$s, #l$s, %(). / "%#"#%'*$ %s(! !"#)!)#' ! u' &%"#$*$ *%(%"#'!*$.

VI(,,()L!s #'*us("#!s 5u% s% )$'("$l!' &$" &"$)%s$s s% *#-#*%' %' #'*us("#!s )u/! %l!$"!)#' *%l &"$*u)($ l$ ll%-!' ! )!$ %' u' s$l$ &"$)%s$. I'*us("#!s 5u% ("!'s$"!' %l !(%"#!l *#"%)($ %' s *% u' &"$)%s$.

VI(,-()Es %l l!&s$ )$&"%'*#*$ %'("% l! #'(%2"!)#' *% *!($s / l! $"ul!)#' *%

l$s

%s(!*$s

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%l!$"!"s% s%!'!l%'(%,

$ !'u!l%'(%,

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)$'

l!s

'%)%s#*!*%s $ &%)ul#!"#*!*%s *% )!*! %'(#*!* / $%'($.

VI(,.()L! )$""#%'(% *% &"$*u))#' %s )$'(#'u!, %' !s!. L! ("!'s$"!)#' *%l !(%"#!l s% ll%-! ! )!$ ! ("!-s *% u'$ $ s &"$)%s$s. L$s )$s($s s% !)uul!' %' %l &"$)%s$ ! 5u% )$""%s&$'*!'.

VI(,/()El &"$)%*##%'($ *% )$'("$l &$" $&%"!)#$'%s, %s u'! *%"#-!)#' *%l &"$)%*##%'($ &$" &"$)%s$s. L$s )$s($s %' %s(!s )$'*#)#$'%s '$ s% !)uul!' &$" &"$)%s$s, s#'$ &$" $&%"!)#$'%s, / %l )$s($ u'#(!"#$ s% *%(%"#'! su!'*$ l$s )$s($s *% l!s *#%"%'(%s $&%"!)#$'%s, / *#-#*#%'*$ )!*! #&$"(% %'("% %l 'F%"$ *% u'#*!*%s %5u#-!l%'(%s ("!!+!*!s %' )!*! u'!. INTEGRACIN CONCEPTUAL. 9El (#(ul!" !)!*#)$, )$'$)%" l!s "%s&u%s(!s: C$'$)%" l$s *#%"%'(%s s#s(%!s *% "%2#s("$ *% )$s($s, !s )$$ *%(%"#'!" )!*! u'$ *% l$s %l%%'($s 5u% #'(%2"!' l$s )$s($s / su "%s&%)(#-! )$'(!#l#*!*.

CONCLUSION(

L$s on&to' Ks$' l!s u'#*!*%s s s#)!s *% ($*! $"! *% )$'$)##%'($ 8u!'$K )$'s("u))#$'%s $ #uto ro5&!on&' 3&nt#$&', &$" %*#$ *% l!s )u!l%s )$&"%'*%$s l!s %;&%"#%')#!s 5u% %%"2%' *% l! #'(%"!))#' )$' 'u%s("$ %'($"'$. Es(!s )$'s("u))#$'%s su"2%' &$" %*#$ *% l! #'(%2"!)#' %' )l!s%s $ )!(%2$"!s, 5u% !2"u&!' 'u%s("$s 'u%-$s )$'$)##%'($s / 'u%s("!s 'u%-!s %;&%"#%')#!s )$' l$s )$'$)##%'($s / %;&%"#%')#!s !l!)%'!*$s %' l! %$"#!.

S% )$'s#*%"! u'! u'#*!* )$2'#(#-! *% s#2'##)!*$ u' )$'(%'#*$ %'(!l 5u% ! -%)%s s% *%#'% )$$ u'! Ku'#*!* *% )$'$)##%'($K. FORMACIÓN DE CONCEPTOS

L! $"!)#' *%l )$')%&($ %s( %s("%)8!%'(% l#2!*! ! u' )$'(%;($ *% %;&%"#%')#! *% l! &"$&#! "%!l#*!* *% %;&%"#%')#! #'*#-#*u!l, )ul(u"!l, s$)#!l, %(). s#%'*$ *% %s&%)#!l #&$"(!')#! l! "%%"%')#! !l l%'2u!+% s$"% ($*$ "%%"#*$ ! l! &"$&#! l%'2u!, &u%s %*#!'(% %ll!, %l )$'$)##%'($ (#%'% l! &$s##l#*!* *% !*5u#"#" u'! %;&"%s#' $"!l )$$ 8!l! $ %s)"#(! /, &$" (!'($, )$u'#)!l% l$ 5u% l% $($"2! !l )$'$)##%'($ u'! *#%'s#' &Fl#)!, s$)#$l2#)! / )ul(u"!l. P$" s%" l! %;&%"#%')#! !l2$ )$')"%($ )$' "%s&%)($ ! u' #'*#-#*u$ /, &$" (!'($, su+%(#-!, F'#)! % #""%&%(#l%, ($*$s l$s %l%%'($s #')$"&$"!*$s ! l! %$"#!, (!'($ *% %;&%"#%')#!s &%"s$'!l%s )$$ *% )ul(u"!, s$)#%*!*, / s$"% ($*$ *% l! l%'2u! &"$&#!, s$' %l%%'($s #'(%"&"%(!*$"%s *% l! %;&%"#%')#! )$')"%(! % #'lu/%' *% !'%"! *%)#s#-! &n &$ ro&'o d& on&tu#$!6#!"n. L!s )$s!s F'#)!s % #""%&%(#l%s '$ s% &u%*%' )$')%&(u!l#!" *%s*% &"%#s!s, us!'*$ l! )!&!)#*!* *% l! %'(% *% #'%"#"l$s. E' %s(% )!s$, %l )%"%"$ 8! *% "%)u""#" ! l$s s%'(##%'($s, %$)#$'%s / s%'s!)#$'%s / !s#2'!" u'! etiqueta4 &!"! &$*%" !lu*#" *% $"! #'%5u-$)! ! l! )$#'!)#' %;!)(! *% s%'s!)#$'%s / %$)#$'%s 5u% '$s *%s&%"(!"$' l! )u"#$s#*!* *% )$')%&(u!l#!" !l2$ %' )$')"%($. L! #!2#'!)#' %s l! !)ul(!* &s5u#)!, *% l! %'(%, 5u% 8!)% &"%s%'(%s l!s #2%'%s *% l!s )$s!s "%!l%s $ #""%!l%s. T!#' s% *#)% 5u% %s l! !&"%8%'s#' $ +u#)#$ 5u% '$ %;#s(% %' l! "%!l#*!*.

BIBBLIOGRAFIA COSTOS 1 DEL RIO; CRISTOBAL( HISTORICOS *22+ *1 EDICION CENGAGE