RESOLUCIÓN RESOLUCIÓN RECTORAL N.° 2555-2015/FI-UCV
FACULTAD DE INGENIERÌA ESCUELA ACADÉMICA PROFESIONAL DE INGENIERÍA INDUSTRIAL “MODELO DE GESTIÓN DE INVENTARIO INVENTARIO PROBABILÍSTICO DE REVISIÓN PERIÓDICA PARA REDUCIR LOS COSTOS DEL INVENTARIO DE LA CURTIEMBRE ECOLÓGICA DEL NORTE E.I.R.L. TESIS PARA PARA OBTENER EL TÍTULO TÍTULO PROFESIONAL DE INGENIERO INGENIERO INDUSTRIAL
AUTOR! Br. GAMBOA CAMPOS, JERLYN ELIZABETH
ASESOR! ING. BENITES ALIAGA, ALEX ANTENOR
LÍNEA DE INVESTIGACIÓN! SISTEMAS DE ABASTECIMIENTO
TRU"ILLO-PER# 2015
i
RESUMEN La pr!"# #!i! $%!&' ap(i&ar %" )*+(* + !#i'" + i"-"#ari*! pr*$a$i(!#i&*! + r-i!i'" pri'+i&a para r+%&ir (*! &*!#*! +( i"-"#ari* + (a )pr!a C%r#i)$r E&*('i&a +( N*r# E.I.R.L. E( !#%+i* ! ap(i&' a (*! /0 #ip*! + i"!%)*! 1% %#i(i2a (a )pr!a " !#%+i* para (a (a$*ra&i'" +( &%r &%r*, *, (a )%! )%!#r #ra a %#i( %#i(i2 i2a+ a+a a 3% 3% & &"! "!a( a( +a+* +a+* ( #a)a #a)a4* 4* + (a p*$( p*$(a& a&i' i'", ", ra(i25"+*! %" !#%+i* pr 6pri)"#a(, para ((* ! 7i2* %" a"5(i!i! + (a !#i'" a&#%a( + (a )pr!a, (%* + ((* ! pr*&+i' a &a(&%(ar (a +)a"+a pr*8& pr*8&#a+ #a+a a " $a! a (*! +a#*! +a#*! 7i!#'r 7i!#'ri&* i&*!! + (a )pr!a )pr!a,, para 1% p*!# p*!#r ri* i*r) r)" "# # ! p%+ p%+a a +# +#r) r)i" i"ar ar (*! (*! &* &*!# !#*! *! + &* &*)p )pra ra,, *r+ *r+"a "arr 8 a()a&"a)i"#* i"&%rri+*! " ! pri*+* pr*&+i"+* (%* a 6#rap*(ar(*! a (a +)a"+a pr*8&#a+a para ( pri*+* + !#%+i* + a*!#* 9:;< a =%(i* +( 9:;0, (%* + ((* ! ap(i&' ( )*+(* pr*p%!#* + i"-"#ari* + r-i!i'" pri'+i&a >P? 8 ! r&a(&%(' (*! &*!#*! + i"-"#ari*@ #"i"+* &*)* r!%(#a+*! %"a r+%&&i'" " (*! &*!#*! +( , a( +#r)i"ar (a "*r)a(i+a+ + (a )%!#ra ! *$#%-* 1% (*! +a#*! "* ra" "*r)a(!, p*r (* 1% ! ap(i&' (a pr%$a + i(&*6*" &*" (a &%a( ! *$#%-* %" ra+* + !i"i&a"&ia )"*r 1% :.:<, p*r (* #a"#* ! apr*$' (a 7ip'#!i! (a &%a( a+%& 1% (a ap(i&a&i'" + %" )*+(* + ! !#i'" i'"
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1
I. 1.1.
INTRODUCCIÓN REALIDAD PROBLEM6TICA!
E" ( &*"#6#* (*$a(, ( i)pa&#* + (*! i"-"#ari*! !" (a -aria$i(i+a+ + (a +)a"+a " (a! )pr!a! 7a !i+* %" #)a $a!#a"# pr*$()5#i&* p*r (* 1% i)p(i&' !#%+iar(a! + a&%r+* a !% &*"#6#*, pr* " "ra( !" (a! i"-!#ia&i*"! ra(i2a+a! p*r ( C*"!=* + N*r)a! I"#r"a&i*"a(! + I"3*r)a&i'" Fi"a"&ira!, !#a! a+*(&ir*" pri"&ipa()"# + (a )a(a !#i'" + !% &ar5&#r pr-"#i-* i"#ra( " &a+a %"a + (a )pr!a!, p%! "* 7a 6i!#i+* (a ap(i&a&i'" + %" )*+(* a+&%a+* + i"-"#ari* para &a+a %"a + ((a!. >NIIF, C*"!=* + "*r)a! i"#r"a&i*"a(! + i"3*r)a&i'" "a"&ira, 9:;? E" ( Pr, !#a ra(i+a+ "* 7a !i+* )%8 +i!#a"#, 8 a"# ((* (a! %"i-r!i+a+! pr*&%pa+a! p*r ( )a"=* + i"-"#ari* + (a! )pr!a! &*)"2ar*" a *3r&r a&#%a(i2a&i*"! * &%r!*! para ( )a"=* + (*! i"-"#ari*!, (* 1% (! pr)i#i' a (a! )pr!a! 7a&r 3r"# a (a! +)a"+a! pr*$a$i(!#i&a! 8 =&%#a"+* !%! 3%"&i*"! a+&%a+a)"# !i" 1% !% i"-"#ari* ! -a pr=%+i&a+* * &*" +&i"&ia! >ICG, I"!#i#%#* Pr%a"* &*"#a$( %$r"a)"#a(, 9:;/? A! )i!)*, " (a ri'" La Li$r#a+ ( i)pa&#* *&a!i*"a+* p*r (*! pr*$()a! r(a&i*"a+*! a (*! i"-"#ari*! &*" +)a"+a pr*$a$i(!#i&a! #a"#* " (a! ra"+! )pr!a! &*)* " (a! MYPES, 7a" "ra+* +!1%i(i$ri*! " (a &*"*)a + (a )pr!a, "ra"+* !*$r&*!#*! p*r )a"#"i)i"#* + i"-"#ari*! "&i)a + (* "&!ari* * p*r r*#%ra + !#*&, !i"+* a! (*! pri"&ipa(! 3a&#*r! (a 3a(#a + %" $%" "i-( + &*"*&i)i"#* i"-!#ia&i'" " !#i'" + i"-"#ari*!, a par#ir + #*+* ((* (a C5)ara + C*)r&i* 8 Pr*+%&&i'" + La Li$r#a+ *ri"#' a (*! )pr!ari*! &*" pa%#a! a !%ir para )=*rar pr*$()a! + i"-"#ari*! 8 (*! !i!#)a! 1% p%+" !%ir, p%! (a i)p*r#a"&ia + !# #)a ((-' a pr*3%"+i2ar )5! " (*! a!p&#*! + (*! i"-"#ari*! + a&%r+* a (a +)a"+a 1% ! pr!"# " (a )pr!a, 8 a! ! pr*p%!* )+i+a! -ia$(! para &a+a #ip* + !&#*r pr!"#. >CCPLL, C5)ara + C*)r&i* 8 Pr*+%&&i'" + La Li$r#a+, 9:;/? E" !# &a)p* (a !#i'" + i"-"#ari* 7a $%!&a+* #ra$a=ar )5! &a2)"# 8 r+%&i"+* a( )"i)* p*!i$( (*! "i-(! + 6i!#"&ia!, a!%ra"+*
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+i!p*"i$i(i+a+ + 6i!#"&ia! " ( )*)"#* =%!#*, p%! a! i"&i+" " ( +!)p4* + (a! )pr!a! 8 " (a! a"a"&ia! 1% ! *$#i"". P*r (* &%a( ! + -i#a( i)p*r#a"&ia para (a! &*)pa4a! &*"#ar &*" %" i"-"#ari* $i" a+)i"i!#ra+* 8 &*"#r*(a+*. E( "3*1% " !#a 5ra +$ !r ( + )a"#"r %" "i-( 'p#i)* para "* "rar &*!#*! i""&!ari*!. >MATHUR, ;0? P*r *#r* (a+*, (a +)a"+a " ( )r&a+* !i)pr 7a !i+* i"&ir#a, +a"+* (a p*!i$i(i+a+ + ra(i2ar %" i"-"#ari* pr*$a$i(!#i&*, " !# )*+(* ! 7a &*"!i+ra+* a (a +)a"+a &*" %" &*)p*r#a)i"#* + %"a +i!#ri$%&i'" "*r)a(, p*r #a"#* !# &*"!#a + %"a +)a"+a pr*)+i* 8 + %"a +!-ia&i'" !#5"+ar, pr)i#i"+* ara"#i2ar pr*+%&#*! !%&i"#! para a#"+r a( &*"!%)i+*r. >SEENEY, ;? Si" )$ar*, " (a ra(i+a+ p! a 1% 7a" 6i!#i+* -ari*! )*+(*! pr*$a$i(!#i&*! para )=*rar (a !#i'" + i"-"#ari*!, 1% !#a$(&" (*! par5)#r*! a+&%a+*! para (a r+%&&i'" + &*!#*! + i"-"#ari*!, )a"#"i)i"#* 8 &*)pra, (a )a8*ra + (a! )pr!a! 8 MYPES 7a" 7&7* &a!* *)i!* + !#*, (* 1% 7a rpr&%#i+* " !%! &*!#*! #*#a(! + !%! i"!%)*!, pr+i+a + !%! i"!%)*! p*r *$!*(!&"&ia, * +&i# + 6i!#"&ia! " ( a()a&". >SALAS, 9:;:? E" !#a ra(i+a+ (a )pr!a C%r#i)$r E&*('i&a +( N*r# E.I.R.L., ++i&a+a a (a (a$*ra&i'" + -ari+a+! + &%r* 8 &*" %" "i-( + pr*+%&&i'" &*"!i+ra$( "* !#%-* a="a a #*+* !#*, 8 !% pr*$()5#i&a !#a$a "3*&a+a pri"&ipa()"# a (*! ri!*! + !% i"-"#ari*, p%! !i"+* !% +)a"+a i"&ir#a (a !#i'" + !% i"-"#ari* ! ra(i2a$a !i" #"r " &%"#a %" pr*&+i)i"#* !#a$(&i+* para r-i!ar ( !#*&, 8 #a)p*&* #%-ir*" !#a$(&i+* %" i"-"#ari* + !%ri+a+ para a$!*r$r (a! -aria&i*"! + (a +)a"+a, a! )i!)* ( #i)p* + p+i+* 8 (a &a"#i+a+ a &*)prar ! 7a" +a+* + )a"ra )pri&a $a!5"+*! !*(* " ( &ri#ri* + (*! #ra$a=a+*r! !i" #*)ar " &%"#a (a +)a"+a 8 ( #i)p* 1% +)*ra ( +i!#ri$%i+*r " a$a!#&r a (a )pr!a " !#%+i*, a+)5! + ((* a( "* #"r !#a$(&i+* %" !i!#)a + i"-"#ari* 1% pr)i#a i+"#i&ar &*" a"#ri*ri+a+ (a &a"#i+a+ 'p#i)a a r1%rir, )%&7a! -&! +%ra"# ( pr*&!* pr*+%&#i-* 7a" "&!i#a+* )5! i"!%)*! + (*! 1% p*!a" " a()a&"
"ra"+* &*"!&%"#)"# !*$r&*!#*! + )a"#"i)i"#*, p+i+* 8 &*)pra. D &*"#i"%ar (a )pr!a " !#a )i!)a !i#%a&i'" !%ira "ra"+* &*!#*! + i"-"#ari*! a(#*! (*! &%a( r!#ara !% r"#a$i(i+a+. P*r #*+* (* 6p%!#*, !#a i"-!#ia&i'" pr#"+ +i!4ar %" )*+(* + !#i'" + i"-"#ari*! pr*$a$i(!#i&*! + r-i!i'" pri'+i&a para r+%&ir (*! &*!#*! + i"-"#ari* + (a )pr!a C%r#i)$r E&*('i&a +( N*r# E.I.R.L.
1.2.
TRABA"OS PREVIOS!
Para %iar !#a i"-!#ia&i'" ! r&%rri' a a"#&+"#! &*)* (a + Sa(a2ar Ga+a, A(6a"+ra #i#%(a+* 7A%4$4 * M*%( * )*,$'(
*,*'83(,4( 9 '&$&%3(,4( * %$ *8'*($ C:*'( S.A.C. * *% $; 200<. pr!"#a+* " (a Fa&%(#a+ + I""ira + (a U"i-r!i+a+ P*(i#&"i&a Na&i*"a( + K%i#* &*)* r1%i!i#* para *p#ar &*)* I""ir* I"+%!#ria( " (a &i%+a+ +( E&%a+*r, (a &%a( #%-* &*)* *$=#i-* !(&&i*"ar 8 a+ap#ar %" )*+(* + i"-"#ari* #a"#* +#r)i"!#i&*! &*)* pr*$a$i(!#i&*!, (*! &%a(! 3%r*" &*)para+*! a( "a( + !% ap(i&a&i'", (ii"+* a! ( 1% &*"+%=* a r+%&ir " )a8*r )a"i#%+ (*! &*!#*! + i"-"#ari*! + (a )pr!a. E( !#%+i* ! &*"&$i+* &*)* %"a i"-!#ia&i'" + &a)p* #ip* 6pri)"#a(. La r&*(&&i'" + +a#*! ! +i* a #ra-! + (*! +a#*! *$#"i+*! +( +par#a)"#* + -"#a! 8 (a +)a"+a 7i!#'ri&a. L*! r!%(#a+*! 3%r*" ( )#*+* + &a"#i+a+ &*"')i&a a *r+"ar "r' %"a r+%&&i'" +( &*!#* " %" ;, a*#a)i"#*! p(a"a+*! %" ;<, r-i!i'" &*"#i"%a %" 9:, r-i!i'" pri'+i&a %" 9 8 ( )*+(* $5!i&* para %"a !i)%(a&i'" "r' %"a r+%&&i'" +( 9, !i"+* ( )5! $"&i*!* ( )*+(* + i"-"#ari* + r-i!i'" pri'+i&a r+%&i"+* (*! &*!#*! #*#a(! +( i"-"#ari* " %" 9. >SALAZAR GADEA, 9::? D (a )i!)a )a"ra Pa"#(-a, O(a (a+i)ir*-"a " ( a4* 9:;: " !% i"-!#ia&i'" #i#%(a+a “A I)*,'9 M*% A%4$, =,> P*'4
R*)*= ?' ,>* M$:?$4,:'* ? T$*'9 , !% *$=#i-* ra pr*p*"r %" )*+(* + i"-"#ari* +#r)i"!#i&* 8 pr*$a$i(!#i&* &*" r-i!i'" pri'+i&a $a=* (a p*(#i&a + >R, S? para +#r)i"ar ( p*r&"#a= + r+%&&i'" + (*! &*!#! + )a"#"i)i"#* , +*"+ (a +)a"+a "* ra &*"!#a"# 8 #%-* -aria&i*"! ,
((a"+* 7a&r %" )*+(* + (*# &*"')i&* 8 %"* + r-i!i'" pri'+i&a. E( !#%+i* !#5 +i!4a+* &*)* %" &a)p* + i"-!#ia&i'" pr #ip* 6pri)"#a(. La r&*(&&i'" + +a#*! ! ra(i2' a #ra-! + #&"i&a! + E6&( &*" (*! +a#*! 7i!#'ri&*! + (a &*)pa4a. L*! pri"&ipa(! r!%(#a+*! + (a i"-!#ia&i'" 3%r*" )*+(*! !#*&5!#i&*! i"-"#ari*! 8 r-i!i'" pri'+i&a ! r+%=* " 9< ( &*!#* + )a"#"i)i"#* + i"-"#ari*!, )i"#ra! 1% (*! i"-"#ari*! + (*! )*+(*! +#r)i"i!#a! + (*# &*"')i&* !'(* a8%+ar*" a r+%&ir ( ;< + (*! &*!#*! + )a"#"i)i"#* + i"-"#ari*!. >PANTELEEA, 9:;? A! )i!)* G%#irr2, E+%ar+* " ( a4* 9:; &*" !% i"-!#ia&i'"
7A%4$4 * : 8*% * )*,$'( * '*)( *'4$ * %$ *8'*($ C:',*8&'* AVIDAS S.R.L., pr!"#a+* " (a Fa&%(#a+ + I""ira " (a U"i-r!i+a+ Ca#'(i&a +( Pr, &*)* r1%i!i#* para *p#ar &*)* I""ir* I"+%!#ria( " (a &i%+a+ + Li)a. La &%a( #%-* &*)* *$=#i-*, &*)parar ( pri*+* 9:;/ 8 (a r+%&&i'" + &*!#*! + (*! )i!)*! )+ia"# (a ap(i&a&i'" + %" )*+(* pr*$a$i(!#i&*! r-i!i'" pri'+i&a 8 %"* +#r)i"!#i&* + (*# 'p#i)*. S ra(i2' (a ap(i&a&i'" + (*! )*+(*! + i"-"#ari*!, para &*)parar (*! &*!#*! + i"-"#ari*! + (a )pr!a. E( r&*=* + (a i"3*r)a&i'" para (a ap(i&a&i'" +( )*+(* !#%-* $a!a+a " (*! +a#*! 7i!#'ri&*! + (*! )a#ria(! + (a )pr!a 8 (a pr*8&&i'" + (a +)a"+a ! ra(i2' $a=* ( pr*"'!#i&* +!!#a&i*"a(i2a+*, p%! p*! %"a pr*$a$i(i+a+ #i( +( GUTIERREZ GONZALES, 9:;? P*r *#r* (a+* Ci3%"#! La%"a, A"a " ( a4* 9:; " !% i"-!#ia&i'" #i#%(a+a 7M*% * +*(, * )*,$'( $'$ %$ 4:',*8&'*
BECERRA E.I.R.L. pr!"#a+* " (a U"i-r!i+a+ + Na&i*"a( +( Tr%=i((* &*)* r1%i!i#* para *p#ar ( ##%(* + i""ir* i"+%!#ria( " (a &i%+a+ + Tr%=i((*. E( !#%+i* #%-* &*)* *$=#i-* +i!4ar %" )*+(* + G!#i'" + I"-"#ari* para r+%&ir (*! &*!#*! +
a()a&"a)i"#* +"#r* + (a &%r#i)$r + !#%+i*. E( !#%+i* ! &*"&$i+* &*)* %"a i"-!#ia&i'" pr 6pri)"#a(, para (a r&*(&&i'" + +a#*! ! )p(' #a$(a! + E6&( 8 ( pr*ra)a SPSS. E( a"5(i!i! + (*! r!%(#a+*! pr)i#i' ra(i2ar %" !i!#)a + r-i!i'" pri'+i&a. L*! r!%(#a+*! *$#"i+*! r!p&#* a (*! &*!#*! + (*! i"-"#ari*! pr)i#ir*" %"a r+%&&i'" +( .:0 + (*! )i!)*!, p%! (a !#i'" a&#%a( 1% p*!a (a )pr!a 8 (*! &*!#*! 1% p*!a ra" (-a+*! p*r )a(*! &5(&%(*! 8 +!#i)p* + p+i+*!, &*)pr*$5"+*! !#a+!#i&a)"# a( pr*$ar (a 7ip'#!i! &*" %" "i-( + !i"i&a"&ia + :.::;, )+ia"# (a pr%$a + i(&*6*" +a+* 1% a( *$#"r (a +i3r"&ia + (*! &*!#*! +( a"#! 8 +!p%! 8 pa!ar(*! p*r (a pr%$a + "*r)a(i+a+ " ( SPSS. >CIFUENTE LAGUNA, 9:;?
1.@.
TEORÍAS RELACIONADAS AL TEMA!
E!#a i"-!#ia&i'" +$ !r !%!#"#a+a ,*'4$8*,* " (*! &*"&p#*!, #&"i&a! 8 )#*+*(*a! + (a! -aria$(! + !#%+i*, (a &%a( +$ &*)"2ar &*" +"ir (a +*(, * )*,$'( 1% ! (a p(a"a&i'", &**r+i"a&i'", a()a&"a=, )a"=*, )*-i)i"#*, +i!#ri$%&i'" 8 (a p*!i$( -"#a + )a#ria! pri)a!,
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"&!i+a+! +( &(i"#. E"#r !%! #ara! pri"&ipa(! #")*! ( !#a$(&i)i"#* + p*(#i&a! 8 &*"#r*(! 1% )a"#"a" (*! "i-(! + i"-"#ari* para !a$r &%5"+* ra$a!#&r (a! 6i!#"&ia! + (a )pr!a, pr)i#i"+* a! r+%&ir (a r+%&&i'" a( )"i)* + (*! "i-(! + i"-"#ari*! !i" +!&%i+ar !% +i!p*"i$i(i+a+. >COLLER, 9::?. O#ra +"i&i'" "*! +i& 1% !*" %" &*"=%"#* + p*(#i&a! 8 &*"#r*(! 1% pr)i#" a+)i"i!#rar a+&%a+a)"# (*! "i-(! + i"-"#ari*! a! &*)* ra$a!#&r(*! " ( #i)p* pr&i!*. >CHASE, 8 *#r*!, 9::0?. P*r *#r* (a+*, ! +$ &*"*&r 1% *% )*,$', !#5 $a!a+* " (a 6i!#"&ia + pr*+%&#*! 3!i&*! 1% ! &*"!r-a" " %" (%ar 8 )*)"#* +#r)i"a+* para pr*p'!i#*! +ir&#*! * i"+ir&#*! + *3r&r pr*+%&#*! #r)i"a+*!, a! )i!)* &a+a ar#&%(* +i3r"# +( i"-"#ari* ! +"*)i"a %"i+a+ + a()a&"a)i"#* + 6i!#"&ia! >SQU? 8 &a+a SQU #i" %" ")r* +#r)i"a+* " 6i!#"&ia. >TAHA, 9::HEIZER, 9::;?
Para +#r)i"ar %"a $%"a p*(#i&a + i"-"#ari*! ! "&!ari* #"r " &(ar* (a! &(a!! "ra(! + 4(,( * )*,$'( . Para +#r)i"ar +i&7* &*!#* ! )p(a (a !i%i"# 3'r)%(a >SALAS, 9:;:?
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FORMULACIÓN DEL PROBLEMA!
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1.5.
"USTIFICACIÓN DEL ESTUDIO!
E( pr!"# !#%+i* + i"-!#ia&i'" ! :(,4$ #'ri&a)"# p*r1% )p(a (*! &*"*&i)i"#*! #'ri&*! + (a !#i'" + i"-"#ari*! a #ra-! +( )*+(* + r-i!i'" pri'+i&a &*" +)a"+a pr*$a$i(!#i&a a %"a ra(i+a+ !p&&a #"i"+* " &%"#a (a! -aria$(! + &*!#*! + a()a&"a)i"#*, p+i+* 8 &*)pra + i"!%)*!, para #*)ar +&i!i*"! 1% a8%+" a )=*rar (a! -aria$(! " !#%+i* pr)i#i"+* ara"#i2ar 1% ! #"a pr*+%&#*! !%&i"#! para a#"+r (a +)a"+a, 8 !#a !a !a#i!3&7a 7a!#a ((-ar ( pr*+%&#* a( &*"!%)i+*r. >SEENEY, ;?. A! )i!)* + )a"ra '4,4$ #a)$i" ! pr#i""# p*r1% pr)i# +ar !*(%&i*"! a( pr*$()a + (a !#i'" a&#%a( + (a )pr!a " !#%+i*, a( pr)i#ir #"r &*"*&i)i"#* + (a &a"#i+a+ 'p#i)a a p+ir, ( #i)p* "#r p+i+*!, +#r)i"ar ( !#*& + !%ri+a+ "&!ari* para -i#ar r*#%ra! + !#*&, (*ra"+* &*" ((* r+%&ir (*! &*!#*! +( i"-"#ari* + i"!%)*! 8 pr)i#i"+* a( )pr!ari* #*)ar (a! +&i!i*"! a+&%a+a! para (a &*)pra + !%! i"!%)*! 8 )=*ra"+* (a !#i'" + (*! i"!%)*! + (a )pr!a. E! r(-a"# *484$8*,* p%! (a !#i'" + i"-"#ari*! i)pa&#a " (*! &*!#*! + a()a&"a)i"#*, p+i+* 8 &*)pra + i"!%)*! + (a )pr!a (* 1% pr*-*&ara (a r+%&&i'" + (*! )i!)*! )=*ra"+* !%! i"r!*!. P*r *#r* (a+* 8*,%+4$8*,* ! a+&%a+a, p%! (a )a"ra " &')* ! a$*r+a !#a i"-!#ia&i'" !r-ir5 &*)* r3r"&ia a i"-!#ia+*r! 3%#%r*! i"#r!a+*! " #)a! !i)i(ar! r!p&#* a )*+(*! + !#i'" + i"-"#ari*!.
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IPÓTESIS!
La ap(i&a&i'" + )*+(* + !#i'" + i"-"#ari* pr*$a$i(!#i&* + r-i!i'" pri'+i&a r+%& (*! &*!#*! +( i"-"#ari* + i"!%)*! + (a &%r#i)$r E&*('i&a +( N*r# E.I.R.L. " ( pri*+* a*!#* 9:;< =%(i* 9:;0.
1.<.
OB"ETIVOS!
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1.<.2. E(*434(! A"a(i2ar ( !i!#)a a&#%a( + !#i'" + i"-"#ari*!. Pr*8&#ar (a +)a"+a para ( pri*+* a*!#* 9:;< =%(i* 9:;0. Ca(&%(ar (*! &*!#*! + i"-"#ari* para (a pr*8&&i'" + (a +)a"+a &*" )#*+* + i"-"#ari* a&#%a(. - D!arr*((ar - Ca(&%(ar
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