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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: DIPLOMADO DE ESPECIALIZACION: DIPLOMADO DE REINGENIERIA DE COSTOS INICIO: VIERNES 23 DE JUNIO Content analysis details: (8.8 points, 7.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. 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X-Spam-Flag: YES Subject: ***SPAM*** DIPLOMADO DE REINGENIERIA DE COSTOS --2ac68f21b9e2c87a79d39a318df9d7fa470a06 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable DIPLOMADO DE ESPECIALIZACION: DIPLOMADO DE REINGENIERIA DE COSTOS INICIO: VIERNES 23 DE JUNIO VENTAJAS: Al finalizar este curso podr=C3=A1s optimizar la gesti=C3=B3n econ=C3=B3m= ica de cualquier industria, asegurando mayores m=C3=A1rgenes de beneficio= s, reducci=C3=B3n de desembolsos de efectivo as=C3=AD como una perspectiv= a m=C3=A1s estrat=C3=A9gica de su empresa. QUE APRENDERA: 1.=C2=A0M=C3=93DULO=C2=A0=C2=A0 01 M=C3=93DULO INTRODUCCI=C3=93N A LA CONTABILIDAD DE COSTOS =E2=80=A2 Fundamentos sobre costos y gastos =E2=80=A2 Diferencia entre costos y gastos =E2=80=A2 =C2=BFPor qu=C3=A9 debemos costear? =E2=80=A2 Consecuencias operativas y econ=C3=B3micas de no realizar coste= os adecuados CLASIFICACI=C3=93N DE COSTOS SEG=C3=9AN DIVERSOS CRITERIOS =E2=80=A2 Criterios para la clasificaci=C3=B3n de costos =E2=80=A2 Costos directos y Costos indirectos =E2=80=A2 Costos fijos y Costos variables =E2=80=A2 Costos relevantes y Costos irrelevantes M=C3=93DULO 02 ELEMENTOS DE COSTOS DE PRODUCCI=C3=93N ESTADOS DE COSTOS Y ESTADO DE RESU= LTADOS =E2=80=A2 Materia prima =E2=80=A2 Mano de Obra Directa =E2=80=A2 Costos Indirectos de Fabricaci=C3=B3n (CIF): materiales indirec= tos, mano de obra indirecta y otros. =E2=80=A2 Formas de asignaci=C3=B3n de los Costos Indirectos de Fabricaci= =C3=B3n ESTADOS DE COSTOS Y ESTADO DE RESULTADOS =E2=80=A2 Materia prima disponible para el consumo =E2=80=A2 Materia prima consumida =E2=80=A2 Costo de producci=C3=B3n =E2=80=A2 Costo de productos en proceso =E2=80=A2 Costo de producto terminado =E2=80=A2 Costo de ventas y Estado de resultados M=C3=93DULO 03 COSTEO POR ABSORCI=C3=93N Y ESTADO DE RESULTADOS =E2=80=A2 Relaci=C3=B3n del costeo por absorci=C3=B3n con los inventarios =E2=80=A2 Variaci=C3=B3n de utilidades bajo el costeo por absorci=C3=B3n =E2=80=A2 Estructura del Estado de resultados bajo el costeo por absorci=C3= =B3n COSTEO VARIABLE Y ESTADO DE RESULTADOS =E2=80=A2 Relaci=C3=B3n del costeo variable con los inventarios =E2=80=A2 Variaci=C3=B3n de utilidades bajo el costeo por variable =E2=80=A2 Estructura del Estado de resultados bajo el costeo variable M=C3=93DULO 04 SISTEMAS DE CONTABILIDAD DE COSTOS 1: COSTOS POR =C3=93RDENES DE TRABAJO =E2=80=A2 Campos de aplicaci=C3=B3n del costeo por =C3=B3rdenes de trabaj= o =E2=80=A2 =C2=BFCosto por =C3=B3rdenes de SERVICIOS? =E2=80=A2 Elementos de producci=C3=B3n y Costos por =C3=B3rdenes de traba= jo SISTEMAS DE CONTABILIDAD DE COSTOS 2: COSTOS POR PROCESOS =E2=80=A2 Campos de aplicaci=C3=B3n del costeo por procesos =E2=80=A2 Grado de avance y departamentos de transformaci=C3=B3n =E2=80=A2 Productos en proceso inventariables =E2=80=A2 Unidades equivalentes M=C3=93DULO 05 M=C3=93DULO SISTEMAS DE CONTABILIDAD DE COSTOS 3: COSTOS ABC =E2=80=A2 =C2=BFQu=C3=A9 son los costos ABC? =E2=80=A2 Diferencia del costeo tradicional y costeo ABC =E2=80=A2 Inductores de costos =C2=A0SISTEMAS DE CONTABILIDAD DE COSTOS 4: COSTOS CONJUNTOS =E2=80=A2 Conceptos sobre costos conjuntos =E2=80=A2 Flujo de procesos que llevan a costos conjuntos =E2=80=A2 Valor neto realizable y costos conjuntos M=C3=93DULO 06 AN=C3=81LISIS DE SENSIBILIDAD Y ESTRUCTURAS DE COSTOS =E2=80=A2 An=C3=A1lisis de sensibilidad =E2=80=9Cmanual=E2=80=9D =E2=80=A2 An=C3=A1lisis de sensibilidad con Excel =E2=80=A2 Generaci=C3=B3n de escenarios de estructuras de costos mediante= el an=C3=A1lisis de sensibilidad CASO INTEGRADOR DE COSTOS INDUSTRIALES =E2=80=A2 Caso de manufactura de motocicletas =E2=80=A2 C=C3=A1lculo del costo de producci=C3=B3n =E2=80=A2 C=C3=A1lculo de utilidades =E2=80=A2 An=C3=A1lisis de sensibilidad y su relaci=C3=B3n con las utilid= ades M=C3=93DULO 07 PUNTO DE EQUILIBRIO CL=C3=81SICO =E2=80=A2 Conceptos introductorios =E2=80=A2 Costos involucrados y margen de contribuci=C3=B3n =E2=80=A2 Punto de equilibrio en unidades monetarias =E2=80=A2 Punto de equilibrio en unidades producidas PUNTO DE EQUILIBRIO ECON=C3=93MICO =E2=80=A2 Inclusi=C3=B3n de los gastos en el c=C3=A1lculo del punto de eq= uilibrio =E2=80=A2 Punto de equilibrio econ=C3=B3mico en unidades monetarias =E2=80=A2 Punto de equilibrio econ=C3=B3mico en unidades producidas M=C3=93DULO 08 PUNTO DE EQUILIBRIO MULTIPRODUCTO =E2=80=A2 Estructura de costos y gastos para empresas multiproducto =E2=80=A2 Punto de equilibrio multiproducto en unidades monetarias =E2=80=A2 Punto de equilibrio multiproducto en unidades producidas PRESUPUESTO MAESTRO Y PRESUPUESTO OPERATIVO =E2=80=A2 =C2=BFPara qu=C3=A9 sirven los presupuestos? =E2=80=A2 Conceptos sobre el Presupuesto Maestro =E2=80=A2 Presupuesto operativo y sus partes =C2=A0M=C3=93DULO 09 PRESUPUESTO MAESTRO Y PRESUPUESTO FINANCIERO =E2=80=A2 Presupuesto Maestro y su relaci=C3=B3n con el Presupuesto finan= ciero =E2=80=A2 Presupuesto financiero y sus partes =E2=80=A2 Presupuesto de flujo de caja =E2=80=A2 Presupuesto de Estado de situaci=C3=B3n financiera PRESUPUESTOS Y AN=C3=81LISIS DE VARIACIONES =E2=80=A2 Objetivo del an=C3=A1lisis de variaciones =E2=80=A2 Presupuesto flexible y est=C3=A1tico =E2=80=A2 An=C3=A1lisis de variaciones para Presupuestos M=C3=93DULO 10 PRESUPUESTOS Y PRODUCTOS EN PROCESO =E2=80=A2 Productos en proceso como parte del Costeo por procesos =E2=80=A2 Costo de ventas considerando productos en proceso PRESUPUESTOS Y COSTOS EST=C3=81NDAR =E2=80=A2 Conceptos sobre costos est=C3=A1ndar REQUIERO CONTENIDO COMPLETO. CLICK AQU=C3=8D=20 CONTACTO TELEFONICO: +51 92 227 5718=C2=A0- 96 086 2972=C2=A0- 92 232 0946 L I D E R A Click Aqu=C3=AD para Remover --2ac68f21b9e2c87a79d39a318df9d7fa470a06 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable <html> <head> <meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8"> </head> <body bgColor=3D"#ffffff"><font size=3D2 face=3DArial> <div align=3Dleft> <table role=3Dpresentation class=3D"text_block block-1" style=3D"mso-tabl= e-lspace: 0pt; mso-table-rspace: 0pt" height=3D65 cellSpacing=3D0 cellPad= ding=3D10 width=3D728 border=3D0> <tbody> <tr> <td class=3Dpad> <div style=3D"FONT-FAMILY: Tahoma, Verdana, sans-serif"> <div style=3D"FONT-SIZE: 12px; FONT-FAMILY: Tahoma, Verdana, Segoe, sans-= serif; COLOR: #000000; LINE-HEIGHT: 1.5; mso-line-height-alt: 18px"> <div style=3D"FONT-SIZE: 16px; TEXT-ALIGN: center; MARGIN: 0px; mso-line-= height-alt: 21px"><span style=3D"FONT-SIZE: 14px"><strong>DIPLOMADO DE ES= PECIALIZACION:</strong></span></div></div></div></td></tr></tbody></table= ></div> <div align=3Dleft> <table role=3Dpresentation class=3D"text_block block-2" style=3D"mso-tabl= e-lspace: 0pt; mso-table-rspace: 0pt" height=3D141 cellSpacing=3D0 cellPa= dding=3D10 width=3D728 border=3D0> <tbody> <tr> <td class=3Dpad> <div style=3D"FONT-FAMILY: Arial, sans-serif"> <div style=3D"FONT-SIZE: 12px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #9c0505; LINE-HEIGHT: 1.2; mso-line-height-alt:= 14.399999999999999px"> <div style=3D"FONT-SIZE: 16px; TEXT-ALIGN: center; MARGIN: 0px; LETTER-SP= ACING: normal; mso-line-height-alt: 14.399999999999999px"> </div> <div style=3D"TEXT-ALIGN: center; MARGIN: 0px; LETTER-SPACING: normal; ms= o-line-height-alt: 19.2px" dir=3Dltr><span style=3D"COLOR: #a50e0e"><span= ><span style=3D"FONT-SIZE: 28px"><strong><span><span style=3D"FONT-SIZE: = 34px"><span style=3D"FONT-SIZE: 30px"><span style=3D"COLOR: #03827e"><spa= n style=3D"COLOR: #4657a3"><font color=3D"#785c07">DIPLOMADO DE REINGENIE= RIA DE COSTOS</font></span></span></span></span></span></strong></span></= span></span></div></div></div> <div style=3D"TEXT-ALIGN: center; MARGIN: 0px; LETTER-SPACING: normal; ms= o-line-height-alt: 19.2px" dir=3Dltr><span style=3D"COLOR: #a50e0e"><span= ><span style=3D"FONT-SIZE: 28px"><strong><span><span style=3D"FONT-SIZE: = 34px"><span style=3D"FONT-SIZE: 30px"><span style=3D"COLOR: #03827e"><spa= n style=3D"COLOR: #4657a3"><font color=3D"#785c07" size=3D4></font></span= ></span></span></span></span></strong></span></span></span> </div> <div style=3D"TEXT-ALIGN: center; MARGIN: 0px; LETTER-SPACING: normal; ms= o-line-height-alt: 19.2px" dir=3Dltr><span style=3D"COLOR: #a50e0e"><span= ><span style=3D"FONT-SIZE: 28px"><strong><span><span style=3D"FONT-SIZE: = 34px"><span style=3D"FONT-SIZE: 30px"><span style=3D"COLOR: #03827e"><spa= n style=3D"COLOR: #4657a3"><font color=3D"#785c07" size=3D4>INICIO: VIERN= ES 23 DE JUNIO</font></span></span></span></span></span></strong></span><= /span></span><span style=3D"COLOR: #a50e0e"><span><span style=3D"FONT-SIZ= E: 28px"><strong><span><span style=3D"FONT-SIZE: 34px"><span style=3D"FON= T-SIZE: 30px"><span style=3D"COLOR: #03827e"><span style=3D"COLOR: #4657a= 3"><font color=3D"#785c07"><br></div></font></span></span></span></span><= /span></strong></span></span></span></td></tr></tbody></table></div> <div align=3Dleft> <table role=3Dpresentation class=3D"text_block block-3" style=3D"mso-tabl= e-lspace: 0pt; mso-table-rspace: 0pt" height=3D782 cellSpacing=3D0 cellPa= dding=3D10 width=3D728 border=3D0> <tbody> <tr> <td class=3Dpad> <div style=3D"FONT-FAMILY: Arial, sans-serif"> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font color=3D"#785c07"= size=3D5><strong><u>VENTAJAS:</u></strong></font><br>Al finalizar este c= urso podr=C3=A1s optimizar la gesti=C3=B3n econ=C3=B3mica de cualquier in= dustria, asegurando mayores m=C3=A1rgenes de beneficios, reducci=C3=B3n d= e desembolsos de efectivo as=C3=AD como una perspectiva m=C3=A1s estrat=C3= =A9gica de su empresa.</font></span></span></div></div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"></font></span></span>&n= bsp;</div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><strong><u><font color=3D"#785c07" size=3D5>QUE= APRENDERA:</font></u></strong></span></span></div><span style=3D"COLOR: = #4657a3"><span style=3D"FONT-SIZE: 16px"><font color=3D"#000000"></font><= /span></span><span style=3D"COLOR: #4657a3"><span style=3D"FONT-SIZE: 16p= x"><font color=3D"#000000"></font></span></span><span style=3D"COLOR: #46= 57a3"><span style=3D"FONT-SIZE: 16px"><font color=3D"#000000"> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><br></font></span></span><span style=3D= "COLOR: #4657a3"><span style=3D"FONT-SIZE: 16px"><font color=3D"#000000">= <font size=3D2><font size=3D3>1. M=C3=93DULO 01 <br>&nbs= p;<br>M=C3=93DULO INTRODUCCI=C3=93N A LA CONTABILIDAD DE COSTOS<br> = <br>=E2=80=A2 Fundamentos sobre costos y gastos <br>=E2=80=A2 Diferencia = entre costos y gastos <br>=E2=80=A2 =C2=BFPor qu=C3=A9 debemos costear? <= br>=E2=80=A2 Consecuencias operativas y econ=C3=B3micas de no realizar co= steos adecuados</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>CLASIFICACI=C3=93N DE COSTOS SEG=C3=9AN DIVERSOS CRITERIOS </font>= </font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Criterios para la clasificaci=C3=B3n de costos <br>=E2=80= =A2 Costos directos y Costos indirectos <br>=E2=80=A2 Costos fijos y Cost= os variables <br>=E2=80=A2 Costos relevantes y Costos irrelevantes</font>= </font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 02 </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>ELEMENTOS DE COSTOS DE PRODUCCI=C3=93N ESTADOS DE COSTOS Y ESTADO = DE RESULTADOS </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Materia prima <br>=E2=80=A2 Mano de Obra Directa <br>=E2= =80=A2 Costos Indirectos de Fabricaci=C3=B3n (CIF): materiales indirectos= , mano de obra indirecta y otros. <br>=E2=80=A2 Formas de asignaci=C3=B3n= de los Costos Indirectos de Fabricaci=C3=B3n </font></font></font></span= ></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>ESTADOS DE COSTOS Y ESTADO DE RESULTADOS</font></font></font></spa= n></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Materia prima disponible para el consumo <br>=E2=80=A2 M= ateria prima consumida <br>=E2=80=A2 Costo de producci=C3=B3n <br>=E2=80=A2= Costo de productos en proceso <br>=E2=80=A2 Costo de producto terminado = <br>=E2=80=A2 Costo de ventas y Estado de resultados</font></font></font>= </span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 03 </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>COSTEO POR ABSORCI=C3=93N Y ESTADO DE RESULTADOS <br>=E2=80=A2 Rel= aci=C3=B3n del costeo por absorci=C3=B3n con los inventarios <br>=E2=80=A2= Variaci=C3=B3n de utilidades bajo el costeo por absorci=C3=B3n <br>=E2=80= =A2 Estructura del Estado de resultados bajo el costeo por absorci=C3=B3n= </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>COSTEO VARIABLE Y ESTADO DE RESULTADOS <br>=E2=80=A2 Relaci=C3=B3n= del costeo variable con los inventarios <br>=E2=80=A2 Variaci=C3=B3n de = utilidades bajo el costeo por variable <br>=E2=80=A2 Estructura del Estad= o de resultados bajo el costeo variable</font></font></font></span></span= ></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 04 </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>SISTEMAS DE CONTABILIDAD DE COSTOS 1: COSTOS POR =C3=93RDENES DE T= RABAJO <br>=E2=80=A2 Campos de aplicaci=C3=B3n del costeo por =C3=B3rdene= s de trabajo <br>=E2=80=A2 =C2=BFCosto por =C3=B3rdenes de SERVICIOS? <br= >=E2=80=A2 Elementos de producci=C3=B3n y Costos por =C3=B3rdenes de trab= ajo </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>SISTEMAS DE CONTABILIDAD DE COSTOS 2: COSTOS POR PROCESOS <br>=E2=80= =A2 Campos de aplicaci=C3=B3n del costeo por procesos <br>=E2=80=A2 Grado= de avance y departamentos de transformaci=C3=B3n <br>=E2=80=A2 Productos= en proceso inventariables <br>=E2=80=A2 Unidades equivalentes </font></f= ont></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 05</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO SISTEMAS DE CONTABILIDAD DE COSTOS 3: COSTOS ABC </fon= t></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 =C2=BFQu=C3=A9 son los costos ABC? <br>=E2=80=A2 Diferen= cia del costeo tradicional y costeo ABC <br>=E2=80=A2 Inductores de costo= s </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3> SISTEMAS DE CONTABILIDAD DE COSTOS 4: COSTOS CONJUNTOS </fon= t></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Conceptos sobre costos conjuntos <br>=E2=80=A2 Flujo de = procesos que llevan a costos conjuntos <br>=E2=80=A2 Valor neto realizabl= e y costos conjuntos </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 06</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>AN=C3=81LISIS DE SENSIBILIDAD Y ESTRUCTURAS DE COSTOS </font></fon= t></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 An=C3=A1lisis de sensibilidad =E2=80=9Cmanual=E2=80=9D <= br>=E2=80=A2 An=C3=A1lisis de sensibilidad con Excel <br>=E2=80=A2 Genera= ci=C3=B3n de escenarios de estructuras de costos mediante el an=C3=A1lisi= s de sensibilidad </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>CASO INTEGRADOR DE COSTOS INDUSTRIALES</font></font></font></span>= </span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Caso de manufactura de motocicletas <br>=E2=80=A2 C=C3=A1= lculo del costo de producci=C3=B3n <br>=E2=80=A2 C=C3=A1lculo de utilidad= es <br>=E2=80=A2 An=C3=A1lisis de sensibilidad y su relaci=C3=B3n con las= utilidades</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 07</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PUNTO DE EQUILIBRIO CL=C3=81SICO </font></font></font></span></spa= n></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Conceptos introductorios <br>=E2=80=A2 Costos involucrad= os y margen de contribuci=C3=B3n <br>=E2=80=A2 Punto de equilibrio en uni= dades monetarias <br>=E2=80=A2 Punto de equilibrio en unidades producidas= </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PUNTO DE EQUILIBRIO ECON=C3=93MICO </font></font></font></span></s= pan></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Inclusi=C3=B3n de los gastos en el c=C3=A1lculo del punt= o de equilibrio <br>=E2=80=A2 Punto de equilibrio econ=C3=B3mico en unida= des monetarias <br>=E2=80=A2 Punto de equilibrio econ=C3=B3mico en unidad= es producidas</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>M=C3=93DULO 08 </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PUNTO DE EQUILIBRIO MULTIPRODUCTO<br> <br>=E2=80=A2 Estructur= a de costos y gastos para empresas multiproducto <br>=E2=80=A2 Punto de e= quilibrio multiproducto en unidades monetarias<br>=E2=80=A2 Punto de equi= librio multiproducto en unidades producidas </font></font></font></span><= /span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PRESUPUESTO MAESTRO Y PRESUPUESTO OPERATIVO</font></font></font></= span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 =C2=BFPara qu=C3=A9 sirven los presupuestos? <br>=E2=80=A2= Conceptos sobre el Presupuesto Maestro <br>=E2=80=A2 Presupuesto operati= vo y sus partes </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3> M=C3=93DULO 09</font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PRESUPUESTO MAESTRO Y PRESUPUESTO FINANCIERO</font></font></font><= /span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Presupuesto Maestro y su relaci=C3=B3n con el Presupuest= o financiero <br>=E2=80=A2 Presupuesto financiero y sus partes <br>=E2=80= =A2 Presupuesto de flujo de caja <br>=E2=80=A2 Presupuesto de Estado de s= ituaci=C3=B3n financiera </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PRESUPUESTOS Y AN=C3=81LISIS DE VARIACIONES </font></font></font><= /span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>=E2=80=A2 Objetivo del an=C3=A1lisis de variaciones <br>=E2=80=A2 = Presupuesto flexible y est=C3=A1tico <br>=E2=80=A2 An=C3=A1lisis de varia= ciones para Presupuestos<br> <br>M=C3=93DULO 10</font></font></font>= </span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PRESUPUESTOS Y PRODUCTOS EN PROCESO <br>=E2=80=A2 Productos en pro= ceso como parte del Costeo por procesos <br>=E2=80=A2 Costo de ventas con= siderando productos en proceso </font></font></font></span></span></div> <div> </div> <div style=3D"FONT-SIZE: 16px; FONT-FAMILY: Arial, 'Helvetica Neue', Helv= etica, sans-serif; COLOR: #000000; MARGIN: 0px; LINE-HEIGHT: 1.5; mso-lin= e-height-alt: 24px" align=3Djustify><span style=3D"COLOR: #4657a3"><span = style=3D"FONT-SIZE: 16px"><font color=3D"#000000"><font size=3D2><font si= ze=3D3>PRESUPUESTOS Y COSTOS EST=C3=81NDAR <br>=E2=80=A2 Conceptos sobre = costos est=C3=A1ndar <br></font></font></font></span></span><span style=3D= "COLOR: #4657a3"><span style=3D"FONT-SIZE: 16px"><font color=3D"#000000">= </font></span></span></div> <div style=3D"FONT-SIZE: 16px; 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