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DIPLOMADO DE ESPECIALIZACION:
=20
DIPLOMADO DE REINGENIERIA DE COSTOS
=20
INICIO: VIERNES 28 DE JUNIO
=20
VENTAJAS:=20
Al finalizar este curso podr=E1s optimizar la gesti=F3n econ=F3mica de cu=
alquier industria, asegurando mayores m=E1rgenes de beneficios, reducci=F3=
n de desembolsos de efectivo, as=ED como una perspectiva m=E1s estrat=E9g=
ica de su empresa.
=20
QUE APRENDERAS:
=20
M=D3DULO   01=20
=20
M=D3DULO INTRODUCCI=D3N A LA CONTABILIDAD DE COSTOS
=20
_ Fundamentos sobre costos y gastos=20
_ Diferencia entre costos y gastos=20
_ =BFPor qu=E9 debemos costear?=20
_ Consecuencias operativas y econ=F3micas de no realizar costeos adecuado=
s
=20
CLASIFICACI=D3N DE COSTOS SEG=DAN DIVERSOS CRITERIOS=20
=20
_ Criterios para la clasificaci=F3n de costos=20
_ Costos directos y Costos indirectos=20
_ Costos fijos y Costos variables=20
_ Costos relevantes y Costos irrelevantes
=20
M=D3DULO 02=20
=20
ELEMENTOS DE COSTOS DE PRODUCCI=D3N ESTADOS DE COSTOS Y ESTADO DE RESULTA=
DOS=20
=20
_ Materia prima=20
_ Mano de Obra Directa=20
_ Costos Indirectos de Fabricaci=F3n (CIF): materiales indirectos, mano d=
e obra indirecta y otros.=20
_ Formas de asignaci=F3n de los Costos Indirectos de Fabricaci=F3n=20
=20
ESTADOS DE COSTOS Y ESTADO DE RESULTADOS
=20
_ Materia prima disponible para el consumo=20
_ Materia prima consumida=20
_ Costo de producci=F3n=20
_ Costo de productos en proceso=20
_ Costo de producto terminado=20
_ Costo de ventas y Estado de resultados
=20
M=D3DULO 03=20
=20
COSTEO POR ABSORCI=D3N Y ESTADO DE RESULTADOS=20
_ Relaci=F3n del costeo por absorci=F3n con los inventarios=20
_ Variaci=F3n de utilidades bajo el costeo por absorci=F3n=20
_ Estructura del Estado de resultados bajo el costeo por absorci=F3n=20
=20
COSTEO VARIABLE Y ESTADO DE RESULTADOS=20
_ Relaci=F3n del costeo variable con los inventarios=20
_ Variaci=F3n de utilidades bajo el costeo por variable=20
_ Estructura del Estado de resultados bajo el costeo variable
=20
M=D3DULO 04=20
=20
SISTEMAS DE CONTABILIDAD DE COSTOS 1: COSTOS POR =D3RDENES DE TRABAJO=20
_ Campos de aplicaci=F3n del costeo por =F3rdenes de trabajo=20
_ =BFCosto por =F3rdenes de SERVICIOS?=20
_ Elementos de producci=F3n y Costos por =F3rdenes de trabajo=20
=20
SISTEMAS DE CONTABILIDAD DE COSTOS 2: COSTOS POR PROCESOS=20
_ Campos de aplicaci=F3n del costeo por procesos=20
_ Grado de avance y departamentos de transformaci=F3n=20
_ Productos en proceso inventariables=20
_ Unidades equivalentes=20
=20
M=D3DULO 05
=20
M=D3DULO SISTEMAS DE CONTABILIDAD DE COSTOS 3: COSTOS ABC=20
=20
_ =BFQu=E9 son los costos ABC?=20
_ Diferencia del costeo tradicional y costeo ABC=20
_ Inductores de costos=20
=20
 SISTEMAS DE CONTABILIDAD DE COSTOS 4: COSTOS CONJUNTOS=20
=20
_ Conceptos sobre costos conjuntos=20
_ Flujo de procesos que llevan a costos conjuntos=20
_ Valor neto realizable y costos conjuntos=20
=20
M=D3DULO 06
=20
AN=C1LISIS DE SENSIBILIDAD Y ESTRUCTURAS DE COSTOS=20
=20
_ An=E1lisis de sensibilidad "manual"=20
_ An=E1lisis de sensibilidad con Excel=20
_ Generaci=F3n de escenarios de estructuras de costos mediante el an=E1li=
sis de sensibilidad=20
=20
CASO INTEGRADOR DE COSTOS INDUSTRIALES
=20
_ Caso de manufactura de motocicletas=20
_ C=E1lculo del costo de producci=F3n=20
_ C=E1lculo de utilidades=20
_ An=E1lisis de sensibilidad y su relaci=F3n con las utilidades
=20
M=D3DULO 07
=20
PUNTO DE EQUILIBRIO CL=C1SICO=20
=20
_ Conceptos introductorios=20
_ Costos involucrados y margen de contribuci=F3n=20
_ Punto de equilibrio en unidades monetarias=20
_ Punto de equilibrio en unidades producidas=20
=20
PUNTO DE EQUILIBRIO ECON=D3MICO=20
=20
_ Inclusi=F3n de los gastos en el c=E1lculo del punto de equilibrio=20
_ Punto de equilibrio econ=F3mico en unidades monetarias=20
_ Punto de equilibrio econ=F3mico en unidades producidas
=20
M=D3DULO 08=20
=20
PUNTO DE EQUILIBRIO MULTIPRODUCTO
=20
_ Estructura de costos y gastos para empresas multiproducto=20
_ Punto de equilibrio multiproducto en unidades monetarias
_ Punto de equilibrio multiproducto en unidades producidas=20
=20
PRESUPUESTO MAESTRO Y PRESUPUESTO OPERATIVO
=20
_ =BFPara qu=E9 sirven los presupuestos?=20
_ Conceptos sobre el Presupuesto Maestro=20
_ Presupuesto operativo y sus partes=20
=20
 M=D3DULO 09
=20
PRESUPUESTO MAESTRO Y PRESUPUESTO FINANCIERO
=20
_ Presupuesto Maestro y su relaci=F3n con el Presupuesto financiero=20
_ Presupuesto financiero y sus partes=20
_ Presupuesto de flujo de caja=20
_ Presupuesto de Estado de situaci=F3n financiera=20
=20
PRESUPUESTOS Y AN=C1LISIS DE VARIACIONES=20
=20
_ Objetivo del an=E1lisis de variaciones=20
_ Presupuesto flexible y est=E1tico=20
_ An=E1lisis de variaciones para Presupuestos
=20
M=D3DULO 10
=20
PRESUPUESTOS Y PRODUCTOS EN PROCESO=20
_ Productos en proceso como parte del Costeo por procesos=20
_ Costo de ventas considerando productos en proceso=20
=20
PRESUPUESTOS Y COSTOS EST=C1NDAR=20
_ Conceptos sobre costos est=E1ndar=20
=20
VALOR:=20
Desde S/. 389
Cont=E1ctanos:
Informes por WhatsApp CLIC AQU=CD

Contacto: +51 922 275 718 / +51 960 862 972

L I D E R A

Si esta informaci=F3n no es de su inter=E9s, favor de escribirnos un corr=
eo en blanco a eliminarcorreo2016@gmail.com con el asunto "REMOVER". =20

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<P class=3DMsoNormal=20
style=3D"TEXT-ALIGN: center; MARGIN: 0cm; tab-stops: 150.75pt; mso-outlin=
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align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
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style=3D"MARGIN: 0cm; tab-stops: 150.75pt; mso-outline-level: 1"><B=20
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<P class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" align=3Dce=
nter><B=20
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style=3D'FONT-SIZE: 16pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
17; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
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DE REINGENIERIA DE COSTOS<o:p></o:p></SPAN></B></P>
<P class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" align=3Dce=
nter><SPAN=20
style=3D'FONT-SIZE: 26pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
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<P class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" align=3Dce=
nter><B=20
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style=3D'FONT-SIZE: 16pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
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VIERNES 28 DE JUNIO<o:p></o:p></SPAN></B></P>
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nter><B=20
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<P class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; mso-margin-bottom-alt: auto; m=
so-margin-top-alt: auto"><B=20
style=3D"mso-bidi-font-weight: normal"><U><SPAN=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
17; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
 mso-bidi-theme-font: minor-latin'>VENTAJAS:</SPAN></U></B>&nbsp;</P></DI=
V>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; mso-margin-bottom-alt: auto; m=
so-margin-top-alt: auto">
<P></P>
<P class=3DMsoNormal style=3D"MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
; mso-fareast-language: ES-PE'><FONT=20
size=3D3>Al finalizar este curso podr=E1s optimizar la gesti=F3n econ=F3m=
ica de=20
cualquier industria, asegurando mayores m=E1rgenes de beneficios, reducci=
=F3n de=20
desembolsos de efectivo, as=ED como una perspectiva m=E1s estrat=E9gica d=
e su=20
empresa.</FONT></SPAN></P></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
; mso-fareast-language: ES-PE'><FONT=20
size=3D3><o:p></o:p></FONT></SPAN>&nbsp;</DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><U><SPAN=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
17; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
 mso-bidi-theme-font: minor-latin'>QUE=20
APRENDERAS:</SPAN></U></B></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><U><SPAN=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
17; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
 mso-bidi-theme-font: minor-latin'></SPAN></U></B><B=20
style=3D"mso-bidi-font-weight: normal"><U><SPAN lang=3DES-PE=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #8060=
00; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
 mso-bidi-theme-font: minor-latin; mso-ansi-language: ES-PE; mso-themecol=
or: accent4; mso-themeshade: 128'><o:p></o:p></SPAN></U></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><FONT=20
face=3DCalibri>M=D3DULO<SPAN style=3D"mso-spacerun: yes">&nbsp;&nbsp; </S=
PAN>01=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><SPAN=20
style=3D"mso-spacerun: yes"></SPAN></SPAN></B><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><STRONG><FONT=20
style=3D"BACKGROUND-COLOR: #d3d3d3"></FONT></STRONG></o:p></SPAN></FONT>&=
nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>M=D3DULO INTRODUCCI=D3N A LA CONTABILIDAD DE=20
COSTOS<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></FONT></SPAN></B></D=
IV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Fundamentos sobre costos y gastos <o:p></o:p></FONT></SP=
AN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Diferencia entre costos y gastos <o:p></o:p></FONT></SPA=
N></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ =BFPor qu=E9 debemos costear? <o:p></o:p></FONT></SPAN><=
/DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Consecuencias operativas y econ=F3micas de no realizar c=
osteos=20
adecuados<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>CLASIFICACI=D3N DE COSTOS SEG=DAN DIVERSOS CRITERIOS=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Criterios para la clasificaci=F3n de costos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costos directos y Costos indirectos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costos fijos y Costos variables <o:p></o:p></FONT></SPAN=
></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costos relevantes y Costos=20
irrelevantes<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-l=
atin; mso-bidi-theme-font: minor-latin; mso-bidi-font-size: 11.0pt; mso-b=
idi-font-style: italic; mso-bidi-font-family: Calibri; mso-ascii-font-fam=
ily: Calibri; mso-hansi-font-family: Calibri"><o:p><FONT=20
size=3D3 face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey">M=D3DULO=20
02 </SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-P=
E=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p></o:p></SPAN></B></FONT></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>ELEMENTOS DE COSTOS DE PRODUCCI=D3N ESTADOS DE COSTOS Y ES=
TADO DE=20
RESULTADOS <o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Materia prima <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Mano de Obra Directa <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costos Indirectos de Fabricaci=F3n (CIF): materiales ind=
irectos,=20
mano de obra indirecta y otros. <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Formas de asignaci=F3n de los Costos Indirectos de Fabri=
caci=F3n=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>ESTADOS DE COSTOS Y ESTADO DE=20
RESULTADOS<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Materia prima disponible para el consumo=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Materia prima consumida <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costo de producci=F3n <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costo de productos en proceso <o:p></o:p></FONT></SPAN><=
/DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costo de producto terminado <o:p></o:p></FONT></SPAN></D=
IV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costo de ventas y Estado de=20
resultados<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey">M=D3DULO=20
03 </SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-P=
E=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p></o:p></SPAN></B></FONT></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>COSTEO POR ABSORCI=D3N Y ESTADO DE RESULTADOS=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Relaci=F3n del costeo por absorci=F3n con los inventario=
s=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Variaci=F3n de utilidades bajo el costeo por absorci=F3n=
=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Estructura del Estado de resultados bajo el costeo por a=
bsorci=F3n=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>COSTEO VARIABLE Y ESTADO DE RESULTADOS=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Relaci=F3n del costeo variable con los inventarios=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Variaci=F3n de utilidades bajo el costeo por variable=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Estructura del Estado de resultados bajo el costeo=20
variable<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPA=
N=20
lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey">M=D3DULO=20
04 </SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-P=
E=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p></o:p></SPAN></B></FONT></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>SISTEMAS DE CONTABILIDAD DE COSTOS 1: COSTOS POR =D3RDENES DE TR=
ABAJO=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Campos de aplicaci=F3n del costeo por =F3rdenes de traba=
jo=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ =BFCosto por =F3rdenes de SERVICIOS? <o:p></o:p></FONT><=
/SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Elementos de producci=F3n y Costos por =F3rdenes de trab=
ajo=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>SISTEMAS DE CONTABILIDAD DE COSTOS 2: COSTOS POR PROCESOS=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Campos de aplicaci=F3n del costeo por procesos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Grado de avance y departamentos de transformaci=F3n=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Productos en proceso inventariables=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Unidades equivalentes <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><FONT=20
face=3DCalibri>M=D3DULO 05<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>M=D3DULO SISTEMAS DE CONTABILIDAD DE COSTOS 3: COSTOS ABC=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ =BFQu=E9 son los costos ABC? <o:p></o:p></FONT></SPAN></=
DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Diferencia del costeo tradicional y costeo ABC=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Inductores de costos <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri><SPAN style=3D"mso-spacerun: yes">&nbsp;</SPAN><B=20
style=3D"mso-bidi-font-weight: normal">SISTEMAS DE CONTABILIDAD DE COSTOS=
 4:=20
COSTOS CONJUNTOS <o:p></o:p></B></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Conceptos sobre costos conjuntos <o:p></o:p></FONT></SPA=
N></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Flujo de procesos que llevan a costos conjuntos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Valor neto realizable y costos conjuntos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><FONT=20
face=3DCalibri>M=D3DULO 06<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>AN=C1LISIS DE SENSIBILIDAD Y ESTRUCTURAS DE COSTOS=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ An=E1lisis de sensibilidad "manual" <o:p></o:p></FONT></=
SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ An=E1lisis de sensibilidad con Excel=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Generaci=F3n de escenarios de estructuras de costos medi=
ante el=20
an=E1lisis de sensibilidad <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>CASO INTEGRADOR DE COSTOS=20
INDUSTRIALES<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Caso de manufactura de motocicletas=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ C=E1lculo del costo de producci=F3n <o:p></o:p></FONT></=
SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ C=E1lculo de utilidades <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ An=E1lisis de sensibilidad y su relaci=F3n con las=20
utilidades<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><FONT=20
face=3DCalibri>M=D3DULO 07<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PUNTO DE EQUILIBRIO CL=C1SICO <o:p></o:p></FONT></SPAN></B=
></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Conceptos introductorios <o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costos involucrados y margen de contribuci=F3n=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio en unidades monetarias=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio en unidades producidas=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PUNTO DE EQUILIBRIO ECON=D3MICO <o:p></o:p></FONT></SPAN><=
/B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Inclusi=F3n de los gastos en el c=E1lculo del punto de e=
quilibrio=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio econ=F3mico en unidades monetarias=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio econ=F3mico en unidades producidas<B=
=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"BACKGROUND: lightgrey; mso-bidi-font-style: italic; mso-highligh=
t: lightgrey"><o:p></o:p></SPAN></B></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><o:p><FONT=20
face=3DCalibri></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey">M=D3DULO=20
08 </SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-P=
E=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p></o:p></SPAN></B></FONT></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PUNTO DE EQUILIBRIO=20
MULTIPRODUCTO<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></FONT></SPAN></B></D=
IV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Estructura de costos y gastos para empresas multiproduct=
o=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio multiproducto en unidades=20
monetarias<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Punto de equilibrio multiproducto en unidades producidas=
=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PRESUPUESTO MAESTRO Y PRESUPUESTO=20
OPERATIVO<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ =BFPara qu=E9 sirven los presupuestos?=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Conceptos sobre el Presupuesto Maestro=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto operativo y sus partes=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;</SPAN>M=D3DULO 09</SPAN></B><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p></o:p></SPAN></B></FONT></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PRESUPUESTO MAESTRO Y PRESUPUESTO=20
FINANCIERO<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto Maestro y su relaci=F3n con el Presupuesto f=
inanciero=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto financiero y sus partes=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto de flujo de caja <o:p></o:p></FONT></SPAN></=
DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto de Estado de situaci=F3n financiera=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>PRESUPUESTOS Y AN=C1LISIS DE VARIACIONES=20
<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></B></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Objetivo del an=E1lisis de variaciones=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Presupuesto flexible y est=E1tico <o:p></o:p></FONT></SP=
AN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ An=E1lisis de variaciones para Presupuestos<B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"mso-bidi-font-style: italic"><o:p></o:p></SPAN></B></FONT></SPAN=
></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><FONT face=3DCalibri><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; BACKGROUND: lightgrey; mso-ascii-theme-font: mi=
nor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-=
latin; mso-bidi-font-style: italic; mso-bidi-font-family: Calibri; mso-as=
cii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-highlight: =
lightgrey"><SPAN=20
style=3D"mso-spacerun: yes"></SPAN></SPAN></B><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-st=
yle: italic; mso-bidi-font-family: Calibri; mso-ascii-font-family: Calibr=
i; mso-hansi-font-family: Calibri"><o:p><FONT=20
style=3D"BACKGROUND-COLOR: #d3d3d3"></FONT></o:p></SPAN></B></FONT>&nbsp;=
</DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; BACKGROUND: lightgrey; mso-as=
cii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-=
theme-font: minor-latin; mso-bidi-font-style: italic; mso-highlight: ligh=
tgrey'><FONT=20
size=3D3>M=D3DULO 10<o:p></o:p></FONT></SPAN></B></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; BACKGROUND: lightgrey; mso-as=
cii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-=
theme-font: minor-latin; mso-bidi-font-style: italic; mso-highlight: ligh=
tgrey'><o:p><FONT=20
size=3D3></FONT></o:p></SPAN></B>&nbsp;</DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>PRESUPUESTOS Y PRODUCTOS EN PROCESO <o:p></o:p></FONT></SPAN></B=
></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Productos en proceso como parte del Costeo por procesos=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Costo de ventas considerando productos en proceso=20
<o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><o:p><FONT=20
face=3DCalibri>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>PRESUPUESTOS Y COSTOS EST=C1NDAR <o:p></o:p></FONT></SPAN></B></=
DIV>
<DIV class=3DMsoPlainText style=3D"MARGIN: 0cm"><SPAN lang=3DES-PE=20
style=3D"FONT-SIZE: 12pt; mso-ascii-theme-font: minor-latin; mso-hansi-th=
eme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-bidi-font-fa=
mily: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Cal=
ibri"><FONT=20
face=3DCalibri>_ Conceptos sobre costos est=E1ndar <o:p></o:p></FONT></SP=
AN></DIV>
<DIV class=3DMsoNormal=20
style=3D"BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTO=
M: medium none; TEXT-ALIGN: justify; BORDER-LEFT: medium none; MARGIN: 0c=
m; TEXT-INDENT: 35.5pt; mso-padding-alt: 31.0pt 31.0pt 31.0pt 31.0pt; mso=
-border-shadow: yes"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><o:p><FONT=20
size=3D3>&nbsp;</FONT></o:p></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"MARGIN: 0cm"><U><SPAN=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #a975=
17; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;=
 mso-bidi-theme-font: minor-latin; mso-bidi-font-weight: bold'>VALOR:=20
</SPAN></U><SPAN lang=3DES-PE=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; mso-ascii-th=
eme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-=
font: minor-latin; mso-fareast-language: EN-US; mso-ansi-language: ES-PE'=
><o:p></o:p></SPAN></DIV>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><B>=
<SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><FONT=20
size=3D3>Desde S/. 389</FONT></SPAN></B></DIV>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><SP=
AN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><SP=
AN><FONT=20
face=3DCalibri><o:p></o:p></FONT></SPAN>
<P></P><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: black; mso-ascii-theme=
-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-fon=
t: minor-latin'><o:p>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%; mso=
-margin-bottom-alt: auto; mso-margin-top-alt: auto"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><SPAN=20
style=3D'FONT-SIZE: 8pt; FONT-FAMILY: "Calibri",sans-serif; LINE-HEIGHT: =
150%; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-lati=
n; mso-bidi-theme-font: minor-latin'><o:p><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: black; mso-ascii-theme=
-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-fon=
t: minor-latin'><o:p><FONT=20
size=3D3><B><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'><FONT=20
size=3D4>Cont=E1ctanos:</FONT></SPAN></B></FONT></o:p></SPAN></o:p></SPAN=
></SPAN><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; mso-ascii-theme-font: minor-l=
atin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-latin=
'><SPAN=20
style=3D'FONT-SIZE: 8pt; FONT-FAMILY: "Calibri",sans-serif; LINE-HEIGHT: =
150%; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-lati=
n; mso-bidi-theme-font: minor-latin'><o:p><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: black; mso-ascii-theme=
-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-fon=
t: minor-latin'><o:p><FONT=20
size=3D3></DIV>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%; mso=
-margin-bottom-alt: auto; mso-margin-top-alt: auto">
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%">
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%">
<DIV class=3DMsoNormal=20
style=3D"BACKGROUND: white; MARGIN: 0cm 0cm 5.25pt; mso-margin-top-alt: a=
uto">
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'><FONT=20
size=3D4>Informes por WhatsApp <SPAN=20
style=3D"BACKGROUND: yellow; mso-highlight: yellow"><A=20
href=3D"https://api.whatsapp.com/send?phone=3D51936631677&text=3DDeseo in=
formaci=F3n sobre el Diplomado de Reingenier=EDa de Costos CA">CLIC=20
AQU=CD</A></SPAN><o:p></o:p></FONT></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm">&nbsp;<=
/DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'><FONT=20
size=3D4>Contacto: +51 922 275 718 / +51 960 862 972</FONT></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'><FONT=20
size=3D4></FONT></SPAN>&nbsp;</DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'><FONT=20
size=3D4><STRONG>L I D E R A</STRONG></FONT></SPAN></DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'></SPAN>&n=
bsp;</DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><SPAN=20
style=3D'FONT-FAMILY: "Calibri",sans-serif; COLOR: #385623; mso-ascii-the=
me-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-theme-f=
ont: minor-latin; mso-themecolor: accent6; mso-themeshade: 128'>
<DIV class=3DMsoNormal=20
style=3D"TEXT-ALIGN: center; MARGIN: 5pt 0cm; LINE-HEIGHT: normal; TEXT-A=
UTOSPACE: ; mso-layout-grid-align: none"=20
align=3Dcenter><FONT face=3DCalibri><SPAN=20
style=3D'FONT-SIZE: 12pt; mso-bidi-font-family: "Times New Roman"'>Si est=
a=20
informaci=F3n no es de su inter=E9s, favor de escribirnos un correo en bl=
anco a=20
</SPAN><SPAN lang=3DEN-US=20
style=3D'FONT-SIZE: 12pt; mso-ansi-language: EN-US; mso-bidi-font-family:=
 "Times New Roman"'><A=20
href=3D"mailto:eliminarcorreo2016@gmail.com"><SPAN lang=3DES-PE=20
style=3D"COLOR: blue; mso-ansi-language: ES-PE">eliminarcorreo2016@gmail.=
com</SPAN></A></SPAN><SPAN=20
style=3D'FONT-SIZE: 12pt; mso-bidi-font-family: "Times New Roman"'> con e=
l asunto=20
"REMOVER".</SPAN></FONT></SPAN></FONT></o:p></SPAN></o:p></SPAN></SPAN><F=
ONT=20
size=3D3>&nbsp;</FONT></o:p></SPAN><FONT color=3D#002060=20
size=3D3>&nbsp;</FONT></DIV></DIV></DIV></DIV></DIV></DIV></DIV></SPAN></=
DIV></FONT></BODY></HTML>

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