WHAT IS THE BASIS OF YOUR INVESTIGATION WORK.
This work is based on the problem of the presentation of financial statements and on the decision-making of the Medicamentos SA industry. Faced with this situation, it is established that the implementation of the cost per product system based on International Standard No. 2.
research-theoretical-ballotaryInventories will allow reasonable costs for financial statements and decision making on economy, efficiency, effectiveness, continuous improvement and business competitiveness.
POINT OUT TWO HISTORICAL BACKGROUND YOU HAVE USED IN YOUR WORK:
According to Yacuzzi (2014), the work he has done is a practical introduction to the study of quality costs (QC). Some simple applications and methods are described in the first sections. Using examples of the implementation of a QC system in the conditioning area of a multinational pharmaceutical laboratory operating in Argentina, definitions and cost calculations are presented, with examples of the most common reports and forms.
Ramírez (2014); highlights the importance of correctly valuing costs and then recording them in accounting and presenting them in financial statements in order to facilitate decision-making for optimal management of companies, in terms of economy, efficiency, effectiveness, continuous improvement and competitiveness.
WHAT CONSISTS OF THE COST SYSTEM BASED ON IAS 2:
According to Rincón (2013); The product cost system based on International Standard No. 2 - Inventories, is a set of interlocking elements with the objective of determining the reasonable cost of companies' inventories. In accordance with the aforementioned standard, the cost of inventories will include all costs derived from their acquisition and transformation, as well as other costs that have been incurred to give them their current condition and location.
WHAT CONSISTS OF THE COST OF PRODUCTION OF A COMPANY.
For Sánchez (2013), the cost of production is a fundamental element of business production. In this regard, the theory of production and costs where it analyzes the way in which the given product combines various inputs to produce a stipulated quantity in an economically efficient way. Every society has to organize the production process in some way to adequately solve fundamental economic problems. But regardless of the organization that is adopted, there are certain universal economic principles that govern the production process. The production of goods and services can be in the hands of the state, as in the communist system; or in the hands of private enterprise, as in the capitalist system.But in both cases the productive activity is conditioned by certain laws or general principles that the employer has to take into consideration if he wishes to achieve the most efficient use of the economic resources at his disposal; that is, to achieve maximum production with maximum economy, under any type of socio-economic organization. The principles that regulate economic activity are: Principle of Scarcity; Law of Decreasing Returns and the Principle of Economic Efficiency.Law of Decreasing Returns and the Principle of Economic Efficiency.Law of Decreasing Returns and the Principle of Economic Efficiency.
WHAT DOES THE COST OF PRODUCTION CONSIST OF AS AN INFORMATION SYSTEM:
According to Romero (2014), the cost calculation is integrated into the information system essential for the management of a company. The analysis of business costs is extremely important, mainly from a practical point of view, since its ignorance can entail risks for the company, and even, as has happened in many cases, lead to its disappearance. Knowing not only what happened, but also where, when, to what extent (how much), how and why it happened, allows us to correct past deviations and prepare a better administration for the future.
WHAT CONSISTS OF THE FINANCIAL STATEMENTS IN THE FRAMEWORK OF THE IAS.
According to Ferrer (2013); within the framework of International Standard No. 1- Presentation of financial statements; Such general information purpose financial statements (called “financial statements”) are those that are intended to meet the needs of users who are not in a position to demand reports tailored to their specific information needs. The application of a requirement will be impractical when the entity cannot apply it after making all reasonable efforts to do so. International Financial Reporting Standards (IFRS) are the Standards and Interpretations issued by the International Accounting Standards Board (IASB). These Standards include: (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations;and (d) SIC Interpretations.
REFLECTING THE FINANCIAL STATEMENTS OF THE COMPANIES:
Financial statements reflect the effects of transactions and other events of a company, grouping them by categories, according to their economic characteristics, which are called elements. In the case of the balance sheet, the elements that measure the financial situation are: assets, liabilities and equity. In the income statement, the items are income and expenses. The Conceptual Framework does not identify any unique element of the statement of changes in equity or the statement of cash flows, which rather combines elements of the balance sheet and the statement of profit and loss. For the purposes of developing the PCGE, these elements are considered for the initial classification of the accounting codes.
WHAT ARE THE ESSENTIAL CHARACTERISTICS OF THE FINANCIAL STATEMENTS:
The essential characteristics of each item are discussed below.
- a) Asset: resource controlled by the entity as a result of past events, from which the company expects to obtain economic benefits. b) Liability: present obligation of the company, arising from past events, on whose maturity, and to pay it, the entity expects dispose of resources that incorporate economic benefits c) Equity: residual part of the company's assets once liabilities have been deducted d) Income: are increases in economic benefits, produced during the accounting period, in the form of inflows or increases value of assets, or as decreases in obligations that result in increases in equity, and are not related to the contributions of owners to this equity e) Expenses: decreases in economic benefits, produced in the accounting period,in the form of outflows or decreases in the value of assets, or originated in an obligation or increase in liabilities, which result in decreases in equity, and are not related to the distributions made to the owners of that equity.
WHAT DOES THE RECOGNITION OF TRANSACTIONS UNDER THE FRAMEWORK OF IFRS CONSIST?
Any item that meets the definition of an item should be recognized as long as: it is probable that any economic benefit associated with the item will flow to or leave the business; and, the item has a cost or value that can be reliably measured.
WHAT IS THE HISTORICAL COST IN THE FRAMEWORK OF IFRS?
Historical cost: the asset is recorded at the amount of cash and other items that represent obligations, or at the fair value of the consideration given in exchange at the time of acquisition; the liability, for the value of the product received in exchange for incurring a debt, or, in other circumstances, for the amount of cash and other equivalent items expected to be paid to satisfy the corresponding debt, in the normal course of the operation.
WHAT DOES THE CURRENT COST CONSIST OF UNDER THE IFRS?
Current cost: the asset is accounted for by the amount of cash and other cash equivalent items, which should be paid if the same asset or another equivalent is currently acquired; the liability, for the amount, without discounting, of cash or other cash-equivalent items, that would be required to settle the liability at the present time.
WHAT CONSISTS OF THE REALIZABLE VALUE UNDER THE FRAMEWORK OF IFRS:
Realizable (liquidation) value: the asset is accounted for by the amount of cash and other cash-equivalent items that could be obtained, at the present time, by the unforced sale of the asset. The liability is carried by its settlement values, that is, by the amounts, without discounting, of cash or other cash equivalents, which are expected to be used in the payment of debts.
WHAT IS THE PRESENT VALUE IN THE FRAMEWORK OF IFRS:
Present value: the asset is accounted for at present value, discounting the net cash inflows that the item is expected to generate in the normal course of the operation. The liability is accounted for at present value, discounting the net cash outflows that are expected to be needed to pay such debts, in the normal course of operations.
IN WHICH THE FAIR VALUE OF IFRS CONSISTS:
Fair value is the price for which an asset can be acquired or a liability paid, between interested parties, duly informed, in a transaction under conditions of free competition. Fair value is preferably calculated by reference to a reliable market value; the listing price in an active market is the best fair value reference, meaning an active market is one that meets the following conditions: - the goods exchanged are homogeneous; - buyers and sellers are permanently present; and, - the prices are known and easily accessible to the public. In addition, these prices reflect actual, current, and regularly occurring market transactions. In other cases, in the absence of the existence of a reference market to measure fair value,Other forms of measurement based on discounted values of associated future cash flows are accepted.
WHAT DOES THE UNDERSTANDING OF THE FINANCIAL STATEMENTS CONSIST OF:
Comprehension: The information in the financial statements must be easily understandable by users with reasonable knowledge of economic activities and the business world, as well as their accounting, and with a willingness to study the information with reasonable diligence. However, information on complex topics must be included for reasons of relevance, even though it is difficult for certain users to understand.
WHAT IS THE RELEVANCE OF THE FINANCIAL STATEMENTS:
Relevance (relative importance or materiality): The relevance of the information is affected by its nature and relative importance; In some cases, nature alone (presentation of a new segment, conclusion of a future contract, change of cost formula, among others) can determine the relevance of the information. Information is material when, if it is omitted or presented incorrectly, it can influence the economic decisions of users (evaluation of past, current or future events) taken from the financial statements.
WHAT CONSISTS OF THE RELIABILITY OF THE FINANCIAL STATEMENTS:
Reliability: The information must be free of material errors, biases or prejudices (it must be neutral) to be useful, and users can trust it. In addition, for the information to be reliable, it must faithfully represent the transactions and other events that are intended; be presented according to its essence and economic reality, and not only according to its legal form. Likewise, it must be taken into account that in the preparation of financial information a series of situations arise subject to uncertainty, which require judgments that must be made exercising prudence. This implies that assets and income as well as obligations and expenses are not overvalued or undervalued. In order for the information in the financial statements to be considered reliable, it must be complete.
WHAT IS THE COMPARABILITY OF THE FINANCIAL STATEMENTS:
Comparability: The information must be presented in a comparative way, in a way that allows users to observe the evolution of the company, the trend of its business, and, even, it can be compared with information from other companies. The comparability is also based on the uniform application of accounting policies in the preparation and presentation of financial information. This does not mean that companies should not modify accounting policies, as long as there are other more relevant and reliable ones. Users of financial information must be informed of the accounting policies used in the preparation of financial statements, of any changes in them, and of the effects of said changes.
WHAT IS THE OPPORTUNITY OF THE FINANCIAL STATEMENTS:
Timeliness: In order for financial information to be useful, it must be made known to users in a timely manner, so that it does not lose its relevance. This, without losing sight of the fact that in certain cases a fact is not fully known or a transaction has not been concluded; In these cases a balance must be struck between relevance and reliability;
WHAT DOES BUSINESS DECISION MAKING CONSIST OF:
According to Koontz & O'Donnell (2014), business decision-making is an activity that is always carried out by shareholders, directors, managers and other officials; It consists of choosing an option that fits within the goals, objectives and mission of the company. In that sense, effective decision-making is also the process during which company managers must choose between two or more alternatives to improve the economy, efficiency, effectiveness, continuous improvement and competitiveness of the company. Each and every one of us spends the days and hours of our lives having to make decisions. Some decisions have a relative importance in the development of our life, while others are gravitant in it. For administrators,the decision-making process is undoubtedly one of the greatest responsibilities.
WHAT IS THE MAKING OF BUSINESS DECISIONS CIRCUMSTED?
Decision-making in an organization is limited to a series of people who are supporting the same project. We must start by making a selection of decisions, and this selection is one of the tasks of great importance. It is often said that decisions are something like the engine of business and indeed, the proper selection of alternatives largely depends on the success of any organization. A decision can vary in trascendence and connotation. Managers sometimes view decision making as their main job, because they constantly have to decide what needs to be done, who should do it, when and where, and sometimes even how it will be done. However, decision making is only one step of planning,even when done quickly and with little attention or when it influences action for only a few minutes.
COMMENT ON THE MAIN ASPECTS OF THE INDUSTRIA FARMACEUTICA MEDICAMENTOS SA
MEDICAMENTOS SA is a pharmaceutical company with 100% Peruvian capital with almost half a century of experience in the preparation, commercialization and manufacturing service of pharmaceutical products for the national and foreign markets. Decades of experience, but with technology for the future.
We have two independent plants, with modern infrastructure and state-of-the-art machinery, which allows us to guarantee the production of products with the highest quality while maintaining international standards that strictly comply with the Good Manufacturing Practices (BPM) standards established by DIGEMID-Peru. (General Directorate of Medicines, Supplies and Drugs) and other government institutions in the field of health in Argentina, Colombia and the United States.
The success of our products and services has allowed us to develop solid growth in the participation of the national pharmaceutical market, both institutional and private. This success leads us to fulfill a vital social commitment: to contribute to the development and well-being of Peru and Peruvians through the generation of more jobs, as well as participation in the country's growth.
MEDICAMENTOS SA is among the top 5 pharmaceutical laboratories in Peru and ranks first in sales, as a laboratory with national capital. We have our own products that are leaders in various therapeutic classes and with the authorization of more than 100 brands that we market in pharmacies, drugstores and state institutions, serving different pharmaceutical specialties.
WHAT IS THE MISSION OF THE INDUSTRIAL:
To be experts in building brands and developing people, leaders in the pharmaceutical industry, based on ethical principles.
WHAT IS THE VISION OF THE INDUSTRY:
MEDICAMENTOS SA will be recognized as the reference company of the Peruvian Pharmaceutical industry; that satisfies the therapeutic requirements of the broadest sectors of the population, at fair prices. A company that lives the principles of respect for people and where its workers and shareholders feel fairly remunerated, committed to each other, to the company, the country and the environment.
WHAT IS THE COMPANY'S PRODUCT LINE:
- AntibacterialAntihistamines / CorticosteroidsAntisepticsHydrationDigestive LineOTC LineBreathing LineOphthalmic Line AKORN-MEDIVISIÓNWomen's HealthContrast SolutionsUrological / VascularDermatological LineVitamin TherapyCentral Nervous SystemGeneric Line
WHAT IS AND IN WHAT CONDITIONS IS THE INFRASTRUCTURE OF THE INDUSTRY:
We currently have two independent plants, with modern infrastructure and state-of-the-art machinery.
Lima Plant
The Lima plant has an area of 20,000 m2 with a built area of 13,500 m2 and houses two independent sub-plants:
For non-beta-lactam products of 12,700 m2.
For beta-lactam products of 800 m2.
Each manufacturing area has independent personnel, services and supplies, in order to avoid any kind of cross contamination in compliance with the Good Manufacturing Practices (GMP) established by the DIGEMID (General Directorate of Medicines, Supplies and Drugs).
Plant Ate
The plant acquired through the purchase of TRIFARMA has a constructed area of 18,000 m2 with 2 independent areas and with the following distribution:
For non-beta-lactam products of 17,000 m2.
For Beta-lactam - Penicillin products of 1 000 m2.
As in the Lima Plant, each manufacturing area is independent to prevent any contamination.
COMMENT THE BUSINESS SALES:
As part of our commitment to the welfare of all Peruvians, MEDICAMENTOS SA offers an extensive line of products, adhering to the required quality standards; MEDICAMENTOS SA is recognized for its constant research and product innovation, in addition our company redoubles its efforts in a permanent positioning strategy in all markets, achieving a real expansion and a global projection, constantly adapting to the progress of science, and with the constant challenge of growing, that is why we always work on the development of new products and line extensions, and on obtaining licenses for new drugs and technologies to cover an ever greater spectrum of community needs, maintaining profitability adequate that allows us maximum growth,to expand our product offering and to maintain unbeatable quality standards.
Our competitive strength is based on: the talent and professionalism of our employees, in an environment of high motivation and permanent training, the excellent quality of our products at prices within everyone's reach, and on our clients, on whom we rely to achieve our goals. objectives.
WHAT ARE THE MAIN CUSTOMERS OF THE COMPANY:
- MINISTRY OF HEALTH HEALTH HOSPITALS POLICE FORCES HOSPITALS ARMED FORCES (MILITARY) METROPOLITAN SOLIDARITY SYSTEM
HOW THE PRACTICAL CASE OF YOUR INVESTIGATION WORK HAS CARRIED OUT
The problem is identified in the following:
- In accounting for direct raw material used In accounting for direct labor used In accounting for indirect costs used In presenting the costs of goods that have not been sold in the statement of financial position In presenting cost of sales of goods sold In formulating ratios related to business costs
COMMENT ON THE FOLLOWING FINANCIAL STATEMENT:
COMMENT ON THE FOLLOWING FINANCIAL STATEMENT:
COMMENT THE FOLLOWING ACCOUNTING ENTRY:
| 1.- For the purchase of premium material
60 PURCHASES …………………………………… 45,000.00 604 Raw Materials 42 Suppliers ………………………………………………..45,000.00 421 Invoice x Pay COMMENT ON THE FOLLOWING ACCOUNTING ENTRY: ----------– 24 Raw Material ………………………………….45,000.00 241 Product X 61 Stock Variation …………………………………… 45,000.00 614 Variation Premium Mat. COMMENT THE FOLLOWING ACCOUNTING ENTRY: ----------- 2.- Output of raw material to production 61 Variation of Inventories ……………………….45,000.00 614 Variation of Raw Material 24 Raw Material ……………… ……………………………… 45,000.00 241 Product X COMMENT THE FOLLOWING ACCOUNTING ENTRY: ---------- 91 Cost of Production ………………………… 45,000.00 911 Product X 79 CICC …………………………………………………… …..45,000.00 ---------– COMMENT THE FOLLOWING ACCOUNTING ENTRY: 62 Personnel expenses …………………………..20,000.00 41 Remuneration payable ……………………………… 20,000.00 ---------- COMMENT THE FOLLOWING ACCOUNTING ENTRY: 91 Cost of Production ………………………… 20,000.00 911 Product X 79 CICC ………………………………………………………..20,000.00 ------ ---- COMMENT THE FOLLOWING ACCOUNTING ENTRY: 63 Service expenses …………………………..16,344.00 42 Trade Accounts Payable ……………………………… 16,344.00 ---------- COMMENT THE FOLLOWING ACCOUNTING ENTRY: 91 Cost of Production ………………………… 16,344.00 911 Product X 79 CICC ………………………………………………………..16,344.00 COMMENT THE FOLLOWING ACCOUNTING ENTRY: 21 Finished Products ………………………….81,344.00 211 Product X 71 Stored Production (or storage) …………………..81,344.00 711 Variation of finished products ---------- COMMENT ON THE FOLLOWING ACCOUNTING ENTRY: 69 Cost of Sales ………………………………….68,118.00 691 Finished Products 21 Finished Products ……………………………………..68,118.00 211 Product X COMMENT THE FOLLOWING ACCOUNTING ENTRY: ---------– 12 Accounts receivable ……………………………….112,394.00 70 Sales ………………………………………………………… 112,394.00 |
EXPLAIN THE STATUS OF THE COST OF FINISHED PRODUCTS:
| CONCEPTS | AMOUNTS |
| INITIAL INVENTORY OF PROD. FINISHED | 25,542 |
| COST OF PRODUCTION OF PROD. FINISHED * | 81,344 |
| AVAILABLE FOR SALE | 106,886 |
| FINAL INVENTORY OF PROD. FINISHED | (38,768) |
| COST OF SALES OF PROD. FINISHED | 68,118 |
WHAT DOES THE COST OF PRODUCTION OF FINISHED PRODUCTS CONSIST OF FOR THE 2014 FINANCIAL YEAR *:
| CONCEPTS | AMOUNTS |
| COST OF DIRECT RAW MATERIALS USED | 45,000 |
| DIRECT LABOR USED | 20,000 |
| INDIRECT MANUFACTURING COSTS USED | 16,344 |
| COST OF FINISHED PRODUCTS | 81,344 |
COMMENT ON THE RELEVANCE OF A COMPANY'S MANAGEMENT RATIOS:
SAY IF THE GENERAL COMPANY LAW HAS ANYTHING TO DO WITH THE FINANCIAL STATEMENTS OF THE COMPANIES:
Law 26887- General Law of Companies:
This Law establishes that at the end of the fiscal year, the board of directors must formulate the report, the financial statements and the proposal for the application of profits, if any. From these documents, the economic and financial situation of the company, the state of its business and the results obtained in the past year must be clearly and precisely stated. The financial statements must be made available to the shareholders with the necessary advance notice to be submitted, according to law, to the consideration of the annual mandatory meeting. In the report, the board of directors reports to the general meeting of the progress and status of the businesses, the projects developed and the main events that occurred during the year, as well as the situation of the company and the results obtained. The memory must contain at least:The indication of the significant investments made during the year; the existence of significant contingencies; significant events that occurred after the close of the fiscal year; any other relevant information that the general meeting must know; and, the other reports and requirements established by law.
It is also established that the financial statements are prepared and presented in accordance with the legal provisions on the matter and with generally accepted accounting principles in the country. Likewise, it is considered that the articles of incorporation, the bylaws or the general meeting resolution, adopted by ten percent of the subscribed shares with voting rights, may provide that the corporation have an annual external audit. Companies that are subject to an annual external audit in accordance with the law or as indicated in the preceding paragraph, will appoint their external auditors annually. The auditors' report will be presented to the general meeting together with the financial statements.
WHAT IS THE SINGLE ORDERED TEXT OF THE LAW TO PROMOTE COMPETITIVENESS, FORMALIZATION AND DEVELOPMENT OF MICRO AND SMALL ENTERPRISES AND ACCESS TO DECENT EMPLOYMENT:
It was promulgated by Supreme Decree No. 007-2008-TR on 09.30.2008. The objective of this Law was the promotion of competitiveness, formalization and development of micro and small companies for the expansion of their internal and external market, within the framework of the process of promoting employment, social inclusion and formalization of the economy. for progressive access to employment in conditions of dignity and sufficiency.
IN WHICH YOUR INCOME TAX LAW CONSISTS:
In its 65th article, it states that income recipients whose gross annual income does not exceed 150 UIT must keep at least a sales record, a purchase record and a journal. While income earners between 150 and 1,700 UIT must keep records in accordance with the provisions of SUNAT.
WHAT DOES THE INCOME TAX REGULATION CONSIST OF:
In its 35th article, it establishes the requirements for accounting for costs related to inventories, and also indicates that by means of a Superintendency Resolution, it may establish the requirements, characteristics, content, form and conditions in which the records must be kept.
In its article 21, section c) we find the definitions of inventory depletion and depletion and the requirements of SUNAT to accredit the expense or loss of a tax nature for these concepts
WHAT IS THE INTERNATIONAL ACCOUNTING STANDARD 2: INVENTORIES
The objective of this Standard is to prescribe the accounting treatment of inventories. A fundamental issue in inventory accounting is the amount of cost that must be recognized as an asset, so that it is deferred until the corresponding income is recognized. This Standard provides practical guidance for the determination of that cost, as well as for subsequent recognition as an expense for the period, also including any impairment that reduces the carrying amount to net realizable value. It also provides guidance on the cost formulas that are used to attribute costs to inventories.
WHAT IS THE INTERNATIONAL ACCOUNTING STANDARD 1 PRESENTATION OF FINANCIAL STATEMENTS:
Objective 1 This Standard establishes the bases for the presentation of general purpose financial statements, to ensure that they are comparable, both with the financial statements of the same entity corresponding to previous periods, as well as with those of other entities. This Standard establishes general requirements for the presentation of financial statements, guidelines for determining their structure and minimum requirements on their content.
WHAT IS THE INTERNATIONAL ACCOUNTING STANDARD 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS:
The objective of this Standard is to prescribe the criteria for selecting and modifying accounting policies, as well as the accounting treatment and information to be disclosed about changes in accounting policies, changes in accounting estimates, and correction of errors. The Standard seeks to enhance the relevance and reliability of an entity's financial statements, as well as comparability with the financial statements issued by it in previous periods, and with those prepared by other entities. 2 The disclosure requirements related to accounting policies, except those referring to changes in accounting policies, have been established in IAS 1 Presentation of Financial Statements.
WHAT DOES THE BUSINESS GENERAL ACCOUNTING PLAN CONSIST OF:
The General Business Accounting Plan (PCGE) has the following objectives:
- The accumulation of information on the economic facts that a company must register according to the activities it carries out, in accordance with a code structure that complies with the official accounting model in Peru, which is the one that corresponds to the International Financial Reporting Standards - IFRS1 Provide companies with accounting codes to record their transactions, which allow them to have an adequate degree of analysis; and based on this, obtain financial statements that reflect their financial situation, results of operations and cash flows; Provide supervisory and control bodies with standardized information on the transactions that companies carry out.
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Presented to obtain the Title of Public Accountant in Accounting at the National University Federico Villarreal de Lima Peru.TERRY, George (2013) Principles of Management. Mexico. Compañía Editorial Continental SA. From CV.THOMPSON, Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.George (2013) Principles of Management. Mexico. Compañía Editorial Continental SA. From CV.THOMPSON, Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to apply for the Master's Degree in Taxation.George (2013) Principles of Management. Mexico. Compañía Editorial Continental SA. From CV.THOMPSON, Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to apply for the Master's Degree in Taxation.Mexico. Compañía Editorial Continental SA. From CV.THOMPSON, Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to apply for the Master's Degree in Taxation.Mexico. Compañía Editorial Continental SA. From CV.THOMPSON, Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance sheet and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Walker (2014) General Theory of Decision Making. Mexico. Editora Campus Ltda.URBANO Santa María, Ricardo (2013) Thesis: Budget optimization through balance sheet and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Budget optimization through balance and matrix accounting. Malaga, Spain. University: Malaga. Presented to qualify for the degree of Doctor in Accounting and Auditing. YACUZZI Enrique (2014) The costs of quality: Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.Concepts and applications in the pharmaceutical industry. Presented at the CEMA University. Buenos Aires. CEMA.ZAVALA Ríos Marcial Emiliano (2013) THESIS: Real assessment of taxes and the impact on business costs. Metalworking industries case. Presented at the Federico Villarreal National University to opt for the Master's Degree in Taxation.
