scieee Open visual document viewer

Aproximación a una metodología de implantación de sistemas E.R.P. en pymes industriales.

Amezcua Ogáyar, Juan Manuel; Fuentes Lombardo, Guadalupe

Abstract

Recientemente la disponibilidad de software de gestión tipo ERP a un coste relativamente reducido, ha permitido la difusión de estos sistemas entre las PYMES, si bien su implantación en este tipo de empresas reviste un carácter específico

Full text

$352;,0$&,Ï1$81$0(72'2/2*Ë$'(,03/$17$&,Ï1'( 6,67(0$6(53(13<0(6,1'8675,$/(6 $PH]FXD2Ji DU-XDQ0DQXHO&DxDV/R]DQR/XFDV)XHQWHV/RPEDUGR*XDGDOXSH (VFXHOD3ROLWpFQLFD6XSHULRU±8QLYHUVLGDGGH-DpQ &9LUJHQGHOD&DEH]DQ'HS&± -$e1 (PDLO MDPH]FXD#XMDHQHV OOR]DQR#XMDHQHV JIXHQWHV#XMDHQHV 5(680(1 5HFLHQWHPHQWH OD GLVSRQLELOLGDG GH VRIWZDUH GH JHVWLyQ WLSR (53 D XQ FRVWH UHODWLYDPHQWH UHGXFLGRKDSHUPLWLGRODGLIXVLyQGHHVWRVVLVWHPDVHQWUHODV3<0(6VLELHQVXLPSODQWDFLyQHQ HVWH WLSR GH HPSUHVDV UHYLVWH XQ FDUiFWHU HVSHF ILFR (Q HVWH VHQWLGR FRQVLGHUDPRV RSRUWXQR GHWHQHUQRVHQDQDOL]DUODPHWRGRORJ DGHLPSODQWDFLyQFRPRHOHPHQWRFODYHSDUDORJUDUHOp[LWR HVSHUDGRFRQODSXHVWDHQPDUFKDGHVLVWHPDVGHHVWDFODVH ,1752'8&&,Ï1 $ORODUJRGHORV~OWLPRVDxRVVHKDSXHVWRGHPDQLILHVWRXQDFODUDWHQGHQFLDHQHO FRPSRUWDPLHQWR GH ODV HPSUHVDV TXH GHFLGHQ DOWHUDU VX HVWUDWHJLD HQ WHFQRORJ DV GH OD LQIRUPDFLyQ HQ HO VHQWLGR GH RSWDU SRU OD DGTXLVLFLyQ GH SDTXHWHV LQIRUPiWLFRV GH XVR JHQHUDOTXHVHDGDSWDQDSRVWHULRULDODVQHFHVLGDGHV FDUDFWHU VWLFDVGH ODHPSUHVDFRQFUHWD >@(OPHUFDGRGHORVVLVWHPDV(53(QWHUSULVH5HVRXUFH3ODQQLQJKDFRQRFLGRHQHVWH SHU RGRXQDFODUDH[SDQVLyQUHIOHMRGH OD FUHFLHQWHQHFHVLGDGGHODVILUPDVSRUGRWDUVHGH PHGLRVTXHIDFLOLWHQHOFRQWURO ODSODQLILFDFLyQGHVXVSURFHVRVHQXQHQWRUQRFDGDYH]PiV FRPSOHMR WXUEXOHQWR1RREVWDQWHORVUHVXOWDGRVGHODLPSODQWDFLyQGHVLVWHPDVGHHVWHWLSR QRKDQVLGRHQWRGRVORVFDVRVORSRVLWLYRVTXHVHU DGHVHDEOH8QIDFWRUGHWHUPLQDQWHHQHO p[LWRGHHVWHWLSRGHSUR HFWRVUHVLGHHQHOPRGRHQTXHVHGHVDUUROODHOSURSLRSURFHVRGH LPSODQWDFLyQ (VWH SURFHVR OOHYD LPSO FLWR WDQWR OD PRGLILFDFLyQ GH ODV SDXWDV GH FRPSRUWDPLHQWR GH OD RUJDQL]DFLyQ FRPR OD DGDSWDFLyQ GH OD DSOLFDFLyQ LQIRUPiWLFD D ODV QHFHVLGDGHVGHODHPSUHVD>@(VWDHVODUD]yQTXHQRVKDOOHYDGRDSURSRQHUODDSUR[LPDFLyQ DXQDPHWRGRORJ DGHLPSODQWDFLyQTXHFRQVLGHUDPRVLGyQHDSDUDVRVOD DUODVGLILFXOWDGHVD ODVTXHVHHQIUHQWDXQD3<0(HQVXLQWHQWRGHLPSOHPHQWDUXQVLVWHPD(53PHWRGRORJ D TXHVHDSOLFDDFWXDOPHQWHHQYDULDVHPSUHVDVLQGXVWULDOHVGHODSURYLQFLDGH-DpQ (7$3$6(1(/352&(62'(,03/$17$&,Ï1'(81(53 (OSURFHVRGHLPSODQWDFLyQGHXQVLVWHPD(53FRQVWLWX HHOQ~FOHRIXQGDPHQWDOTXH FRQGLFLRQDUiHOIXWXURp[LWRR IUDFDVRHQODXWLOL]DFLyQGHOPLVPR (O³PDQXDOGHSURFHGLPLHQWRVGHLPSODQWDFLyQ´ &XDQGRXQDHPSUHVDVHGHFLGHSRUXQGHWHUPLQDGRVRIWZDUHGHJHVWLyQLQWHJUDGRHO IDEULFDQWHGHOPLVPRIDFLOLWDDOFOLHQWHXQ³PDQXDOGHSURFHGLPLHQWRVGHLPSODQWDFLyQ´FX R FRQWHQLGRHVWDEOHFHHOPpWRGR ODVDFFLRQHVTXHSRUXQODGRHOFOLHQWH SRURWURODGRHO (VWH WUDEDMR HV SURGXFWR GH OD FRODERUDFLyQ GH ORV DXWRUHV FRQ OD HPSUHVD ,1*(0$ ,QGXVWULDO /RJLVWLFV (QJLQHHULQJ6/TXHVHGHGLFDDODFRQVXOWRU DHQFXHVWLRQHVGHRUJDQL]DFLyQLQGXVWULDO DODLPSODQWDFLyQGH VLVWHPDVWLSR(53HQ3<0(6LQGXVWULDOHV SURYHHGRURDPERVDODYH]KDQGHUHDOL]DUSDUDODFRPSOHWDSXHVWDHQPDUFKDGHOVLVWHPD (53/yJLFDPHQWHHOPDQXDOGHSURFHGLPLHQWRVGHLPSODQWDFLyQUHVXOWDGHODH[SHULHQFLD TXHODHPSUHVDSURYHHGRUDKDDGTXLULGRFRPRFRQVHFXHQFLDGHOFRQWDFWRFRQRWUDVHPSUHVDV FOLHQWHVSURYHQLHQWHVGHP~OWLSOHVVHFWRUHV FRQFXOWXUDVGHJHVWLyQPX GLVWLQWDV /RVHPSUHVDULRVDODKRUDGHHQIUHQWDUVHDXQSURFHVRGHHVWHWLSRVLHPSUHDGXFHQOD FRQRFLGDIUDVHGH³PLHPSUHVDHVHVSHFLDOGLVWLQWD´<QROHVIDOWDUD]yQGHVGHHOSXQWRGH YLVWDGHTXHFDGDJUXSRKXPDQR XQDHPSUHVDORHVWLHQHXQDLGLRVLQFUDVLDSURSLDTXHKDFH FRQYHQLHQWHVXWUDWRLQGLYLGXDOL]DGR(VSUHFLVDPHQWHHVWDYROXQWDGGHGDUDFDGDHPSUHVD³VX VROXFLyQ´ OD TXH KD  TXH FRPELQDU FRQ OD QHFHVLGDG GH DSOLFDFLyQ GH XQD PHWRGRORJ D VLVWHPiWLFDGHLPSODQWDFLyQTXHFRQGX]FDDDOFDQ]DUODPHWDHQFRQGLFLRQHVH[LWRVDV 3RU WDQWR SRGU DPRV UHVXPLU GLFLHQGR TXH HO ³PDQXDO GH SURFHGLPLHQWRV GH LPSODQWDFLyQ´QRWLHQHRWURREMHWLYRTXHHOGHD XGDUDODHPSUHVDFOLHQWHDFRPSUHQGHU  UHDOL]DUODVWDUHDVTXHVHYDQDGHVDUUROODUGXUDQWHORVPHVHVTXHGXUHODSXHVWDHQPDUFKDGHO SDTXHWHLQWHJUDGR(QHVWRVSURFHGLPLHQWRVGHLPSODQWDFLyQODHPSUHVDYDDFRQRFHU x/DV WDUHDV TXH OD HPSUHVD SURYHHGRUD YD D UHDOL]DU SDUD OD LPSODQWDFLyQ GHO VLVWHPD x/DVWDUHDVDUHDOL]DUSRUODHPSUHVDFOLHQWH x/RVHTXLSRVLQIRUPiWLFRVGHVRSRUWHTXHVRQQHFHVDULRV x(O SHUILOGHODSHUVRQDTXHHOFOLHQWHKDGHUHFRPHQGDUSDUDGLULJLUHOSUR HFWRGH LPSODQWDFLyQHQVXHPSUHVD x(OSHUILOGHOSHUVRQDOGHODHPSUHVDFRQVXOWRUD DODYH]SURYHHGRUD x/RVDVSHFWRVFU WLFRVDYLJLODU x/DPHWRGRORJ DDVHJXLU x8QDVHULHGHFRQVHMRVRUJDQL]DWLYRVSDUDHOp[LWRGHOSUR HFWR (OSUR HFWRGHLPSODQWDFLyQ /D LPSODQWDFLyQ GHO VLVWHPD LQWHJUDGR GH JHVWLyQ KD GH WUDWDUVH FRPR XQ SUR HFWR FX RREMHWRVHUiSUHFLVDPHQWHODSXHVWDHQPDUFKDGHOVLVWHPD (OSUR HFWRTXHVHLQLFLDFRQODDGTXLVLFLyQGHOVRIWZDUHFRQFOXLUiFRQODSXHVWDHQ PDUFKD SRVWHULRUXVRFRQWLQXDGRGHWRGRVORVPyGXORVDLPSODQWDU3XHGHGDUVHHOFDVRGH TXHHOXVXDULRGHFLGDQRLQLFLDUHQXQDSULPHUDHWDSDHOXVRGHWRGRVORVPyGXORVTXHKDQVLGR DGTXLULGRVQR REVWDQWH OD LPSODQWDFLyQ VHOOHYDDFDERVLJXLHQGRODSODQLILFDFLyQTXHORV UHVSRQVDEOHVGHOSUR HFWRSRUSDUWHGHODHPSUHVDFOLHQWH GHODFRQVXOWRUDKD DQGLVHxDGR /DSXHVWDHQPDUFKDGHOVLVWHPDVHUHDOL]DSRUIDVHV&DGDIDVHHVWiFRQVWLWXLGDSRUOD UHDOL]DFLyQ GH XQD VHULH GH WDUHDV TXH DERUGDUHPRV SRVWHULRUPHQWH (QWUH HVWDV WDUHDV VH HQFXHQWUDQ ORV VHUYLFLRV FRQWUDWDGRV DOD HPSUHVD FRQVXOWRUD  SURYHHGRUDGHVWLQDGRVDOD IRUPDFLyQHQHOXVRGHOVRIWZDUHGHGLUHFFLyQGHOSUR HFWRGHVRSRUWHDODSXHVWDHQPDUFKD FRGLILFDFLyQGRFXPHQWRVFLUFXLWRVHWFFRQWURO VXSHUYLVLyQGHODVWDUHDVDUHDOL]DUSRU ORV XVXDULRV HQWUDGD GH GDWRV GLVHxR GH LPSUHVRV HWF GHWHFFLyQ GH SRVLEOHV ULHVJRV FRPXQLFDFLyQDODGLUHFFLyQGHOHVWDGR GHSURJUHVRGHOSUR HFWRDV FRPRODHYDOXDFLyQILQDO GHOSUR HFWR (OREMHWLYR~OWLPRGHODLPSODQWDFLyQGHOVLVWHPDHVSUHFLVDPHQWHHVHTXHVHLPSODQWH HOORVLJQLILFDTXHVHSRQJDHQPDUFKD VHXVHFRQWLQXD DGHFXDGDPHQWH6yORDV HOXVXDULR SRGUiGLVIUXWDUGHORVEHQHILFLRVTXHPRWLYDURQLQLFLDOPHQWHVXFRPSUD WRGRVORVHVIXHU]RV UHFXUVRVGHGLFDGRVDOVLVWHPDHQVXVPRPHQWRVLQLFLDOHVKDEUiQGDGRVXIUXWR (VHYLGHQWHTXHHOFOLHQWHDGTXLHUHHOVRIWZDUHSDUDXVDUOR FRPRFRQVHFXHQFLDGH HVHXVRSXHGDREWHQHUXQDVHULHGHPHMRUDV EHQHILFLRV$V HOFOLHQWHHVSHUDXQDVHULHGH FRQVHFXHQFLDVSRVLWLYDVTXHOHUHVXOWDQIiFLOHVGHLQWXLUWDOHVFRPR x/RVGHSDUWDPHQWRVGHVXHPSUHVDWUDEDMDUiQGHIRUPDLQWHJUDGD VLVWHPiWLFD x6HUiFDSD]GHFRQRFHUORVFRVWHVHQWRGRPRPHQWR x3RGUiWUDEDMDUEDMRODQRUPD,62 x&RQWURODUiORVSOD]RVGHHQWUHJD HOHVWDGRGHODSODQWD 6LQHPEDUJRDFDGDFOLHQWHHOVLVWHPDXQDYH]LPSOHPHQWDGROHYDDIDFLOLWDURWURV PXFKRV EHQHILFLRV DOJXQRV GH HOORV WRWDOPHQWH LQHVSHUDGRV  QRYHGRVRV 3RU HMHPSOR XQ V QWRPD HYLGHQWH GH XVDU HO VLVWHPD VHUi OD UHGXFFLyQ VXVWDQFLDO GH OD FDQWLGDG GH SDSHO FLUFXODQWHSRUODRUJDQL]DFLyQ6LQVHUpVWHXQEHQHILFLREXVFDGRTXL]iVDSULRULVHREWLHQH FRPRFRQVHFXHQFLDGHODXWLOL]DFLyQGHOPpWRGRSURSXHVWRSRUHVWRVVLVWHPDV (OPpWRGRGHLPSODQWDFLyQVXVIDVHV (O PpWRGR GH LPSODQWDFLyQ FRQVLVWH HQ OD GHVFRPSRVLFLyQ GHO WUDEDMR HQ IDVHV FRPSXHVWDV D VX YH] GH DFWLYLGDGHV R WDUHDV $V  VH SUHWHQGH OOHYDU D FDER HO SUR HFWR FXPSOLHQGR HWDSDV SDUFLDOHV PXFKR PiV IiFLOHV GH DERUGDU  FRQWURODU /D PHWRGRORJ D FRQWHPSODFLQFRIDVHVSULQFLSDOHVDVDEHU  25*$1,=$&,Ï1'(/352<(&72  (67$%/(&,0,(172'(02'(/26  38(67$(10$5&+$  7(67'(,17(*5$&,Ï1  $-867('(/6,67(0$ 'H IRUPD SDUDOHOD DpVWDV VH GHVDUUROODQ RWUDV DFWLYLGDGHV TXH VRQ SURSLDV GH OD JHVWLyQ GHO SUR HFWR TXH VRQ ODV TXH VLJXHQ 6(*8,0,(172 < &21752/ '(/ 352<(&72 /,'(5$=*2 < )20(172 '(/ 352<(&72 ,1)250(6 '( 352*5(623$5$/$',5(&&,Ï1<(9$/8$&,Ï1'(868$5,26 2UJDQL]DFLyQGHO3UR HFWR /DIDVHGH2UJDQL]DFLyQGHO3UR HFWRFRPSUHQGHDVXYH]OD GHILQLFLyQGHODOFDQFHGHOSUR HFWR OD SODQLILFDFLyQGHOSUR HFWR /DGHILQLFLyQGHODOFDQFHGHOSUR HFWR WLHQHFRPRREMHWLYRSULQFLSDOHOGHILQ LUGHIRUPDSUHFLVDORV O PLWHV GH OD UHODFLyQ FRQWUDFWXDO HVWDEOHFLGD FRQ HO SURYHHGRU  FRQVXOWRU (V GHFLU VH HVWDEOHFH FODUDPHQWH TXp HV OR TXH HO FOLHQWH KD FRPSUDGR DO SURYHHGRU  KDVWD GyQGH KD FRQWUDWDGR ORV SURGXFWRV VHUYLFLRVGHOPLVPR 1RUPDOPHQWH HO DOFDQFH GHO SUR HFWR LQFOX H HO VRIWZDUH HVWiQGDU OD LQVWDODFLyQ GHO VRIWZDUH HVWiQGDUIRUPDFLyQVHVLRQHVGHDSR RDODLPSODQWDFLyQDV FRPRODFRPSUDGHHTXLSRV (OFOLHQWHKDGHVHUFRQVFLHQWHGHTXHKDDGTXLULGRXQVRIWZDUHHVWiQGDUT XHWLHQHXQFRPSRUWDPLHQWR GHILQLGR  TXH KD GHPRVWUDGR VX IXQFLRQDOLGDG  FDOLGDG HQ FHQWHQDUHV GH LQVWDODFLRQHV (O GHSDUWDPHQWR FRPHUFLDO GHO SURYHHGRU UHDOL]D GHPRVWUDFLRQHV D ILQ GH TXH HO FOLHQWH FRQR]FD HQ SURIXQGLGDGHOFRPSRUWDPLHQWRHVWiQGDUGH ODVDSOLFDFLRQHVDQWHVGHODFRPSUD6LHOFOLHQWHTXLHUH LQFOXLUGHWHUPLQDGDVIXQFLRQHVTXHQRSHUWHQHFHQDOVRIWZDUHHVWiQGDUSXHGHVROLFLWDUDOSURYHHGRUODV DGDSWDFLRQHVFRUUHVSRQGLHQWHVTXHOyJLFDPHQWHVLQRHVWiQGHQWURGHODOFDQFHGHOSUR HFWRKDEUiQGH VHUFRQVLGHUDGDVFRPRQXHYRVSHGLGRV /DSODQLILFDFLyQGHOSUR HFWR WLHQHFRPRREMHWLYRODVHOHFFLyQGHOHTXLSRGHWUDEDMRIRUPDGRSRUHO FRQVXOWRU  HOFOLHQWHDV FRPRHVWDEOHFHUHOSODQGHLPSODQWDFLyQ GLVWULEXLUHOWUDEDMRHQWUHORV PLHPEURVGHOHTXLSR'XUDQWHHVWDIDVHVHH[SRQHODPHWRGRORJ DTXHVHHPSOHDUi VHDFXHUGDHOSODQ GHSUR HFWR 8QD YH] FRQVWLWXLGR HO HTXLSR GH WUDEDMR HV QHFHVDULR HO QRPEUDPLHQWR GH XQ DGPLQLVWUDGRU GHO VLVWHPDRSURMHFWOHDGHUSRUSDUWHGHOFOLHQWH(OSHUILOTXHKDSUHVHQWDUXQSURMHFWOHDGHUVHU DHO VLJXLHQWH x3HUVRQDFRQYLVLyQJOREDOGHODHPSUHVD x3HUVRQDFRQSRGHUSDUDWRPDUGHFLVLRQHVHQHOiPELWRGHODLPSODQWDFLyQGHOVLVWHPD x+DGHFRQWDUFRQH[SHULHQFLDHQRUJDQL]DFLyQRLPSODQWDFLyQGHVLVWHPDVVLIXHUDSRVLEOH x1RUHTXLHUHFRQRFLPLHQWRVLQIRUPiWLFRVGHIRUPDLPSUHVFLQGLEOH x3HUVRQDPHWyGLFDVLVWHPiWLFD x'HQWURGHOSHUILOHVSUHIHULEOHDTXpOODSHUVRQDFRQPD RUUDQJRGHQWURGHODHPSUHVD x3HUVRQDLOXVLRQDGDFRQHOSUR HFWR x'LVSRQGUiGHWLHPSRSDUDGHGLFDUXQDEXHQDSDUWHGHVXMRUQDGDDOSUR HFWRHQWUHXQ XQ GHVXWLHPSRGHSHQGLHQGRGHODIDVHHQTXHVHHQFXHQWUH 6LHOO GHULQWHUQRGHOSUR HFWRQRWLHQHWLHPSRFDSDFLGDGDXWRULGDGRPRWLYDFLyQVXILFLHQWHORJUDUHO p[LWRHVSHUDGRVHUiGLI FLO (OFOLHQWHRUJDQL]DHOUHVWRGHOHTXLSRGHWUDEDMR ORVJUXSRVGHIRUPDFLyQSDUDTXHHOG DDG DGHOD HPSUHVDQRVHUHVLHQWDROHDIHFWHORP QLPRSRVLEOH$GHPiVGXUDQWHHVWDIDVHHOFOLHQWHDQXQFLDHQ DOiPELWRGHVXHPSUHVDODGHFLVLyQWRPDGDODLPSRUWDQFLDHVWUDWpJLFDGHODLQVWDODFLyQGHOVRIWZDUH  HODSR RDOSURFHVRGHLPSODQWDFLyQDV FRPRDOO GHULQWHUQRSDUDGLULJLUODSXHVWDHQPDUFKD (VWDEOHFLPLHQWRGH0RGHORV /DIDVHGHHVWDEOHFLPLHQWRGHPRGHORV VHFRPSRQHDVXYH]GHOGLDJQyVWLFRGHODVLWXDFLyQDFWXDO   GHODQiOLVLVFRQFHSWXDO (OREMHWLYRGHOGLDJQyVWLFRGHODVLWXDFLyQDFWXDO HVYDORUDUHQVXMXVWRWpUPLQRODSUREOHPiWLFDGHO FOLHQWH VXVH[SHFWDWLYDVGHQWURGHODOFDQFHGHOSUR HFWR'X UDQWHHVWDIDVHHOLPSODQWDGRUUHDOL]DXQD SULPHUDWRPDGHFRQWDFWRFRQODSODQWDORVWUDEDMDGRUHVHQGHILQLWLYDFRQODIRUPDGHWUDEDMDUGHO FOLHQWH (OFOLHQWHKDGHLQIRUPDUDOSURYHHGRU FRQVXOWRUSDUDXQDPHMRUFRPSUHQVLyQGHVXUHDOLGDGDV  SXHGHIDFLOLWDUHMHPSORVGHORVIRUPXODULRVHWLTXHWDVIDFWXUDVHWFXWLOL]DGRVSDUDGRFXPHQWDUVXV DFWLYLGDGHVWDPELpQSXHGHIDFLOLWDULQIRUPDFLyQGHORVWLSRVGHSURGXFWRV SURFHVRVGHODHPSUHVD 'XUDQWHHOGLDJQyVWLFRHOHTXLSRGHWUDEDMRDQDOL ]DHOPRGHORSURGXFWLYRDGPLQLVWUDWLYR FRPHUFLDO GHODHPSUHVD6HFRPSUXHEDVLHODOFDQFHGHILQLGRHQODRUJDQL]DFLyQGHOSUR HFWRHVHODGHFXDGRR GHEHFRUUHJLUVH 2WUDXWLOLGDGGHHVWDDFWLYLGDGHVHOFRQRFLPLHQWRSRUSDUWHGHOLPSODQWDGRUGHORV SXQWRVSULRULWDULRV EiVLFRVRIXQGDPHQWDOHVGHODVLWXDFLyQ ORVDVSHFWRVDFFHVRULRVGHODPLVPD(OLPSODQWDGRUGHEHVHU FDSD]GHFHQWUDUVXDWHQFLyQ ODGHOFOLHQWHHQHVWRVSXQWRVEiVLFRV GHMDUSDUDSRVWHULRUHVLWHUDFLRQHV ODUHVROXFLyQGHDVSHFWRV GHGHWDOOH (ODQiOLVLVFRQFHSWXDO SHUVLJXHODREWHQFLyQGHODVO QHDVPDHVWUDVGHOIXQFLRQDPLHQWRGHODHPSUHVD GHOFOLHQWHHQODViUHDVDGPLQLVWUDWLYDSURGXFWLYD FRPHUFLDOFRQHOSURJUDPDDGTXLULGR (O HTXLSR GH WUDEDMR SURSRQH PpWRGRV SURFHGLPLHQ WRV  FLUFXLWRV DFRUGHV D OD IXQFLRQDOLGDG GHO SURJUDPD  HOLPSODQWDGRUD XGDHQWHPDVWDOHVFRPROD FRGLILFDFLyQFUHDFLyQ GHHVWUXFWXUDVGH SURGXFWRDJUXSDFLyQGHPiTXLQDVHQFHQWURVGHWUDEDMRGHILQLFLyQGHFHQWURVGHFRVWHFRQWDELOLGDG SUHVXSXHVWDULDHWF 3XHVWDHQPDUFKD /DIDVHGHSXHVWDHQPDUFKDWLHQHFRPRREMHWLYRHOWUDQVIHULUDOFOLHQWHHO³NQRZ KRZ´QHFHVDULRSDUD ODH[SORWDFLyQGHOVLVWHPD(VWDIDVHVHFRPSRQHDVXYH]GHVHLVDFWLYLGDGHVRWDUHDVGLVWLQWDVTXH H[SOLFDPRVDFRQWLQXDFLyQ x6HOHFFLyQSDUDODSUXHEDSLORWR FX RILQHVVHOHFFLRQDUXQDPXHVWUDUHSUHVHQWDWLYDGHOQHJRFLR GHOFOLHQWHSDUDVRPHWHUORDODSUXHEDGHOVLVWHPD&RQHVWDVHOHFFLyQVHHMHFXWDXQFLFORFRPSOHWR GHOSURJUDPDLQWHJUDGR(VWDDFWLYLGDGVHLQLF LDFRQODVHOHFFLyQPHQFLRQDGD KDELWXDOPHQWH FRQFOX HFRQODWHUPLQDFLyQGHOSUR HFWR x)RUPDFLyQ HOILQQRHVRWURTXHIRUPDUDORVXVXDULRVHQHOPDQHMRGHOVLVWHPD3DUDUHDOL]DUHVWD DFWLYLGDG HO SURYHHGRU GHO SURJUDPD GLVSRQH GH XQ VHUYLFLR GH IRUPDFLyQ SHUPDQHQWH D GLVSRVLFLyQGHVXVFOLHQWHV x3DUDPHWUL]DFLyQ IRUPDFLyQGHO$GPLQLVWUDGRUGHO6LVWHPD VHSUHWHQGHDGDSWDUORVSDUiPHWURV GHO SURJUDPD D ODV QHFHVLGDGHV GHO FOLHQWH PXOWLHPSUHVD PXOWLLGLRPD YHQFLPLHQWR GH GRFXPHQWRV ,9$ HWF DV  FRPR IRUPDU D XQD SHUVRQD GHO FOLHQWH FRPR ³$GPLQLVWUDGRU GHO 6LVWHPD´ x9ROFDGR  FDUJDV LQLFLDOHV GH GDWRV HO REMHWLYR GH HVWD WDUHD HV GHMDU ORV GDWRV GHO FOLHQWH SUHSDUDGRVSDUDODH[SORWDFLyQGHOVLVWHPD3DUDXQDFRUUHFWDLPSODQWDFLyQGHOPLVPR VHGHEHQ LGHQWLILFDUORVGDWRVGHORVTXHGLVSRQGUiHOSURJUDPDLQLFLDOPHQWH$OJXQRVGHHVWRVGDWRVSXHGHQ REWHQHUVHPHGLDQWHWUDVSDVRGHVGHODVDSOLFDFLRQHVGHOFOLHQWHRWURVGHEHUiQLQWURGXFLUVHDPDQR x,QWHUIDFHVFRQRWURVVLVWHPDV SXHGHGDUVHHOFDVRGHTXHHOFOLHQWHSUHWHQGDPDQWHQHUXQDVHULHGH DSOLFDFLRQHV TXH D HPSOHDED $V  HO ILQ GH HVWD WDUHD HV HVWDEOHFHU ORV SURFHGLPLHQWRV GH FRPXQLFDFLyQHQWUHODVDSOLFDFLRQHVGHOQXHYRVLVWHPD HOUHVWRGHDSOLFDFLRQHVTXHPDQWHQJDHO FOLHQWH<DFRPHQWDPRVDQWHULRUPHQWHTXHHQRFDVLRQHVHOFOLHQWHQRLPSODQWDUiODWRWDOLGDGGHO QXHYRVLVWHPDVLQRTXHPDQWHQGUiDOJXQDVGHVXVDQWLJXDVDSOLFDFLRQHVRGLVSRQGUiGHDOJXQD HVSHF ILFD TXH TXLHUD LQWHJUDUHQ HO VLVWHPDLQWHJUDGR GHLQIRUPDFLyQ QyPLQDV WHUPLQDOHVGH FDSWXUD GH GDWRV HWF /DV LQWHUIDFHV SXHGHQ VHU PiV R PHQRV ODERULRVDV HQ IXQFLyQ GH OD WHFQRORJ DHQTXHHVWpQGHVDUUROODGDVODVGLVWLQWDVDSOLFDFLRQHVDPDQWHQHU x$GDSWDFLRQHV FRQVLVWHQHQODFRQVWUXFFLyQGHVROXFLRQHVSDUDHOFOLHQWH TXHQRHVWiQLQFOXLGDVHQ HOSURJUDPDHVWiQGDU3XHGHQVHUIXQFLRQHVQXHYDVSDQWDOODVRLQFOXVRLPSUHVRVPRGLILFDGRV  DGDSWDGRVDOFOLHQWH 7HVWGHLQWHJUDFLyQ &RQVLVWHHVWDIDVHHQPRQLWRUL]DUODLPSODQWDFLyQ(OVLVWHPDLQWHJUDGRVHSUXHEDWUDEDMDQGRDODYH] FRQGDWRVFDUJDV VLWXDFLyQUHDO(QHVWDIDVHVHUHTXLHUHODPi[LPDDWHQFLyQSRUSDUWHGHOFOLHQWH GHELGRDTXHVXFRPSUHQVLyQVHUiIXQGDPHQWDOSDUDGHWHUPLQDUODFRQFOXVLyQRQRGHODLPSODQWDFLyQ $MXVWHGHOVLVWHPD /DHMHFXFLyQRQRGHHVWDIDVHYDDGHSHQGHUGHOUHVXOWDGRGHODDQWHULRU$V HQHOFDVRHQTXHHO FOLHQWHHVWpVDWLVIHFKRFRQHOIXQFLRQDPLHQWRGHOVLVWHPDQRUHTXHULUiSUiFWLFDPHQWHQLQJ~QDMXVWH SRVWHULRU(QFDVRFRQWUDULRGHEHUiVROLFLWDUXQVHUYLFLRG HDSR RTXHVHHYDOXDUiHQVXPRPHQWR FRQWUDVWiQGRORFRQHODOFDQFHLQLFLDOGHOSUR HFWR &RQLQGHSHQGHQFLDGHHVWRVLHPSUHH[LVWHXQVHUYLFLRGHPDQWHQLPLHQWRGHOVLVWHPDSRUSDUWHGHODV HPSUHVDVSURYHHGRUDVGHHVWHWLSRGHVRIWZDUH $FWLYLGDGHVSDUDOHODV*HVWLyQGHO3UR HFWR /DVDFWLYLGDGHVGH JHVWLyQGHOSUR HFWRVRQGHQDWXUDOH]DGLVWLQWDDODVDQWHULRUHV GHKHFKRVX UHDOL]DFLyQYDHQSDUDOHOR6XDOFDQFHHQHOWLHPSRVHH[WLHQGHGHVGHHOFRPLHQ]RKDVWDHOILQDOGHO SUR HFWR&RPRGLMLPRVDQWHULRUPHQWHVHFRPSRQHQGH x6HJXLPLHQWR FRQWUROGHOSUR HFWR x/LGHUD]JR IRPHQWRGHOSUR HFWR x,QIRUPHVGHSURJUHVRSDUDODGLUHFFLyQ x(YDOXDFLyQGHXVXDULRV 6HJXLPLHQWR FRQWUROGHOSUR HFWR (OREMHWLYR~OWLPRGHHVWDWDUHDHV FRQWURODUODVDFWLYLGDGHVGHOSUR HFWR DMXVWDUHODYDQFHGHOPLVPR DOSODQLQLFLDO /LGHUD]JR IRPHQWRGHOSUR HFWR &RQHVWDVWDUHDVVHSUHWHQGHSURPRYHUODVDFFLRQHVQHFHVDULDVSDUDTXHHOSUR HFWRDYDQFHVHJ~QHO SODQSUHYLVWR 'XUDQWHHVWDIDVHHVQHFHVDULRSUHYHUSRVLEOHVSUREOHPDVTXHSXHGDQLQFLGLUGHIRUPDQHJDWLYDHQHO SUR HFWRDV FRPRHQFRQWUDUDOWHUQDWLYDVDODSUREOHPiWLFDSODQWHDGDTXHSHUPLWDQFRQWLQXDUFRQHO SUR HFWR (VKDELWXDOTXHHOFOLHQWHSODQWHHSHWLFLRQHVFRQFUHWD VVLQFRQRFHUODWRWDOLGDGGHODVSRWHQFLDOLGDGHV GH ORV SURGXFWRV LQVWDODGRV 'XUDQWH HO GHVDUUROOR GHO SUR HFWR  XQD YH] HO FOLHQWH WLHQH PiV FRQRFLPLHQWR DFHUFD GHO VRIWZDUH  VLVWHPD LQVWDODGRV HQFXHQWUD XQD VROXFLyQ VLQ PRGLILFDU ORV PyGXORVHVWiQGDU(QHOKLSRWpWLFRFDVRGHTXHQRVHHQFXHQWUHIXQFLyQDOJXQDGHQWURGHOHVWiQGDUTXH VDWLVIDJD ORV UHTXHULPLHQWRV GHO FOLHQWH VH WUDWDUi FRPR XQ SXQWR SHQGLHQWH SDUD GHVDUUROODU ODV VROXFLRQHVDPHGLGDFRUUHVSRQGLHQWHV (QFXDOTXLHUFDVRHVDEVROXWDPHQWHQHJDWLYRSDUDHOSURJUHVRGHOSUR HFWRHOKHFKRGHTXHHOFOLHQWH SUHVWHVXDWHQFLyQDWHPDVSXQWXDOHV ,QIRUPHVGHSURJUHVRSDUDODGLUHFFLyQ 7LHQHQFRPRREMHWLYRLQIRUPDUDODGLUHFFLyQVREUHHOHVWDGR DYDQFHGHOSUR HFWR/RVLQIRUPH VVRQ GHGRVWLSRVSRUXQODGRVHHODERUDQLQIRUPHVSHULyGLFRVGHOHVWDGRGHOSUR HFWRSRURWURHVWiQORV OODPDGRVLQIRUPHVGHH[FHSFLyQ /RVSULPHURVWLHQHQXQFDUiFWHUPiVUXWLQDULRVLQHPEDUJRVHUHFXUUHDORVLQIRUPHVGHH[FHSFLyQHQ FDVRGHTXH DSDUH]FDQSUREOHPDVQRSUHYLVWRV (YDOXDFLyQGHXVXDULRV &RQODFRQFOXVLyQGHFDGDSUR HFWRVHHODERUDXQFXHVWLRQDULRTXHVHGHEHUHOOHQDUSRUSDUWHGHO SHUVRQDO GH OD HPSUHVD FOLHQWH HO ILQ GHO PLVPR HV OOHJDU D FRQRFHU HO JUDGR GH FRPSUH QVLyQ  HQWHQGLPLHQWRGHODWHFQRORJ DWUDQVIHULGDRLPSODQWDGD $&7,9,'$'(6<7$5($6$5($/,=$5(1/$6',67,17$6)$6(6 $ OD KRUD GH DERUGDU HO SURFHGLPLHQWR GH LPSODQWDFLyQ GH XQ VLVWHPD (53 HQWHQGLGR pVWH FRPR XQSUR HFWR FRPSXHVWR GH GLYHUVDV IDVHV ODV WDUHDV  DFWLYLGDGHV D UHDOL]DUHQFDGDXQDGHHOODVVRQPX YDULDGDV 1R REVWDQWH HO SURFHVR GH LPSODQWDFLyQ KD GH LQYROXFUDU WDQWR DO SHUVRQDO GH OD HPSUHVD FOLHQWH IXQGDPHQWDOPHQWH FRPR DO SHUVRQDO GHVLJQDGR SRU SDUWH GHO SURYHHGRUFRQVXOWRU'HODVPXFKDVWDUHDVDUHDOL]DUHQODVGLVWLQWDVIDVHVKDEUiDOJXQDVTXH WHQGUiQ TXH VHU UHDOL]DGDV SRU SDUWH GHO SHUVRQDO GHO FOLHQWH SXHV VRQ HOORV ORV PHMRUHV FRQRFHGRUHVGH³VXHPSUHVD´3HURWDPELpQKDEUiDFWLYLGDGHVTXHKDEUiQGHVHUUHDOL]DGDV H[FOXVLYDPHQWH SRU HO FRQVXOWRU  RWUDV TXH KDEUiQ GH UHDOL]DUVH FRQMXQWDPHQWH FRQ HO FOLHQWH (Q OD WDEOD  VH UHODFLRQDQ DOJXQDV GH ODV WDUHDV D UHDOL]DU SRU HOFRQVXOWRU SRU HO SHUVRQDOGHOFOLHQWH SRUDPERVFRQMXQWDPHQWHKDFLHQGRUHIHUHQFLDDODIDVHGHOSURFHVRGH LPSODQWDFLyQHQHOTXHHVWDU DQHQFXDGUDGDV ,QGHSHQGLHQWHPHQWH GH ODV DFWLYLGDGHV DQWHULRUHV WDPELpQ KDEU D TXH FRQWHPSODU RWUDVDQXHVWURMXLFLRSUHYLDVFX RVILQHVVHU DQGRVSRUXQODGROD LQVWDODFLyQGH QXHYR KDUGZDUHVLODREVROHVFHQFLDGHOH[LVWHQWHDV ORUHTXLULHVHFRQWRGRVORVDVSHFWRVFRODWHUDOHV TXHHOORFRQOOHYDWDOHVFRPRLQVWDODFLyQHQUHGIRUPDFLyQGHOSHUVRQDOHQHOXVRGHODUHG FRPXQLFDFLRQHVLQWHJUDFLyQGHVLVWHPDVHWF SRURWURODGROD FRQVXOWRU DLQGXVWULDOFRQ SRVLELOLGDG GH LQFOXLU OD UHLQJHQLHU D GH SURFHVRV %35 LPSODQWDFLyQ GH OD ,62 HVWDEOHFLPLHQWRGHXQVLVWHPD070GHPDQWHQLPLHQWRHVWXGLRGHOOD RXWGHODSODQWDHWF (VGHVREUDFRQRFLGRTXHSDUDODWRWDOH[SORWDFLyQGHXQVLVWHPDLQWHJUDGRGHJHVWLyQ WLSR (53 VH KD GH SODQWHDU OD SRVLELOLGDG GH UHDOL]DU XQD UHLQJHQLHU D GH SURFHVRV /D DSOLFDFLyQGHPRGHUQRVVLVWHPDVGHJHVWLyQDSURFHVRVSURGXFWLYRVDQDFUyQLFRV D ORVXPR FRQVHJXLUiLQFUHPHQWDUODHILFDFLDHQVXRSHUDWLYLGDGSHURQXQFDDXPHQWDUiODHILFLHQFLD (QFXDOTXLHUFDVRODPHWRGRORJ DGHLPSODQWDFLyQGHODVGLVWLQWDVIDVHVGHOSUR HFWR KDEUiGHDMXVWDUVHDXQFDOHQGDULRSDFWDGRSUHYLDPHQWHSRUFOLHQWH FRQVXOWRUHQODSULPHUD IDVH GH ³2UJDQL]DFLyQ GHO 3UR HFWR´ (VWH FDOHQGDULR QRUPDOPHQWH VH HVWDEOHFH SRU KLWRV GLVWULEX pQGRVHVXFRQVHFXFLyQDORODUJRGHOWLHPSRPHGLRHVSHUDGRSDUDODLPSODQWDFLyQ H[LWRVDGHOVLVWHPD )DVHGHO 3UR HFWR $FWLYLGDGHVGHO FRQVXOWRU $FWLYLGDGHVGHO FOLHQWH $FWLYLGDGHVDUHDOL]DU FRQMXQWDPHQWH 2UJDQL]DFLyQ GHO3UR HFWR ([SRQHUODPHWRGRORJ DGH LPSODQWDFLyQ 'DUSXEOLFLGDGDOSUR HFWR GHQWURGHVXHPSUHVD 'HILQLUHOSODQGH LPSODQWDFLyQHVWDEOHFLHQGRXQ FDOHQGDULRSRUREMHWLYRVR KLWRV 'HILQLUHODOFDQFHORVREMHWLYRV HKLWRV 1RPEUDUDXQSURMHFWOHDGHU (VWDEOHFHUODDUTXLWHFWXUD WHFQROyJLFDQHFHVDULD ,QVWDODUHOVRIWZDUH OD GRFXPHQWDFLyQ 'HVLJQDUDOUHVWRGHOHTXLSR GHWUDEDMRDVLJQDQGR UHVSRQVDELOLGDGHV (VWDEOHFHUODDVLVWHQFLDDOD IRUPDFLyQ 'RWDUGHORVPHGLRV LQIRUPiWLFRVDGHFXDGRV (VWDEOHFLPLHQWR GH0RGHORV 5HDOL]DUXQDSULPHUDWRPDGH FRQWDFWRFRQHOSHUVRQDOOD SODQWDORVGRFXPHQWRVHWFHQ GHILQLWLYDODIRUPDGHWUDEDMDU GHOFOLHQWH $QDOL]DUODVLWXDFLyQDFWXDO HQFXDQWR DOPRGHOR SURGXFWLYRDGPLQLVWUDWLYR  FRPHUFLDOGHOFOLHQWH 3URSRQHUPpWRGRVFLUFXLWRV  SURFHGLPLHQWRVPiVDFRUGHVDOD IXQFLRQDOLGDG HILFLHQFLDGHO VLVWHPD 3URSRQHUODXWLOL]DFLyQPiV HILFLHQWHGHOSURJUDPDDSOLFDGR DOFDVRSDUWLFXODUGHOFOLHQWH $VLVWLUDOFOLHQWHHQHOPpWRGR GHFRGLILFDFLyQ $VLVWLUDOFOLHQWHHQODFUHDFLyQ GHHVWUXFWXUDV 3XHVWD HQPDUFKD (MHFXWDUODIRUPDFLyQ 6HOHFFLRQDUSURGXFWRVSDUDOD SUXHEDSLORWR 3DUDPHWUL]DUHOVLVWHPD )RUPDUGHIRUPDHVSHF ILFDDO $GPLQLVWUDGRUGHO6LVWHPD $SUREDUHOFDOHQGDULRGH DVLVWHQFLDDIRUPDFLyQ ,GHQWLILFDUHOYROFDGRGHGDWRV HLQWHUIDFHV 5HDOL]DUODUHVSXHVWDD FRQVXOWDV+RW/LQHGXUDQWHHO SURFHVRGHLPSODQWDFLyQ $SUREDUORVYROFDGRV LQWHUIDFHVLPSUHVRV RWURV UHTXHULPLHQWRVSURSXHVWRV ,GHQWLILFDUODVDGDSWDFLRQHV GHLPSUHVRV UHTXHULPLHQWRV IXHUDGHOHVWiQGDU &RQVWUXLUHOYROFDGRGHGDWRVH LQWHUIDFHVDGDSWDFLRQHVGH LPSUHVRV RWURVUHTXHULPLHQWRV TXHQRSHUWHQH]FDQDORV PyGXORVHVWiQGDU 7HVW GHLQWHJUDFLyQ (ODERUDUHOFKHFNOLVWGHOD LPSODQWDFLyQ $SUREDUHOFKHFNOLVWGHOD LPSODQWDFLyQ 5HDOL]DUHOGLDJQyVWLFRILQDO ,GHQWLILFDU SURSRQHUSXQWRV SHQGLHQWHV $SUREDUHOLQIRUPHILQDO ORV SXQWRVSHQGLHQWHV %RUUDUORVGDWRVGHSUXHEDH LQLFLDOL]DUFRQWDGRUHV *HVWLyQ GHO3UR HFWR (ODERUDULQIRUPHVGHSURJUHVR SDUDODGLUHFFLyQ 2UJDQL]DUODVUHXQLRQHV LQWHUQDVQHFHVDULDVSDUDHO DUUDQTXHGHOSUR HFWR /LGHUDU IRPHQWDUHO SUR HFWR (YDOXDUDORVXVXDULRVGHO VLVWHPD $FXGLUDODVUHXQLRQHVGH SUR HFWRTXHSUHFLVDQGHVX DVLVWHQFLD ,GHQWLILFDUULHVJRV  SUREOHPDV 3URSRQHUVROXFLRQHV  DOWHUQDWLYDVDV FRPRFDPELRV HQHODOFDQFHLQLFLDOGHO SUR HFWR (ODERUDULQIRUPHVGH H[FHSFLyQ /HYDQWDUDFWDVGH ODVUHXQLRQHV 7DEOD'LVWULEXFLyQGHWDUHDVHQXQSUR HFWRGHLPSODQWDFLyQGHXQ(53 (OFDOHQGDULRSRUKLWRVLPSOLFDTXHWRGDVODVSDUWHVLPSOLFDGDVYDQDLUDYDQ]DQGRSRU HWDSDVGHWDOIRUPDTXHFDGDHWDSDKDGHVHU~WLOHQV PLVPDSDUDHOG DDG DGHODHPSUHVD 1RVHSXHGHOOHJDUDOD³SDUiOLVLVSRUHODQiOLVLV´SXHVKDEUiTXHVLPXOWDQHDUODLPSODQWDFLyQ GHOVLVWHPDFRQHOQRUPDOGHVHQYROYLPLHQWRGHODDFWLYLGDGSURGXFWLYD(OORVXSRQGUiHOLU DFRPHWLHQGRKLWRVVXFHVLYRVWDOHVFRPRFRQWURODUORVVWRFNVFRQRFHUORVFRVWHVSODQLILFDU IDFWXUDUFRQWDELOL]DUUHDOL]DUFREURVHWF6RQHWDSDVTXHSHUPLWLUiQDYDQ]DUFRQHOVLVWHPD DOWLHPSRTXHVHDOFDQ]DQREMHWLYRVGHQHJRFLR(OREMHWLYR~OWLPRGHODLPSODQWDFLyQHVWHQHU XQVLVWHPDLQWHJUDGRGHJHVWLyQSHURSDUDDFRPHWHUHVWHREMHWLYRKD TXHDFWXDUSRUHWDSDV FRUWDVGHIiFLOHYDOXDFLyQ UHVXOWDGRVLQPHGLDWRV2WUDSRVLELOLGDGSXHGHVHUODFRQYHQLHQFLD GHUHDOL]DUODLQVWDODFLyQSRUKLWRVDQLYHOGHXQPRGHOR FXDQGR DHVWpHOPRGHORFRPSOHWR FRQWRGRVORVKLWRVVXSHUDGRVUHDOL]DUHOLQLFLRGHODSXHVWDHQPDUFKDUHDODODYH] /DVHWDSDVRKLWRVKD TXHFRQVHQVXDUORVFRQODHPSUHVDFOLHQWHHOORSRGUiUHDOL]DUVH VLHPSUH  FXDQGR VH UHVSHWH HO IOXMR QDWXUDO GH WUDEDMR $V  QR VHUi SRVLEOH UHDOL]DU XQD SURJUDPDFLyQGHODSURGXFFLyQVLSUHYLDPHQWHQRVHKDQUHDOL]DGRODQ]DPLHQWRV$VLPLVPR ORV ODQ]DPLHQWRV QR VH SRGUiQ UHDOL]DU VL QR VH KDQ FUHDGR ODV HVWUXFWXUDV GH SURGXFWR  WDPSRFRVHSRGUiUHDOL]DUHOFiOFXORGHQHFHVLGDGHVVLQRVHFRQWURODQORVVWRFNV(QODILJXUD  VH PXHVWUD XQD SURSXHVWD GH DYDQFH GHO SUR HFWR SRU KLWRV FRQ XQD GXUDFLyQ P QLPD HVWLPDGDGHXQRVRFKRPHVHV PHGLRSDUDHOFDVRGHXQD3<0(LQGXVWULDO2EYLDPHQWHOD GXUDFLyQGHOSURFHVRGHLPSODQWDFLyQGHSHQGHUiGHODHPSUHVDHQFXHVWLyQDV FRPRGHORV UHFXUVRV DVLJQDGRV DO SUR HFWR GH KHFKR HQ OD SUiFWLFD OD GXUDFLyQGH ORV SUR HFWRVTXH FRQRFHPRV VHKD H[WHQGLGRGHVGHVHLVPHVHVKDVWDXQDxR VLELHQWHQHPRVUHIHUHQFLDVGH RWURVTXHKDQVLGRUHDOL]DGRVHQWDQVyORFXDWURRFLQFRPHVHV /D WDEOD  UHFRJH OD LGHQWLILFDFLyQ GH ORV GLVWLQWRV KLWRV eVWRV QR SXHGHQ VHU UHDOL]DGRVHQFXDOTXLHURUGHQVLQRTXHFRPRVHKDLQGLFDGRFRQDQWHULRULGDGH[LVWHXQIOXMR QDWXUDOHQHOWUDEDMRTXHKD  TXHUHVSHWDU (QWUHSDUpQWHVLVVHLQGLFDQODVGHSHQGHQFLDVGH FDGDXQRGHORVKLWRVFRQVLGHUDGRV