scieee AI-readable full text Open interactive 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 HVSHFtILFR (Q HVWH VHQWLGR FRQVLGHUDPRV RSRUWXQR GHWHQHUQRVHQDQDOL]DUODPHWRGRORJtD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 WHFQRORJtDV 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\FDUDFWHUtVWLFDVGH ODHPSUHVDFRQFUHWD >@(OPHUFDGRGHORVVLVWHPDV(53(QWHUSULVH5HVRXUFH3ODQQLQJKDFRQRFLGRHQHVWH SHUtRGR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VHUtD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 LPSOtFLWR 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PHWRGRORJtD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PHWRGRORJtD 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FRQVXOWRUtD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 PHWRGRORJtD VLVWHPiWLFDGHLPSODQWDFLyQTXHFRQGX]FDDDOFDQ]DUODPHWDHQFRQGLFLRQHVH[LWRVDV 3RU WDQWR SRGUtDPRV 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FUtWLFRVDYLJLODU x/DPHWRGRORJtD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DVt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DVt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$Vt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 VtQWRPD 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 $Vt VH SUHWHQGH OOHYDU D FDER HO SUR\HFWR FXPSOLHQGR HWDSDV SDUFLDOHV PXFKR PiV IiFLOHV GH DERUGDU \ FRQWURODU /D PHWRGRORJtD 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 OtPLWHV 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DVt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DVtFRPRHVWDEOHFHUHOSODQGHLPSODQWDFLyQ\GLVWULEXLUHOWUDEDMRHQWUHORV PLHPEURVGHOHTXLSR'XUDQWHHVWDIDVHVHH[SRQHODPHWRGRORJtD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VHUtD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OtGHULQWHUQRGHOSUR\HFWRQRWLHQHWLHPSRFDSDFLGDGDXWRULGDGRPRWLYDFLyQVXILFLHQWHORJUDUHO p[LWRHVSHUDGRVHUiGLItFLO (OFOLHQWHRUJDQL]DHOUHVWRGHOHTXLSRGHWUDEDMR\ORVJUXSRVGHIRUPDFLyQSDUDTXHHOGtDDGtDGHOD HPSUHVDQRVHUHVLHQWDROHDIHFWHORPtQLPR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DVtFRPRDOOtGHU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DVt 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OtQHDV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 DVt 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 $Vt HO ILQ GH HVWD WDUHD HV HVWDEOHFHU ORV SURFHGLPLHQWRV GH FRPXQLFDFLyQHQWUHODVDSOLFDFLRQHVGHOQXHYRVLVWHPD\HOUHVWRGHDSOLFDFLRQHVTXHPDQWHQJDHO FOLHQWH<DFRPHQWDPRVDQWHULRUPHQWHTXHHQRFDVLRQHVHOFOLHQWHQRLPSODQWDUiODWRWDOLGDGGHO QXHYRVLVWHPDVLQRTXHPDQWHQGUiDOJXQDVGHVXVDQWLJXDVDSOLFDFLRQHVRGLVSRQGUiGHDOJXQD HVSHFtILFD TXH TXLHUD LQWHJUDUHQ HO VLVWHPDLQWHJUDGR GHLQIRUPDFLyQ QyPLQDV WHUPLQDOHVGH FDSWXUD GH GDWRV HWF /DV LQWHUIDFHV SXHGHQ VHU PiV R PHQRV ODERULRVDV HQ IXQFLyQ GH OD WHFQRORJtDHQTXHHVWpQGHVDUUROODGDVODVGLVWLQWDVDSOLFDFLRQHVDPDQWHQHU x$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 $MXVWHGHOVLVWHPD /DHMHFXFLyQRQRGHHVWDIDVHYDDGHSHQGHUGHOUHVXOWDGRGHODDQWHULRU$Vt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DVt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WHFQRORJtD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HVWDUtDQHQFXDGUDGDV ,QGHSHQGLHQWHPHQWH GH ODV DFWLYLGDGHV DQWHULRUHV WDPELpQ KDEUtD TXH FRQWHPSODU RWUDVDQXHVWURMXLFLRSUHYLDVFX\RVILQHVVHUtDQGRVSRUXQODGROD LQVWDODFLyQGH QXHYR KDUGZDUHVLODREVROHVFHQFLDGHOH[LVWHQWHDVt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 FRQVXOWRUtDLQGXVWULDOFRQ SRVLELOLGDG GH LQFOXLU OD UHLQJHQLHUtD 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 UHLQJHQLHUtD 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PHWRGRORJtD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 $FWLYLGDGHVDUHDOL]DU FRQMXQWDPHQWH 2UJDQL]DFLyQ GHO3UR\HFWR ([SRQHUODPHWRGRORJtDGH LPSODQWDFLyQ 'DUSXEOLFLGDGDOSUR\HFWR GHQWURGHVXHPSUHVD 'HILQLUHOSODQGH LPSODQWDFLyQHVWDEOHFLHQGRXQ FDOHQGDULRSRUREMHWLYRVR KLWRV 'HILQLUHODOFDQFHORVREMHWLYRV HKLWRV 1RPEUDUDXQSURMHFWOHDGHU (VWDEOHFHUODDUTXLWHFWXUD WHFQROyJLFDQHFHVDULD ,QVWDODUHOVRIWZDUH\OD GRFXPHQWDFLyQ 'HVLJQDUDOUHVWRGHOHTXLSR GHWUDEDMRDVLJQDQGR UHVSRQVDELOLGDGHV (VWDEOHFHUODDVLVWHQFLDDOD IRUPDFLyQ 'RWDUGHORVPHGLRV LQIRUPiWLFRVDGHFXDGRV (VWDEOHFLPLHQWR GH0RGHORV 5HDOL]DUXQDSULPHUDWRPDGH FRQWDFWRFRQHOSHUVRQDOOD SODQWDORVGRFXPHQWRVHWFHQ GHILQLWLYDODIRUPDGHWUDEDMDU GHOFOLHQWH $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HVSHFtILFD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DVt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VtPLVPDSDUDHOGtDDGtD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 $Vt QR VHUi SRVLEOH UHDOL]DU XQD SURJUDPDFLyQGHODSURGXFFLyQVLSUHYLDPHQWHQRVHKDQUHDOL]DGRODQ]DPLHQWRV$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 PtQLPD 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DVt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