exposición de costo

8/19/2019 Exposición de Costo

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CPN 30-31

CONTABILIDAD DE COSTOS


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CONTABILIDAD DE COSTOSDOCENTE: ING. CASTRO TOMALA JIMMY WALTER

TEMA:EMPRESAS DE SERVICIOS

INTEGRANTES:

1. Arturo Ca t!""o#. $ar"a Mart!""o3. $%&!' M%'o (a"). M!(*a%" +ur!ta

,NDICEI. CONCEPTO

II. CONCEPTO DE SERVICIOIII. VALORES EN LOS E DEBE BASARSE NA EMPRESA DE

SERVICIOSIV. CARACTER,STICAS DE LOS SERVICIOSV. PRINCIPIOS DEL SERVICIO

http://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/http://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/http://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/http://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/


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VI. PRINCIPIOS B/SICOS DEL SERVICIOVII. TIPOS DE SERVICIOS

VIII. DE INICI N ESTABLECIDA EN LA SERIE DE NORMAS ISO 20I . SERVICIOS PÚBLICOS Y PRIVADOS

. NAT RALE+A Y CARACTER,STICAS DE N SERVICIOI. PRINCIPIOS DEL SERVICIOII. VENTAJAS Y DESVENTAJAS

III. CONCL SIONESIV. EJEMPLO DE EMPRESA DE SERVICIOS

EMPRESAS DE SERVICIOS

Concepto.- S% 4%'o5!'a' %56r% a 4% %r&!(!o a a7u%""a 7u% t!%'%' 6or 8u'(!9'r!'4ar u'a a(t!&!4a4 7u% "a 6%r o'a '%(% !ta' 6ara "a at! 8a((!9' 4% u '%(% !4a4% ;

r%(r%a(!9'< 4%(a6a(!ta(!9' < 4% 5%4!(!'a< 4% a % ora5!%'to< 4% (o' tru((!9'< 4% tur! 5o< 4t%"%&! !9' 6or (a "%< 4%or=a'!>a(!9' 4% u'a ?% ta< 4% "u>< =a %t(@t%ra a (a5 !o 4% u'6r%(!o. Pu%4%' %r 6 "!(a o 6r!&a4a . E" 6ro4u(to 7u% o8r%(%' % !'ta'=! "% ;'o 6u%4%6%r(! !r % (o' "o %'t!4o < au'7u% 6o4%5o o %r&ar 7u% % *a (r%a4o to4a u'a r%46%r o'a" %7u!6a5!%'to 7u% 6%r5!t%' ""%&ar a (a o u (o5%t!4o.CONCEPTO DE SERVICIO.- E u' (o' u'to 4% a(t!&!4a4% 7u% u (a' r% 6o'4%r a "a'%(% !4a4% 4% u' ("!%'t%. Lo %r&!(!o !'("u %' u'a 4!&%r !4a4 4% a(t!&!4a4%4% %56%Fa4a 6or u' (r%(!4o ' 5%ro 4% 8u'(!o'ar!o 7u% tra a a' 6ara %" % ta4o ; %r&!(!o6 "!(o o 6ara %56r% a 6art!(u"ar% ; %r&!(!o 6r!&a4o %'tr% % to 6u%4%' %Fa

%r&!(!o 4%: %"%(tr!(!4a4< a=ua 6ota "%< a %o< t%"@8o'o< t%"@=ra8o< (orr%o tra' 6ort%%4u(a(!9'< (! %r(a8@ < a'!4a4 a ! t%'(!a o(!a". S% 4%?'% u' 5ar(o %' 4o'4% "aa(t!&!4a4% % 4% arro""arH' (o' "a !4%a 4% ? ar u'a % 6%(tat!&a %' %" r% u"ta4o 4% @ ta%" %7u!&a"%'t% 'o 5at%r!a" 4% u' !%'. ' %r&!(!o % 4!8%r%'(!a 4% u' !%' ;8 !(o o!'ta'=! "% %' 7u% %" 6r!5%ro % (o' u5% % 4% =a ta 4% 5a'%ra ruta" 6u% to 7u% "a%(o'o5 a o(!a" 'a4a t!%'% 7u% &%r (o' "a 6o" t!(a 5o4%r'a % 5u !56orta't% %Fa"ar 7u%"a %(o'o5 a 'a(!o'a" 'o % ! t% !%56r% %' %" 5o5%'to %' 7u% % 6r% ta4o.

http://deconceptos.com/general/actividadhttp://deconceptos.com/ciencias-sociales/capacitacionhttp://deconceptos.com/tecnologia/televisionhttp://deconceptos.com/ciencias-sociales/organizacionhttp://deconceptos.com/general/actividadhttp://deconceptos.com/ciencias-sociales/capacitacionhttp://deconceptos.com/tecnologia/televisionhttp://deconceptos.com/ciencias-sociales/organizacion


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A" 6ro&%%r a"= ' '!&%" 4%*a !"!4a4

M% a o %' "o a't%r!or% &a"or% 4% !4o a" %r&!(!o 7u% !56art!5o a 'u% tro ("!%'t%6or7u% 6%' a5o 7u% o' "o &a"or% 7u% 4% % t%'%r 'u% tra (o56aF a !%'4o6ro8% !o'a"% < r% 6%ta'4o a "a 6%r o'a (o' &! ta 4% 8uturo.

CARACTER*STICAS DE LOS SERVICIOSLa (ara(t%r t!(a 7u% 6o %%' "o %r&!(!o"o 4! t!'=u%' 4% "o 6ro4u(to o':

• I'ta'=! !"!4a4: % ta % "a (ara(t%r t5H H !(a 4% "o %r&!(!o < (o' ! t%7u% % to 'o 6u%4%' &%r %< 6ro ar %%'t!r %< o r % '! o"%r % a't% 4% "a (o56ra. E(ara(t%r t!(a 4!?(u"ta u'a %r!% 4% a((!o'% 7u%6u4!%ra' %r 4% %a "% 4% *a(%r: "o %r&'o % 6u%4%' !'&%'tar!ar '! 6at%'tar< %r% 6"!(a4o o r%6r% %'ta4o 8H(!"5%'t%%t(.< o !'("u o 5%4!r u (a"!4a4 a't% 4% "a6r% ta(!9'.

• %t%ro=%'%!4a4 ;o &ar!a !"!4a4 : 4o %r&!(!o !5!"ar% 'u'(a %rH' !4@'t!(o o!=ua"% . E to 6or &ar!o 5ot!&o : "a %'tr%=a 4% u' 5! 5o %r&!(!o o' r%a"!>a4a 66%r o'a a 6%r o'a < %' 5o5%'to "u=ar% 4! t!'to . Ca5 !a'4o u'o o"o 4% % to8a(tor% %" %r&!(!o a 'o % %" 5! 5o< !'("u o (a5 !a'4o 9"o %" % ta4o 4% H'!5o 4%6%r o'a 7u% %'tr%=a o "a 7u% r%(! % %" %r&!(!o. Por % to % '%(% ar!o 6r% tar ata "a 6%r o'a 7u% 6r% tarH' "o %r&!(!o a 'o5 r% 4% "a %56r% a.

• I' %6ara !"!4a4: %' "o %r&!(!o "a 6ro4u((!9' %" (o' u5o o' 6ar(!a" o tota"5%'t%!5u"tH'%o . A % ta 8u'(!o'% 5u(*a &%(% % 6u%4% a=r%=ar "a 8u'(!9' 4% &%'ta

E ta !' %6ara !"!4a4 ta5 !@' % 4a (o' "a 6%r o'a 7u% 6r% ta %" %r&!(!o.• P%r%(! !"!4a4: "o %r&!(!o 'o % 6u%4%' a"5a(%'ar< 6or "a !5u"ta'%!4a4 %'tr%

6ro4u((!9' (o' u5o. La 6r!'(!6a" (o' %(u%'(!a 4% % to % 7u% u' %r&!(!o 'o6r% ta4o< 'o % 6u%4% r%a"!>ar %' otro 5o5%'to< 6or % %56"o u' &u%"o (o' u' a !%'to&a( o %' u' &u%"o (o5%r(!a".

http://es.wikipedia.org/wiki/Destrezahttp://es.wikipedia.org/wiki/Creatividadhttp://es.wikipedia.org/wiki/Experienciahttp://es.wikipedia.org/w/index.php?title=Proveedor&action=edit&redlink=1http://es.wikipedia.org/wiki/Inventariohttp://es.wikipedia.org/wiki/Materias_primashttp://es.wikipedia.org/wiki/Inversi%C3%B3nhttp://es.wikipedia.org/wiki/Competencia_(econom%C3%ADa)http://es.wikipedia.org/wiki/Sector_terciariohttp://es.wikipedia.org/wiki/Sector_terciariohttp://es.wikipedia.org/wiki/Industriahttp://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/http://es.wikipedia.org/wiki/Destrezahttp://es.wikipedia.org/wiki/Creatividadhttp://es.wikipedia.org/wiki/Experienciahttp://es.wikipedia.org/w/index.php?title=Proveedor&action=edit&redlink=1http://es.wikipedia.org/wiki/Inventariohttp://es.wikipedia.org/wiki/Materias_primashttp://es.wikipedia.org/wiki/Inversi%C3%B3nhttp://es.wikipedia.org/wiki/Competencia_(econom%C3%ADa)http://es.wikipedia.org/wiki/Sector_terciariohttp://es.wikipedia.org/wiki/Sector_terciariohttp://es.wikipedia.org/wiki/Industriahttp://www.eoi.es/blogs/danielcintado/2012/06/21/valores-en-los-que-debe-basarse-una-empresa-de-servicios/


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• Au %'(!a 4% 6ro6!%4a4: "o (o56ra4or% 4% %r&!(!o a47u!%r%' u' 4%r%(*o a r%(! !u'a 6r% ta(!9'< u o< a((% o o arr!%'4o 4% a"=o< 6%ro 'o u 6ro6!%4a4. D% 6u@ 4% "6r% ta(!9' o"o % ! t%' (o5o % 6%r!%'(!a &!&!4a .

PRINCIPIOS DEL SERVICIOPara ""%&ar a (a o u' %r&!(!o o' '%(% ar!a "a a % 8u'4a5%'ta"% < % 4%(!r< "o

6r!'(!6!o 4%" %r&!(!o< "o (ua"% 6u%4%' %r&!r 4% =u a 6ara a4!% trar o (a6a(!tar a "o%56"%a4o %'(ar=a4o 4% % ta &!ta" a(t!&!4a4 %(o'95!(a< a (o5o 6ro6or(!o'ar or!%'ta(!9'4% (95o 5% orar. Lo 6r!'(!6!o 4%" %r&!(!o % 4!&!4%' %' 6r!'(!6!o H !(o 4%" %r&!(!6r!'(!6!o 4%" %r&!(!o a" ("!%'t%.

PRINCIPIOS B+SICOS DEL SERVICIOLo 6r!'(!6!o H !(o 4%" %r&!(!o % "a ?"o o8 a u a(%'t% 4% % t%< 7u% !r&%' 6a%'t%'4%r"o < a u &%>< a6"!(ar"o 4% "a 5% or 5a'%ra 6ara %" a6ro&%(*a5!%'to 4% u

%'%?(!o 6or "a %56r% a.1. A(t!tu4 4% %r&!(!o: Co'&!((!9' 't!5a 4% 7u% % u' *o'or %r&!r.#. Sat! 8a((!9' 4%" u uar!o: I't%'(!9' 4% &%'4%r at! 8a((!9' 5H 7u% 6ro4u(to .3. Da4o %" (arH(t%r tra' !tor!o< !'5%4!at! ta &ar!a "% 4% "o %r&!(!o < % r%7u!%r%

a(t!tu4 6o !t!&a< 4!'H5!(a a !%rta: % to % < "a ?"o o8 a 4% Kto4o 6ro "%5a t!%'% uo"u(!9' < ! % a % u (ar.). To4a "a a(t!&!4a4 % u t%'ta o r% a % @t!(a : % !'5ora" (o rar (ua'4o 'o % *a

4a4o 'a4a '! % &a a 4ar.. E" u%' %r&!4or % 7u!%' % %'(u%'tra at! 8%(*o 4%'tro 4% "a %56r% a< !tua(!9'

"o % t!5u"a a %r&!r (o' =u to a "o ("!%'t% : 'o % 6u%4% % 6%rar u%'o %r&!(!o7u!%' % !%'t% % ("a&!>a4o< 8ru tra4o< % 6"ota4o r% 6!ra *o t!"!4a4 (o'tra "a 6ro%56r% a.

. Trata'4o 4% !' t!tu(!o'% 4% autor!4a4< % 6"a't%a u'a (o't!'u!4a4 7u% &a 4% 4% %"6o"o autor!tar!o ;%" 6o4%r *a(!a %" 6o"o 4%5o(rHt!(o ;%" %r&!(!o : %' %" 6o"o autor!*a !%56r% %" r!% =o 4% "a 6r%6ot%'(!a 4%" 5a" %r&!(!o. Cua'to 5H 'o a"% %5

4%" 6r!5%r 6o"o< 5% or % tar%5o .TIPOS DE SERVICIOS

Hay dos grandes maneras de clasificar los servicios !na de ellas es clasific"ndola en servicios #$%li #rivados

SERVICIOS PÚBLICOS Y PRIVADOS

Servicio P$%lico& Pres'aciones reservadas en cada Es'ado a la (r%i'a de las adminis'raciones #$%licas ycomo finalidad ay*dar a las #ersonas )*e lo necesi'en+ # e, + -os#i'ales y em#resas #os'ales

Servicio Privado& son a)*ellos servicios )*e en'rega *na em#resa #rivada y )*e sirve #ara sa'isfacen innecesidades #ar'ic*lares de las #ersonas con fin de l*cro+ e,em#lo& em#resas de com*nicaciones y g

Servicios de mantenimiento.-Son a)*ellos )*e ofrecen man'ener %a,o *n m.'odo #reven'ivo los ar'/c)*e re)*ieren s* c*idado+ # e, + los 'elevisores+ las enceradoras+ las %icicle'as o a nivel ind*s'm")*inas de *so diario+ camiones+ carros+ mo'ocicle'as

Servicios a domicilio.-Son a)*ellos )*e el clien'e *'ili0a sin moverse de s* -ogar y )*e con'ra'a #or mde v/a 'elef(nica o In'erne'+ #or e,em#lo& alimen'os como #i00a+ #el/c*las+ e'c

Servicios de al !iler.-Son a)*ellos )*e la #ersona con'ra'a #ara sa'isfacer *na necesidad momen'"nealg$n 'iem#o+ #or e,em#lo& arriendo de casa+ arriendo de a*'om(viles+ e'c


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Servicios de talleres.-Son los servicios )*e ofrecen #ersonas individ*ales en el c*idado del man'enire#araci(n de alg$n ar'/c*lo de necesidad 1ormalmen'e f*ncionan den'ro de *n 'aller

NATURALE,A CARACTER*STICAS DE UN SERVICIO

' %r&!(!o % (ua"7u!%r a(t!&!4a4 o %'%?(!o 7u% u'a 6art% 6u%4% o8r%(%r a otra< 7% % %'(!a"5%'t% !'ta'=! "% 7u% 'o 4a (o5o r% u"ta4o "a 6ro6!%4a4 4% 'a4a. Su6ro4u((!9' 6u%4% o 'o % tar &!'(u"a4a a u' 6ro4u(to 8 !(o. La a(t!&!4a4% (o5or%'tar u'a *a !ta(!9' 4% *ot%"< 4%6o !tar 4!'%ro %' u' a'(o< &!a ar %' a&!9'< &%r u'a6%" (u"a o t%'%r (o' % o 4% u' !'=%'!%ro !56"!(a' to4a "a (o56ra 4% u' %r&!(!o.

'a %56r% a 4% % (o' !4%rar (uatro (ara(t%r t!(a % 6%(!a"% 4%" %r&!(!o (ua'4o4! %Fa u 6ro=ra5a 4% 5%r(a4ot%('!a: !'ta'=! !"!4a4< !' %6ara !"!4a4< &ar!a !"!4a4 'atura"%>a 6%r%(%4%ra. E 7u%5Ht!(a5%'t% % t!%'%

La !'ta'=! !"!4a4 4%" %r&!(!o< !='!?(a 7u% "o %r&!(!o 'o % 6u%4%' &%r<

a or%ar< %'t!r< o r '! o"%r a't% 4% (o56rar"o . Por % %56"o< "a 6%r o'a 7u% %o5%t%' a u'a (!ru= a 6"H t!(a 'o 6u%4%' &%r %" r% u"ta4o a't% 4% "a (o56ra "o6a a %ro 4% "a a%ro" '%a 'o t!%'%' 'a4a< % (%6to u' o"%to "a 6ro5% a 4% 7u%""%&arH' a u 6u'to 4% 4% t!'o.

Para r%4u(!r "a !'(%rt!4u5 r%< "o (o56ra4or% u (a' K %Fa"% 4% "a (a"!4a4 4%"%r&!(!o. L"%=a' a (o'("u !o'% a(%r(a 4% "a (a"!4a4 a H'4o % %' %" "u=ar< "a

6%r o'a < %" 6r%(!o< %" %7u!6o "a (o5u'!(a(!o'% 7u% &%'. Por (o' !=u!%'t%< "a ta4%" 6ro&%%4or 4% %r&!(!o % *a(%r 7u% %" %r&!(!o %a ta'=! "% %' u'a o 5H M!%'tra 7u% "o 5%r(a4o"o= a 4% 6ro4u(to trata' 4% aFa4!r a 6%(to ta'=! "% a uo8%rta !'ta'=! "% .

Lo !%'% 8 !(o % 6ro4u(%'< "u%=o % a"5a(%'a'< 4% 6u@ % &%'4%' to4a&a4%"a't% % (o' u5%'. E' (o'tra t%< "o %r&!(!o 6r!5%ro % &%'4%' 4% 6u@ %6ro4u(%' (o' u5%' a" 5! 5o t!%56o.

La !' %6ara !"!4a4 4%" %r&!(!o< !='!?(a 7u% "o %r&!(!o 'o % 6u%4%' %4% u 6ro&%%4or% < 'o !56orta ! % o 6ro&%%4or% o' 6%r o'a o 5H7u!'a . S! %56"%a4o 4% %r&!(!o 6ro6or(!o'a %" %r&!(!o< %'to'(% %" %56"%a4o % 6art% 4%

%r&!(!o. D% !4o a 7u% %" ("!%'t% ta5 !@' % tH 6r% %'t% (ua'4o % 6ro4u(% %" %"a !'t%ra((!9' 6ro&%%4or - ("!%'t% % u'a (ara(t%r t!(a % 6%(!a" 4% "a 5%r(a4ot%('!a 4

%r&!(!o . Ta'to %" 6ro&%%4or (o5o %" ("!%'t% a8%(ta' %" r% u"ta4o 4%" %r&!(!o.

La &ar!a !"!4a4 4%" %r&!(!o< !='!?(a 7u% "a (a"!4a4 4% "o %r&!(!o 4%6%'47u!@'% "o 6ro6or(!o'a'< a (o5o 4% (uH'4o< %' 49'4% (95o % 6ro6or(!o'a'. Por% %56"o< a"=u'o *ot%"% < (o5o E" Arau(a'o< t!%'%' "a r%6uta(!9' 4% 6ro6or(!o'ar u'

%r&!(!o 5% or 7u% otro . A 6% ar 4% % o< 4%'tro 4%" *ot%"< u' %56"%a4o 4% "a o?r%(%6(!9' 6u%4% %r o&!a" %?(!%'t%< 5!%'tra 7u% otro< 7u% % tH 4% 6!% a 6o(a4! ta'(!a< 6u%4% %r 4% a=ra4a "% "%'to. I'("u o "a (a"!4a4 4%" %r&!(!o 4% u' o"%56"%a4o 4%" *ot%" &ar a %= ' u %'%r= a u % ta4o 4% H'!5o %' %" 5o5%'to 4%(a4a %'(u%'tro (o' %" ("!%'t%.


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La 'atura"%>a 6%r%(%4%ra 4%" %r&!(!o< !='!?(a 7u% "o %r&!(!o 'o % 6u%a"5a(%'ar 6ara u &%'ta o u ut!"!>a(!9' 6o t%r!or% . A"=u'o 5@4!(o (o ra' a "o6a(!%'t% (ua'4o 8a"ta' a u (!ta < 4% !4o a" &a"or 4%" %r&!(!o 9"o % ! t!9 %' %6u'to 4% a6ar%(!9 (ua'4o %" 6a(!%'t% 'o % 6r% %'t9. La 'atura"%>a 6%r%(%4%ra 4%"o %r&!(!o 'o % u' 6ro "%5a (ua'4o "a 4%5a'4a % (o' ta't%. S!' %5 ar=o<(ua'4o "a 4%5a'4a u(t a< "a %56r% a 4% %r&!(!o a 5%'u4o % 6%r!5%'ta'6ro "%5a 4!8 (!"% . Por % %56"o< 4% !4o a "a 4%5a'4a 4ura't% "a t%56ora4a 6!(Q%56r% a 4% tra' 6ort% 4% %' (o'tar (o' 5H %7u!6o 4%" 7u% '%(% !tar a' ! "a4%5a'4a 8u%ra u'!8or5% a "o "ar=o 4%" aFo. Por (o' !=u!%'t%< "a %56r% a 4% %r&!4% %' 4! %Far % trat%=!a 6ara tratar 4% !=ua"ar "a o8%rta "a 4%5a'4a. Por % %56""o *ot%"% (%'tro tur t!(o (o ra' 6r%(!o 5H a o 8u%ra 4% t%56ora4a< 6araatra%r 5H *u@ 6%4% . Y "o r% taura't% (o'trata' %56"%a4o 6or *ora 6ara 7u%

!r&a' 4ura't% "o 6%r o4o 6!(Q.

E trat%=!a 4% M%r(a4ot%('!a 6ara "a E56r% a 4% S%r&!(!o

Lo 5! 5o 7u% "a %56r% a 4% 8a r!(a(!9'< "a u%'a %56r% a 4% %r&!(!o ut!"!>5%r(a4ot%('!a 6ara 6o !(!o'ar % 9"!4a5%'t% %' "o 5%r(a4o 7u% *a' %"%=!4o (o5ou o %t!&o. Vo"&!%'4o a" % %56"o 4%" ot%" Arau(a'o< % t@ % 6o !(!o'a (o5o u'o

o8r%(% u'a % 6%r!%'(!a 5%5ora "% 7u% Ka&!&a "o %'t!4o < !'8u'4% !%'% tar at! 8a(% !'("u o "o 4% %o '%(% !4a4% !'% 6r% !&o 4% 'u% tro *u@ 6%4% otra %56r% a 4% %r&!(!o % ta "%(%' u 6o !(!o'% 6or 5%4!o 4% a(t!&!4a4%

5%>("a 4% 5%r(a4ot%('!a tra4!(!o'a".

S!' %5 ar=o< 4% !4o a 7u% "o %r&!(!o 4!?%r%' 4% "o 6ro4u(to ta'=! "% < a 5%'ur%7u!%r%' %'8o7u% 4% 5%r(a4ot%('!a a4!(!o'a"% . E' u' '%=o(!o 4% 6ro4u(to < "o6ro4u(to o' a ta't% % ta'4ar!>a4o 6u%4%' 6%r5a'%(%r %' "a &!tr!'a %' % 6%ra

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LA CADENA DE TILIDADES DEL SERVICIO

La %56r% a 4% %r&!(!o % !to a %'8o(a' u at%'(!9' ta'to %' u ("!%'t% (o5o %'u %56"%a4o . Co56r%'4%' "a (a4%'a 4% ut!"!4a4% 4%" %r&!(!o< 7u% &!'(u"a "a

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E ta (a4%'a (o' ta 4% (!'(o % "a o'% :

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8/13


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t!"!4a4% (r%(!5!%'to a"u4a "% 4%" %r&!(!o< u' 4% %56%Fo u6%r!or 4% "%56r% a 4% %r&!(!o.

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La 5%r(a4ot%('!a !'t%ra(t!&a !='!?(a 7u% "a (a"!4a4 4%" %r&!(!o 4%6%'4% %' u 5a or6art% 4% "a !'t%ra((!9' (o56ra4or - &%'4%4or 4ura't% %" %'(u%'tro 4% %r&!(!o. E' "a5%r(a4ot%('!a 4%" 6ro4u(to< "a (a"!4a4 4% @ t% 5u rara &%> 4%6%'4% 4% "a 8or5a %

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V%'ta a :

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o E !'%&!ta "% u' 'u%&o %'8o7u% 4%" ! t%5a 4% (o to 6ara 6o4%r %&a"uar ("ara5%"a 4! 5!'u(!9' 4% "o (o to %' "o 6ro(% o t%r(%r !>a4o .


9/13


o ' 5a or %'tr%'a5!%'to 4% arro""o 6ro8% !o'a" 6ara "o %56"%a4o 4%'tro 4% "a%56r% a 6r% ta4ora 4% %r&!(!o < a (o5o< tra' 8%r%'(!a 4% t%('o"o= a 6ara 8u'(!o'ar!o 4% "a %56r% a (o'trata't% o 6ara "a %56r% a (o'trat! ta .

o 'a 4! 5!'u(!9' 4%" 4% 6%r4!(!o.o La r%&a"or!>a(!9' 4% "o ta"%'to *u5a'o .o

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D% &%'ta a :

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o P@r4!4a 4%" (o'tro" o r% "a (a"!4a4 4% "o %r&!(!o (o'trata4o .o E' (a o 4% 'o r%a"!>ar u'o a'H"! ! 4%" 5%r(a4o 4% "a (o56aF a 6r% ta4ora 4%

%r&!(!o < "a t%r(%r!>a(!9' % 6u%4% (o'&%rt!r %' %" (a5!'o 4!r%(to a" 8ra(a o.o S! % 7u% "a 4%(! !9' 4% t%r(%r !>ar 'o % tH !%' 8u'4a5%'ta4a 4%'tro 4% "a %56r%

"a o"a !4%a 4% a6"!(ar"a 6o4r a % (au a't% 4% u' (ao =%'%ra"!>a4o %' to4o "o'!&%"% 4% "a or=a'!>a(!9'.

o Lo %rror% 'o 6u%4%' %r a45!t!4o a" 5o5%'to 4% % (o=%r u' Hr%a a t%r(%r !>ar.o No to4o "o %56"%a4o 7u% 6%r4!%ro' u 6u% to 4%'tro 4% "a or=a'!>a(!9' 6o4rH' %

a or !4o 6or "a %56r% a 6r% ta4ora 4% %r&!(!o .

DE INICI/N ESTABLECIDA EN LA SERIE DE NORMAS ISO 0111 ' %r&!(!o 7u% t!%'% (o5o r% u"ta4o 4% ""%&ar a (a o '%(% ar!a5%'t% a" 5%'o &%!'t%

a(t!&!4a4% %' "a !'t%r8a> %'tr% %" 6ro&%%4or %" ("!%'t% %" %r&!(!o =%'%ra"5%'t%!'ta'=! "%. La 6r% ta(!9' 4% u' %r&!(!o 6u%4% !56"!(ar:

• 'a a(t!&!4a4 r%a"!>a4a o r% u' 6ro4u(to ta'=! "% u5!'! tra4o 6or %" ("!%'t% ;6or% %56"o< r%6ara(!9' 4% u' auto59&!"

• 'a a(t!&!4a4 r%a"!>a4a o r% u' 6ro4u(to !'ta'=! "%u5!'! tra4o 6or %" ("!%'t% ;6or % %56"o< "a 4%("ara(

4% !'=r% o '%(% ar!a 6ara 6r%6arar "a 4%&o"u(!9' 4% "o!56u% to

• La %'tr%=a 4% u' 6ro4u(to !'ta'=! "% ;6or % %56"o< "a %'tr%=a4% !'8or5a(!9' %' %" (o't% to 4% "a tra' 5! !9' 4%(o'o(!5!%'to

•

La (r%a(!9' 4% u'a a5 !%'ta(!9' 6ara %" ("!%'t% ;6or % %56"o< %'*ot%"% r% taura't% .ISO 0111 .-E u' (o' u'to 4%'or5a o r% (a"!4a4 =% t!9' 4% (a"!4a4< % ta "%(!4a 6oOr=a'!>a(!9' I't%r'a(!o'a" 4% Nor5a"!>a(!9' ;ISO . S% 6u%4%' a6"!(ar %' (ua"7u!%r t!6o 4%or=a'!>a(!9' o a(t!&!4a4 or!%'ta4a a "a 6ro4u((!9' 4% !%'% o %r&!(!o . La 'or5a r%(o=%ta'to %" (o't%'!4o 5 '!5o (o5o "a =u a *%rra5!%'ta % 6%( ?(a 4% !56"a'ta(!9' (o5o"o 5@to4o 4% au4!tor a. E" ISO 2000 % 6%(!?(a "a 5a'%ra %' 7u% u'a or=a'!>a(!9' o6%ra

u % tH'4ar% 4% (a"!4a4< t!%56o 4% %'tr%=a '!&%"% 4% %r&!(!o.

Co'("u !o'% :

http://es.wikipedia.org/wiki/Conjuntohttp://es.wikipedia.org/wiki/Control_de_calidadhttp://es.wikipedia.org/wiki/Gesti%C3%B3n_de_calidadhttp://es.wikipedia.org/wiki/Organizaci%C3%B3n_Internacional_de_Normalizaci%C3%B3nhttp://es.wikipedia.org/wiki/Organizaci%C3%B3nhttp://es.wikipedia.org/wiki/Acuerdo_de_nivel_de_serviciohttp://es.wikipedia.org/wiki/Conjuntohttp://es.wikipedia.org/wiki/Control_de_calidadhttp://es.wikipedia.org/wiki/Gesti%C3%B3n_de_calidadhttp://es.wikipedia.org/wiki/Organizaci%C3%B3n_Internacional_de_Normalizaci%C3%B3nhttp://es.wikipedia.org/wiki/Organizaci%C3%B3nhttp://es.wikipedia.org/wiki/Acuerdo_de_nivel_de_servicio


10/13


E' (o'("u !9'< %" 5%r(a4o"o= a 4% % (o' !4%rar 7u% "a 5%r(a4ot%('!a 4% %r&!(!o <4!8%r%'(!a 4% "a 4% !%'% < r%7u!%r% 4% u' 4! %Fo % 6%( ?(o %' u 5%>("a 4% 5%r(a4;4% !4o a "a (uatro (ara(t%r t!(a 8u'4a5%'ta"% 7u% t!%'%' "o %r&!(!o . E' % % %4% %r a to5ar %' (u%'ta "o !=u!%'t% 6u'to :

1. A" 5o5%'to 4% 4! %Far %"pro%)cto ;%' % t% (a o< %" %r&!(!o 'o % 4% % o"&!4@ t% 'o % 6u%4% to(ar< &%r< o"%r< % (u(*ar o %'t!r ;!'ta'=! !"!4a4 6or ta'to< %r%(o5%'4a "% !'(!4!r %' "a cali%a% %el ser icio % ta'4ar!>a'4o "o 6ro(% o (a6a(!ta'4o %'tr%'a'4o (o't!'ua5%'t% a" 6%r o'a" 6ara r!'4ar u'a (a"!4a4u'!8or5% 6ara 4% % a 5a'%ra< r%4u(!r u *%t%ro=%'%!4a4. A4%5H < % 4% % to5a5u %' (u%'ta a"=u'o a 6%(to (o5o: E" "u=ar 4o'4% % r%a"!>a %" %r&!(!o< %"6%r o'a" 7u% "o % %(uta< %" %7u!6o 7u% % ut!"!>a< %" 5at%r!a" 6ro5o(!o'a" 7u% %%56"%a< "o 5 o"o 7u% % 5u% tra' %" 6r%(!o 7u% % (o ra to4o "o (ua"< %a'a"!>a4o 6or %" ("!%'t% a't% 4% (o'tratar u' %r&!(!o.

#. A" 5o5%'to 4% % ta "%(%r "o canales %e %istri2)ci!n ;6"a>a o 6o !(!9' % 4% %

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E3EMPLO DE EMPRESA DE SERVICIOS

ISTORIA


11/13


Nu% tra *! tor!a %56%>9 %' 122 < (ua'4o R!(*ar4 P%%t So"%4a4 a''a %ra' 'o&!o . Lo4u"(% 7u% %""a "% 6r%6ara a 8u%ro' "a !' 6!ra(6ara a r!r u' "o(a" % 6%(!a"!>a4o %' 6o tr% ([email protected]" 6r!5%r SU%%t Co %% % a r!9 %' %" (%'tro (o5%r(Ma"" 4%" So" 4% "a (!u4a4 4% Gua a7u!".E ta5o (o't%'to 4% *a %r (r%(!4o %' "o "t!5o 10aFo < "o=ra'4o a r!r &ar!o "o(a"% a '!&%" 'a(!o'a".A7u 'o &! !ta' 5!"% 4% %(uator!a'o 6ara %56%>ar4 a (o' %" 5% or (a8@ 4u"(%

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COMPROMISO CON LA SOCIEDADCr%%5o 7u% to4a %56r% a 4% % a6ortar

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12/13


A DITOR,A

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6ro8% !o'a"% (o' %" 6ro69 !to 4% %&a"uar "o % ta4o ?'a'(!%ro 4% u'a%56r% a. S% trata 4% u' 6ro(%4!5!%'to 4% u o (o5 ' (ua'4o % 7u!%r%(o56ro ar 7u% u'a %56r% a % 5a'% a ?'a'(!%ra5%'t% 4% 8or5a *o'ro a.

• S% u%"% r%(urr!r a "aa)%itor#as e4ternas 6or %r a=%'t% % t%r'o a%56r% a a 6o4%r t%'%r u' (r!t%r!o 5H o %t!&o


13/13


E o "!=ator!o %' E(ua4or r%a"!>ar u'a au4!tor a % t%r'a[

• E' %" E(ua4or "a au4!tor a % t%r'a o "!=ator!a 4% "o % ta4o ?'a'(!%ro4%6%'4% 4% "o 5o'to 4% a(t!&o 7u% 4!(*a (o56aF a 4%("ar%' %' %"aFo !'5%4!ato a't%r!or.

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