manual de relaciones humanas

5/17/2018 Manual de Relaciones Humanas - slidepdf.com

http://slidepdf.com/reader/full/manual-de-relaciones-humanas 1/36

MANUAL DE CONSULTA DELMICROEMPRESARIO



,1752'8&&,1,1752'8&&,1,1752'8&&,1,1752'8&&,1

(VWLPDGRPLFURHPSUHVDULRVDV

(O IXQFLRQDPLHQWR GH VX PLFURHPSUHVD SXHGH FRQVLGHUDUVH FRPR XQ VLVWHPD HQ GRQGH V

FRPELQDQXQDVHULHGHHOHPHQWRVW«FQLFDVILQDQFLHUDVHTXLSRVPDTXLQDULDSHURVREUHWRGRHQ

HOHPHQWRKXPDQR

(VWH¼OWLPRHOHPHQWRHOIDFWRUFODYHSDUDHO«[LWRRIUDFDVRGHVXHPSUHVD

/RV VHUHV KXPDQRV WUDEDMDGRUHV FOLHQWHV SURYHHGRUHV SURPRWRUHV HWF 6RQ SHUVRQDV FR

FDUDFWHU¯VWLFDVGLIHUHQWHV\VRQHOFRQMXQWRGHODFRPELQDFLµQGHXQDVHULHGHUDVJRVKHUHGDGRV

DGTXLULGRVDWUDY«VGHOPHGLR

&RPSUHQGLHQGRODFRPSOHMLGDGGH ODSHUVRQDKDVLGRGLVH³DGRHOSUHVHQWHPDQXDOGHQRPLQDG

5(/$&,21(6+80$1$65(/$&,21(6+80$1$65(/$&,21(6+80$1$65(/$&,21(6+80$1$6FX\RSURSµVLWRVHRULHQWDKDGHGHVWDFDUORVDVSHFWRVP£VJHQHUDOHV

\E£VLFRVSDUDPDQWHQHUXQEXHQQLYHOGHUHODFLRQHVGHQWUR\IXHUDGHODPLFURHPSUHVDGHIRUP

TXHFRDG\XYHDORJUDUODVPHWDV\REMHWLYRVSURSXHVWRV

(VSHUDPRVTXHORVFRQWHQLGRVSURSXHVWRVVHDQGHWXLQWHU«V\FRQWULEX\DQHQDOJXQDPHGLGDH

ODVXSHUDFLµQSHUVRQDOFRPRHOHPHQWRIXQGDPHQWDOGHWRGR0,&52(035(6$5,20,&52(035(6$5,20,&52(035(6$5,20,&52(035(6$5,2



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

3

&217(1,'26&217(1,'26&217(1,'26&217(1,'26

$ 5(/$&,21(6+80$1$6

• &RQFHSWRHLPSRUWDQFLD

• 5HODFLRQHVKXPDQDVHQODPLFURHPSUHVD

• 5HODFLRQHVKXPDQDVFRQORVHPSOHDGRV

• 'LQ£PLFDGHJUXSRV

• (OO¯GHU\WLSRVGHO¯GHUHV

• 5HODFLRQHVKXPDQDVFRQORVFOLHQWHV

% /$&2081,&$&,1(1/$0,&52(035(6$

• 3ULQFLSLRVGHODFRPXQLFDFLµQ

• (OHPHQWRVGHODFRPXQLFDFLµQ

• %DUUHUDVGHODFRPXQLFDFLµQ

& /$027,9$&,1(1/$0,&52(035(6$

• 0RWLYDFLµQ

• 1HFHVLGDG

• (VWDGRGH£QLPR

' $872(9$/8$&,1

2%-(7,92

$\XGDU DOPLFUR HPSUHVDULR D VDEHUGHVHPSH³DU GHPDQHUD HILFLHQWHHO

SDSHO GH SURSLHWDULR R JHUHQWH PHGLDQWH HO EXHQ XVR \ PDQHMR GH ODV

UHODFLRQHV KXPDQDV FRQ VXV WUDEDMDGRUHV \ FOLHQWHV GH IRUPD TXH OR

FRQGX]FDDO«[LWR



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

4

• 1RVJHQHUDQVLPSDW¯D

• 6ROLGDULGDGVRFLDO

• )RUWDOHFHODFRQILDQ]D

• 'DVHJXULGDGHQORVGHP£V\HQXQR

0LVPR

• )RPHQWDHODSUHFLRUHVSHFWR\

UHFRQRFLPLHQWRGHQXHVWURVYDORUHV.

$ 5(/$&,21(6+80$1$6

/DV5(/$&,21(6+80$1$6HVXQDUWHTXHQRVGLFHFµPRFRQYLYLUFRQQXHVWURVVHPHMDQWHV

HQGLIHUHQWHVVLWXDFLRQHVVRFLDOHV

/DV5(/$&,21(6+80$1$6FRQVLVWHHQOOHYDUVHELHQFRQORVGHP£V

/DV PDODVUHODFLRQHV QRVOOHYDQDWRGRORFRQWUDULRHVGHFLU

- 'HVLQWHJUDFLµQGHOJUXSR

- ,QFRPSUHQVLµQ

- 'LVFRUGLD

- <DYHFHV+DVWDHOIUDFDVR

4XH6RQ/DV5HODFLRQHV

+XPDQDV"



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

5

.

UR0$'85(=(02&,21$/ 1R VH PLGH FRPR OD HVWDWXUD HQ PHWUR VL QR TXH V

SHUFLEHHQODVDFWXDFLRQHVGHODVSHUVRQDV

&20232'(0260(',5/$"

5HFRUGHPRVTXHODVUHODFLRQHVKXPDQDVVHDSUHQGHQGHVGHQL³RHQODHVFXHODHQVHFXQGDULD

HQ OD XQLYHUVLGDG SHUR VREUH WRGR HQ HO 75$%$-2 \ HQ OD VRFLHGDG D HVWR VH OH OODP

$35(1',=$-(62&,$/

((6677$ $ 66 662211 //$ $ 66 &&2211'',,&&,,2211((66

%% 66,,&&$ $ 66 33$ $ 55$ $ 77((11((55 %%88((11$ $ 66

55((//$ $ &&,,2211((66++8800$ $ 11$ $ 66

- (VIOH[LEOH

- $FHSWDUHVSRQVDELOLGDG\VHFRQVDJUDHQXQ

WUDEDMRKDVWDFRQFOXLUOR

- 5HVSHWD\DPDDVXVVHPHMDQWHVFRPRDV¯

PLVPR

- ([SUHVDVXVVHQWLPLHQWRVHQIRUPD

FRQVWUXFWLYD

- (VVHQVLEOHDORVVHQWLPLHQWRVGHORVGHP£V

- 7RPDODVGHFLVLRQHVSHUVRQDOHV\DFHSWDODV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

6

GR/$65(/$&,21(6+80$1$61HFHVLGDG+XPDQD

7RGDVODVSHUVRQDVVHQHFHVLWDQXQDVDRWUDV

&XDQGRHVWDPRVDJXVWRFRQRWUDVSHUVRQDVHVEXHQDVH³DOTXHVRPRV

3(5621$66$1$6

/$65(/$&,21(6+80$1$6(67$1

(675(&+$0(17(9,1&8/$'$6$

/$61(&(6,'$'(6+80$1$6

7DPEL«QWLHQHQTXHYHUFRQODVQHFHVLGDGHVGHVDWLVIDFFLµQHQHOWUDEDMR

1HFHVLGDGHVILVLROµJLFDV

1HFHVLGDGHVVRFLDOHV

/DVGHO\RDXWRHVWLPD

/DVGHDXWRUHDOL]DFLµQ

(QPLWUDEDMRWHQJRTXHFXPSOLUFRQORVLJXLHQWH

- 0LSHUVRQD GHEH DMXVWDUVH DO WUDEDMRHQ EDVH D OR

TXH\RGRPLQRFRQR]FR

- 7DPEL«Q HO WUDEDMR GHEH DMXVWDUVH D PL SHUVRQD

(MHPSOR FRQGLFLRQHV I¯VLFDV PHGLR DPELHQWH

LQVWUXPHQWRV

- )LQDOPHQWH PL SHUVRQD GHEH DMXVWDUVH D RWUDV

SHUVRQDV 3XHV\RQRWUDEDMRVµORVLQRTXHFRQYLYR

FRQRWURVWUDEDMDGRUHV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

7

/$65(/$&,21(6+80$1$6(1/$0,&52(035(6$

(VLPSRUWDQWHPDQHMDUOD5HODFLRQHV+XPDQDVDGHFXDGDPHQWHIRUPDQGRXQJUXSRGHWUDEDMRH

GRQGHSUHYDOH]FDXQDDWPµVIHUDSRVLWLYDTXHOOHYHDDOFDQ]DUHQIRUPDRSWLPDODVPHWDVGHOD

PLFURHPSUHVD

(Q OD RSHUDFLµQ GH FXDOTXLHU WLSR GH PLFUR

HPSUHVDVHGDXQDUHODFLµQGHXQDVSHUVRQDV

FRQRWUDV\DVHDFXDQGRVHKDFHXQDYHQWD\

VHHVW£HQFRQWDFWRFRQHOFOLHQWHRFXDQGRVH

GD XQD LQGLFDFLµQ D ORV WUDEDMDGRUHV SDUD

UHDOL]DUGHWHUPLQDGDVWDUHDV

&RPRSURSLHWDULRGHODPLFURHPSUHVD

ORJURORVLJXLHQWHDOPDQWHQHUEXHQDV

UHODFLRQHVKXPDQDV

)DFLOLWRODVROXFLµQGHSUREOHPDV7«FQLFRV

$WUDLJRDORVFOLHQWHV

&RQVLJRXQPHMRUGHVHPSH³RGHORV

HPSOHDGRV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

8

'HEHQHQWHQGHUVHFRPRXQGHWHUPLQDGRQ¼PHURGHSHUVRQDVTXHVHXQHQSDUD OOHYDU DFDERXQD WDUHDHQFRPHQGDGDRHVFRJLGDSRUHOORV

PLVPRV HV GHFLU SDUD GHVHPSH³DU XQD DFWLYLGDG D EDVH GH

QHFHVLGDGHVFRPXQHVSDUDVDWLVIDFHUODV

/$65(/$&,21(6+80$1$6&21/26(03/($'26

3DUD RSHUDU OD PLFURHPSUHVD VH UHTXLHUH SHUVRQDO WDQWR W«FQLFR FRPR DGPLQLVWUDWLYR HVWH SHUVRQ

SXHGHHVWDUFRQVWLWXLGRSRUWXVSURSLRVIDPLOLDUHVFRPSD³HURRDPLJRVVLQHPEDUJRODIXQFLµQTXHGH

YH] GHVHPSH³DGDHV ODGHO (035(6$5,2 *(5(17(SRU ORTXH GHEHVFRQVHUYDU HVWD LGHQWLGDG

UHDOL]DUDFWLYLGDGHVDGPLQLVWUDWLYDV

',10,&$'(*5832(1/$0,&52(035(6$

48((6(/*5832"

8QD GH ODV KDELOLGDGHV P£V YDOLRVDV TXHGHEH GHVDUUROODU HO3523,(7$5,2

GH XQD PLFURHPSUHVD HV HO WUDWR FRQ ORV

HPSOHDGRVORTXHOHD\XGDU£DWUDEDMDUHQ

IRUPDHILFD]FRQ\DWUDY«VGHODJHQWH



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

9

¿CUAL ES EL PAPEL DEL INDIVIDUO EN EL MICROEMPRESA?

(QODPLFURHPSUHVDHOWUDEDMRHQHTXLSRSRUSDUWHGHORVHPSOHDGRVLQFUHPHQWDODVRSRUWXQLGDGHVGH

VXSHUYLYHQFLD\FUHFLPLHQWRGHODPLVPD

&XDQGRVH FRQWUDWD XQDSHUVRQD SDUD TXH ODERUH HQ OD PLFURHPSUHVD HV LQDSURSLDGR SHQVDU HQHO

FRPRVLVHWUDWDGHEUD]RVDOTXLODGRV'HEHPRVSHQVDUHQTXHFDGDHPSOHDGRHV¼QLFRFRQVXVSURSLD

FUHHQFLDVVHQWLPLHQWRVLGHDV\HPRFLRQHV

(OFRPSRUWDPLHQWRGHOHPSOHDGRHQHOOXJDUGHWUDEDMRVHGHWHUPLQDSRUORVVLJXLHQWHVIDFWRUHV

1RVRWURV FRPRPLFURHPSUHVDULRV GHEHPRV ORJUDU

TXH ODV SHUVRQDV VH GHVHPSH³HQ QR FRPR

LQGLYLGXRVVLQRFRPRJUXSRVHQHOFDVRGHOORJUR

GHXQDPHWDFRP¼Q

6XPHGLRDPELHQWHI¯VLFR\

VRFLDO

6LQHVWUXFWXUDSVLFROµJLFD

VHQWLPLHQWRVHPRFLRQHV

FDU£FWHU

6XVGHVHRV\PHWDV

6XVH[SHULHQFLDVSDVDGDV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

10

Contructivos

Destructivos

Dependientes

3$3(/(3$3(/(3$3(/(3$3(/(6*583$/(66*583$/(66*583$/(66*583$/(6

(QW«UPLQRVPX\JHQHUDOHVSRGHPRVFODVLILFDUDORVLQGLYLGXRVGHODPLFURHPSUHVDHQWUHVWLSRV

&µPRPLFURHPSUHVDULRSDUDWHQHU«[LWRGHEHPRVHYLWDUHOGHVHPSH³RGHSHUVRQDVGHVWUXFWLYDVR

GHSHQGLHQWHV\HVWLPXODUHOGHVHPSH³RGHSHUVRQDVFRQVWUXFWLYDV

6RQ LQGLYLGXRV LQPDGXURV \ GHSHQGLHQWHV TXH

QHFHVLWD OD DPLVWDG FRQWLQXD \ UHDVHJXUDGRUD 6H

DSR\DHQHOJUXSRRVHGHMDQOOHYDUSRU«O7LHQGHQD

DOHMDUVHVLQRUHFLEHQDSR\R

6RQ SHUVRQDV LQPDGXUDV \ DJUHVLYDV TXH VLHQWHQ \

DFW¼DQHQIXQFLµQGHVXVSURSLRVLQWHUHVHV

6RQLQGLYLGXRVIUDQFRVDPLVWRVRVFRQVHQWLPLHQWRV\

ILUPH]D GH SURSµVLWR FDSDFLGDG GH GLVRFLDU ORV

LQWHUHVHV SURSLRV FRQ ORV GH OD PLFURHPSUHVD

FRRSHUDGRUHVHQDFWLYLGDGHVFROHFWLYDV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

11

3DUDORJUDUWRGRHVWR\R3DUDORJUDUWRGRHVWR\R3DUDORJUDUWRGRHVWR\R3DUDORJUDUWRGRHVWR\R

GHERVHUXQO¯GHUGHERVHUXQO¯GHUGHERVHUXQO¯GHUGHERVHUXQO¯GHU

(Q OD SHUVRQD TXH GLULJH XQ JUXSR FRQ OD

FRRSHUDFLµQHVSRQW£QHD\ODEXHQDYROXQWDGGH

ODVSHUVRQDVTXHODLQWHJUDQ

4XHHVHOO¯GHU"

(OO¯GHUSDUDRWHQHUHVWRGHEHWUDWDUDVXVHPSOHDGRVFRPRFRODERUDGRUHV'HEHUHVSHWDUDORV

WUDEDMDGRUHV\FUHHUHQHOORV

6(5/'(56,*1,),&$

(PSOHRGHSDODEUDVQRGHODIXHU]DSDUDLQIOXLUHQORVGHP£V

/¯GHUHVWRGRDTXHOTXHFRQDOJ¼QSURSµVLWRWUDWDGHLQIOXLUHQWRGR

(OHVWLORGHOLGHUD]JRGHOHPSUHVDULRSXHGHVHUXQIDFWRULPSRUWDQWHVREUHHOHVWDGRGH£QLPRG

ORVHPSOHDGRV

8Q HVWLOR GH \ OLGHUD]JR SRVLWLYR HV HO TXH FUHD DPELHQWH DGHFXDGR SURSRUFLRQDQGR D ORHPSOHDGRV OD RSRUWXQLGDG GH VDWLVIDFHU VXV DPELFLRQHV \ QHFHVLGDGHV SHUPLWLHQGR DO PLVP

WLHPSRTXHODPLFURHPSUHVDORJUHVXVREMHWLYRV

(67,/26'(/,'(5$=*2(67,/26'(/,'(5$=*2(67,/26'(/,'(5$=*2(67,/26'(/,'(5$=*2



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

12

7,326'(/'(57,326'(/'(57,326'(/'(57,326'(/'(5

(OTXHGHMDDKDFHUWRGR(OGLFWDGRURDXWRFU£WLFR(OGHPRFU£WLFR

(/48('(-$+$&(572'2 (VWHWLSRQRJDUDQWL]DHO«[LWRGHODPLFURHPSUHVD

JHQHUDOPHQWHYDDODTXLHEUD

(QVXDFWXDFLµQSUHGRPLQDHO\RTXHSLHUGLVPR\ODIDOWDGHRUJDQL]DFLµQ

1RHVDPLJRGHWRPDUGHFLVLµQVREUHWRGRVL«VWDVLPSOLFDQXQDJUDQUHVSRQVDELOLGDG

1RDVLJQDQWDUHDV\SLHQVDTXHFDGDTXLHQVDEHORTXHWLHQHTXHKDFHU

(VSRFRSUHYLVRUGXSOLFDHVIXHU]R\QRVHHQIUHQWDDVLWXDFLRQHVGLI¯FLOHV

(//'(5',&7$'252$872&57,&2(VWHWLSRGHO¯GHULQWHQWDDVXPLUHOFRQWUROWRWDOGHOD

HPSUHVDQRGHOHJDVXDXWRULGDGOLPLWDODFUHDWLYLGD

GHORVHPSOHDGRV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

13

/RVWUDEDMDGRUHVVRQVXSHUYLVDGRVEDMRSUHVLµQFRPRXQDW«FQLFDSDUDHOHYDUODSURGXFWLYLGDG

(VPX\SRFRHOLQWHUFDPELRGHLQIRUPDFLµQHLGHDV

6HFDVWLJDDORVHPSOHDGRVSRUHUURUHV

'HOR DQWHULRUVH GHVSUHQGHTXHHVWHHVWLOR SXHGHWHQHU XQHIHFWRQHJDWLYRVREUHHOHVWDGRG

£QLPRGHOHPSOHDGRFRPRFRQVHFXHQFLDODUHDFFLµQKDFLDHVWHWLSRGHO¯GHUSXHGHVHUQHJDWLYD

(//'(5'(02&57,&2 (VODSRVLFLµQP£VGHVHDEOHSHURDOPLVPRWLHPSRORP£V

GLI¯FLOGHDVXPLU

6HGLVWLQJXHSRUTXHQRSUHVLRQDSHURFRQYHQFH

1RSLGHDORVGHP£VORTXH«OQRSXHGHGDU

6XHMHPSORFRQVWDQWHPRWLYDDORVHPSOHDGRV

$VLJQD WDUHDV FRQVXOWDQGR D ORV GHP£V \ QR WUDWD GH LPSRQHU VXV LGHDV 5HVSHWD OD

RSLQLRQHVGHVXVFRPSD³HURV

$VLVWHDUHXQLRQHVGHWUDEDMRVLHPSUHSXQWXDO\FRQHOLQWHU«VGHHVFXFKDUDORVGHP£

SRUFUHDUHQODFDSDFLGDG\HQODH[SHULHQFLDGHORVRWURV

(QWRQFHV&XDOHVHV

HOO¯GHUHILFD]"



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

14

3DUDVHUO¯GHUHILFD]GHEHVGHVDUUROODUODVVLJXLHQWHVFXDOLGDGHV

&RQRFHUDORVHPSOHDGRV\KDFHUORSRVLEOHSRUGHWHUPLQDUTX«HVORP£VLPSRUWDQWHSDUD

FDGDXQRGHHOORV

3URFXUDVLHPSUHHVFXFKDUORVDWHQWD\FXLGDGRVDPHQWH

7UDWDUGHVHUFRQVLGHUDGR

'DULQVWUXFFLRQHVHQW«UPLQRVGHVXJHUHQFLD\SHWLFLRQHV

'HOHJDUOHUHVSRQVDELOLGDGHVHQORVGHWDOOHVGHOWUDEDMR

'HPRVWUDUDOSHUVRQDOTXHVHOHWLHQHFRQILDQ]D\TXHVHHVSHUDGHHOORVP£[LPR

UHVXOWDGRV

0DQWHQHUVLHPSUHELHQLQIRUPDGRVDORVHPSOHDGRVGHWRGRVORVSODQHV\

$FWLYLGDGHVGHODPLFURHPSUHVD

3HGLUOHVFRQVHMR\D\XGDHOORVSXHGHQWHQHUPX\EXHQDVLGHDV

&ULWLFDURUHSUREDUHQSULYDGREDMRODIRUPDGHVXJHUHQFLDVFRQVWUXFWLYDVEXVFDQGRXQD

PHMRU¯D

([SUHVDUHQS¼EOLFRODDSUHFLDFLµQSRUORVWUDEDMRVELHQKHFKRV

c&21*5$78/$&,21(6325/$

/$%25'(6(03($'$(681

*867275$%$-$5&21867('



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

15

/$65(/$&,21(6+80$1$6&21/26&/,(17(6

/DFRQGXFWDGHOFRPSUDGRUSXHGHYHUVHFRPRXQSURFHVRRUGHQDGRPHGLDQWHHOFXDOHOLQGLYLGX\LQWHUDFW¼DFRQVXDPELHQWHFRQHOILQGHWRPDUGHFLVLRQHVHQHOPHUFDGRDFHUFDGHSURGXFWR

VHUYLFLRV

/DV FRPSUDV TXH KDFHQ ORV FOLHQWHV VH YHQ DIHFWDGDV HQ IDFWRUHV LQWHUQRV WDOHV FRPR

QHFHVLGDGHVPRWLYRVSHUFHSFLRQHVDFWLWXGHVDV¯FRPRSRULQIOXHQFLDVH[WHUQDVRDPELHQWDOH

FRPRODVIDPLOLDVORVJUXSRVVRFLDOHVODFXOWXUDODHFRQRP¯D\LQIOXHQFLDGHQHJRFLRV

(O«[LWRRIUDFDVRGHODPLFURHPSUHVDGHSHQGHHQJUDQSDUWHGHODVUHDFFLRQHV

LQGLYLGXDOHVRFROHFWLYDVGHORVFOLHQWHV

7RGR FRQVXPLGRU DO UHDOL]DU XQD FRPSUD SDVD

SRU XQ SURFHVR GHFLVRULR TXH HV HO VLJXLHQWH

UHFRQRFLPLHQWREXVFDGHLQIRUPDFLµQGHFLVLµQGH

FRPSUDU\HYDOXDFLµQSRVWFRPSUD



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

16

7(25$(&210,&$ /RV HFRQRPLVWDV IXHURQ ORV SULPHURV TXH SURSXVLHUR

H[SOLFDFLRQHVIRUPDOHVDODFRQGXFWDGHOFRPSUDGRU

(VWDWHRU¯DGHVFULEHDOKRPEUH\DODPXMHUFRPRFRPSUDGRUHVUDFLRQDOHVTXHEXVFDQLQIRUPDFLµ

HQHOPHUFDGRFRPSDUDQSUHFLRV\EXVFDQORP£VEDMRVHQODFRPSUDGHORVDUW¯FXORV

&RQVLGHUDDOSUHFLRFRPRODPRWLYDFLµQP£VIXHUWH

7(25$36,&2/*,&$ (VWDWHRU¯DVHEDVDHQTXHHOFOLHQWHFRPSUDSDUDVDWLVIDFH

VXVQHFHVLGDGHV\GHVHR

(-(03/2 SDUDSRGHUVREUHYLYLUXQDSHUVRQDUHTXLHUHDOLPHQWRVSRUORTXHFRPSUDFRPLGD

QHFHVLWDQSURWHFFLµQSRUORTXHFRPSUDFDVDQHFHVLWDYHVWLUVHFRPSUDURSD

7(25$648((;3/,&$1/$&21'8&7$'(/&2035$'25

7(25$(&210,&$ 7(25$36,&2/*,&$ 7(25$62&,2&8/785$/



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

17

7(25$62&,2&8/785$/

/RVVRFLµORJRV\DQWURSµORJRVFRQVLGHUDQTXHODVDFWLYLGDGHVGHODVSHUVRQDVHVW£QPRWLYDGDSRU SUHVLRQHV GHJUXSR ORPLVPRTXHSRUGHVHR GHLQGLYLGXDOHV6XVHVWXGLRVKDQUHYHODGRO

LPSRUWDQFLDTXHWLHQHQORVJUXSRVHOFRQFHSWRTXHHOLQGLYLGXRWLHQHGHVXSDSHOVRFLDOODFODV

VRFLDO\ODFXOWXUDFRPRLQIOXHQFLDVHQODFRQGXFWDKXPDQD\FRQVHFXHQWHPHQWHHQODFRQGXFW

GHOFRPSUDGRU .

7DPEL«QWLHQHTXHYHUPXFKRODDFHSWDFLµQVRFLD

HVGHFLUPXFKDVFRPSUDVHVW£QLQIOXLGDVSDUDJDQD

DFHSWDFLµQGHORVGHP£V

/DLPLWDFLµQMXHJDXQUROLPSRUWDQWHHQHOSURFHVRGHFRPSUD

(OGHVHR GHLPLWDUR GHVHULJXDOD LQGLYLGXRVTXHXVDQXQ SURGXFWRHVXQIXHUWHIDFWRUSDUDH

FRPSUDGRU &RPR SHUVRQDOLGDGHV IDPRVDV GHO PXQGR GH ORV GHSRUWHV R GHO HVSHFW£FXOR VR

SURWDJRQLVWDV HQ ORV FRPHUFLDOHV HOFRQVXPLGRUTXLHUH FXPSOLUVXGHVHRGH VHU SDUHFLGRR G

LGHQWLILFDUVHFRQDOJXQDGHHOODV

&RPSUDU«HVRV]DSDWRV

SRUTXHHVW£QGHPRGD



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

18

(O $SUHFLR 0XFKDV YHFHV ORV FRQVXPLGRUH

FRPSUDQXQDUW¯FXORSDUDREWHQHUUHFRQRFLPLHQW

GH ORV GHP£V (MHPSOR FXDQGR VH FRPSUD X

WUDMHHVSHFLDORXQDUW¯FXORSRFRXVXDOSDUDOODPD

ODDWHQFLµQDORVGHP£V

1.- Tratar bien a mis clientes

2.- Conocer sus necesidades

3.- Conocer los patrones de compra

4.- Conocer las motivaciones de los clientes

(QFRQFOXVLµQ

FRPRPLFURHPSUHVDULR

GHER



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

19

% &2081,&$&,21(6(1/$0,&52(035(6$

35,1&,3,26'(/$&2081,&$&,1

&RPRODVPLFURHPSUHVDVVRQJHQHUDOPHQWHSHTXH³DVWRGDVODVSHUVRQDVTXHHODERUDQHQHO

VHFRQRFHQSHUVRQDOPHQWH

(VWDLQWLPLGDGHQODRUJDQL]DFLµQ\HQHOIXQFLRQDPLHQWRSHUPLWHXQLQWHUFDPELRI£FLO\IDPLOLDUGH

QRWLFLDV\LPSUHVLRQHV

/DFRPXQLFDFLµQHVXQSURFHVRPHGLDQWHHO

FXDOWUDQVPLWLPRV\UHFLELPRVGDWRVGLYHUVRV

FRPRDFWLWXGHVLGHDV\RSFLRQHVTXH

FRQWULEX\HQODEDVHSDUDXQHQWHQGLPLHQWRR

DFXHUGRFRP¼Q



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

20

LOS CANALES (/5(&(3725

(O«[LWRTXHWHQJDXQJUXSRGHSHUVRQDVDOKDFHUXQWUDEDMRHQFRP¼QGHSHQGHU£TXHHQJUDQ

SDUWHGHORELHQTXHVHHQWLHQGHQHQWUHV¯

&XDOTXLHUHUURUGHFRPXQLFDFLµQGLVPLQX\HODHILFLHQFLD

(/75$160,625HVHOTXHRULJLQDHOPHQVDMH

(/5(&(3725HQFX\DPHQWHWHUPLQDHOPHQVDMH

/26&$1$/(62 0(',26HVDWUDY«V GH FRPR VH HIHFW¼DOD WUDQVPLVLµQ 3XHGHVHRUDOHVHVFULWRV\P¯PLFDV

9H£PRVFX£OHVVRQORVRUDOHV /DFRQYHUVDFLµQµUGHQHVYHUEDOHVFRQIHUHQFLDV

GLVFXUVRHWF

/RVHVFULWRVSXHGHQVHUFDUWDVWHOHJUDPDVSHULµGLFRVOLEURVPHPRU£QGXP

FLUFXODUHVHWF

/DVP¯PLFDV/ODQWRVVRQULVDVJHVWRVSRVHVHWF

ELEMENTOS DE LA COMUNICACIÓN

(/75$160,625



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

21

SEMÁNTICAS 36,&2/*,&$6

(QOHQJXDP¯PLFRWLHQHJUDQWUDVFHQGHQFLDGDGRTXHUHYHODVLQQHFHVLGDGGHSDODEUDVFX£OHVOD

YHUGDGHUDDFWLWXGGHODSHUVRQDTXHKDEOD\ODUHDFFLµQGHODTXHHVFXFKD

%$55(5$6'(/$&2081,&$&,1

(VHYLGHQWHTXHFXDOTXLHUWLSRGHPHQVDMHSXHGD

WHQHU\RRUGLQDULDPHQWHWLHQHQPXFKDIDOODVSHUR

(VWDVQRVHGHEHQDOPHQVDMHHQV¯VLQRDODV

SHUVRQDVTXHLQWHUYLHQHQHQODFRPXQLFDFLµQR

VHDHOWUDQVPLVRU\HOUHFHSWRU

&X£OHVVRQODVEDUUHUDVI¯VLFDV"

6HUHILHUHQDODVIDOODVGHORVPHGLRVPHF£QLFRVHPSOHDGRVHQODWUDQVPLVLµQ\UHFHSFLµQGHO

PHQVDMH

(VWDVGLIHUHQFLDVSXHGHQVHU7RQRHLQWHQVLGDGGHYR]

/$6%$55(5$638('(16(5

)6,&$6



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

22

-XDQQRPHGLJDVHVDVFRVDV

\RVHTXHWHQJRTXHKDFHU

/HJLELOLGDGGHXQHVFULWRIXQFLRQDPLHQWRGHODSDUDWRWHOHIµQLFR(VWDVEDUUHUDVVRQPHQRV

IUHFXHQWHVSRUTXHHVRHOHPHQWDOHV\ODVFRVWXPEUHVQROOHYDDHYLWDUORVHQIRUPDFDVLDXWRP£WLF

%$55(5$6(017,&$

6HUHILHUHDOFRQWHQLGRPLVPRGHOPHQVDMH

0XFKDVYHFHVHOPLVPRYRFDEORVLJQLILFDGRVR

P£VFRVDVGLIHUHQWHV'HSHQGHGHFµPRVHGLFH

\FµPRVHLQWHUSUHWD

0XFKDVYHFHVVHDGLFHQFRVDVFRQXQYRFDEOR

FX\RVLJQLILFDGRQRFRPSUHQGHHOUHFHSWRU

%$55(5$36,&2/*,&$6

VWDVWLHQHQTXHYHUFRQHOFDU£FWHUHOWHPSHUDPHQWR5HFRUGHPRVTXHWRGRVORVVHUHVKXPDQRVVR

GLVWLQWRV(QWUHODVSULQFLSDOHVEDUUHUDVSVLFROµJLFDVWHQHPRVSUHMXLFLRVFRPSOHMRVODHPRWLYLGDGODDFWLWXGHV\ODPDGXUH]GHORVLQWHUORFXWRUHV

<RQRTXLVHGHFLUWHHVR



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

23

HYLWDUFRQWUDGHFLUEUXVFDPHQWHDDTXHOORVFRQTXLHQHVKDEOD

DEVWHQHUVHGHXWLOL]DUSDODEUDVDFDORUDGDVRFDHUHQORVLQVXOWR

HYLWDUODVYDJXHGDGHVFXDQGROHVHDSRVLEOHKDEODUFRQSUHFLVLµQ

QRSUHWHQGHUGDUDVXVGHFODUDFLRQHVXQDFHQWRWHUPLQDQWHK£JDODVHQIRUPDWHQWDWLYDR

GHDHQWHQGHUTXH«VWDDXQDODE¼VTXHGDGHXQDFRQFOXVLµQPHMRU

QRLQWHQWDUKDEODUDVXVR\HQWHVHQIRUPDGRFWRUDO

HYLWDUHQRMDUVHFRQVXVR\HQWHV

SURFXUDUQRWRPDUXQDDFWLWXGGU£VWLFDVLQRXQDDFWLWXGVXDYH

3DUDTXHODFRPXQLFDFLµQVHDUHDOPHQWHHIHFWLYDGHEHWHQHUFRPREDVHHODXW«QWLFRUHVSHWRSRU

ODSHUVRQDDTXLHQVHHQY¯DPHQVDMH

(OPHQVDMHWHQHURUGHQFODULGDGSUHFLVLµQ\FRQFLVLµQ

$OJRLPSRUWDQWHHQODFRPXQLFDFLµQHV

VDEHUHVFXFKDUSDUDHOORGDPRVODV

VLJXLHQWHVUHFRPHQGDFLRQHV

BASES PARA LA COMUNICACIÓN EFECTIVA



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

24

(Q HO PRPHQWR GH FRPXQLFDU OR P£V LPSRUWDQWH HV PDQWHQHU XQD DFWLWXG YHUGDGHUDPHQW

SRVLWLYD DVHJXU£QGRVH GH TXH HO UHFHSWRU HVW« HVFXFKDQGR \ FRPSUHQGLHQGR \ VREUH WRGR

WUDWDQGR GH QR VµOR GH VHU HQWHQGLGR VLQR GH HQWHQGHU 3RU HVWR HV QHFHVDULR TXH

FRPXQLFDFLµQQRVHDXQPRQµORJRVLQRTXHGHEHHVWDEOHFHUVHXQDXW«QWLFRGL£ORJR

(OUHFHSWRUGHEHVHUDFWLYRHVFXFKDUWRGRQRVµORORTXHOHFRQYLHQHGHEHSUHJXQWDUDFODUD

VLQGLVFXWLU\VREUHWRGREXVFDUSRVLWLYRODVLGHDVEXHQDVHQHVWRFRQVLVWHHODUWHGHHVFXFKDU

0HMRUDEUHHVDSLH]D-XDQ (VWDELHQGRQ3HGUR

&RPRPLFURHPSUHVDULRDYR\DWUDWDU

GHPHMRUDUPLIRUPDGHFRPXQLFDFLµQ

HQPLVWUDEDMDGRUHV(VWRWDPEL«Q

PHMRUDODVUHODFLRQHVKXPDQDV



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

25

& /$027,9$&,1(1/$0,&52(035(6$

(VLQWHUHVDQWHFRPSUHQGHUORTXHLPSXOVDDOVHUKXPDQRDGHVDUUROODUVXWUDEDMRRDDGTXLULU

GHWHUPLQDGRSURGXFWRRDSDJDUSRUXQVHUYLFLR

'HEHPRVWHQHUSUHVHQWHTXHWRGDODVSHUVRQDVVRQGLIHUHQWHVHQWUHV¯SRUORTXHWLHQHQGLVWLQWDV

UHDFFLRQHV\DFWLWXGHVHQGHWHUPLQDGDVVLWXDFLRQHV

7DPEL«Q HV FLHUWR TXH HQWUH ORV KRPEUHV H[LVWHQ JUDQGHV VHPHMDQ]DV SRU OR TXH SRGHPR

FRQVLGHUDU TXH WRGR FRPSRUWDPLHQWR KXPDQR HVW£ RULHQWDGR KDFLD REMHWLYRV ORV FXDOHV HVW£

EDVDGRVHQHODI£QGHVDWLVIDFHUDOJXQDQHFHVLGDG

,13<,13<,13<,13<

7¼FRPRPLFURHPSUHVDULRWLHQHVODREOLJDFLµQGH

HQFDX]DUHQORVLQWHUHVHVGHWXPLFURHPSUHVDFRQ

ORVLQWHUHVHVGHWXVWUDEDMDGRUHV\FOLHQWHV

3HUR4XHHVPRWLYDFLµQ"

027,9$&,1HVODIXHU]DPRWUL]SRUODFXDO

ORVLQGLYLGXRVGLULJHQVXFRPSRUWDPLHQWR

KDFLDODVDWLVIDFFLµQGHVXVQHFHVLGDGHV.



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

26

MOTIVACIÓN

/$1(&(6,'$' (VWRGRDTXHOORTXHDXQDSHUVRQDUHTXLHUHSDUDVXVXSHUYLYHQFLD

DV¯FRPRODVFRVDVTXHGHVHD

/DPRWLYDFLµQSXHGHVHU326,7,9$<1(*$7,9$

(MHPSOR VL\RWHQJRFRPRPHWDREWHQHUXQDVFHQVRHQHOWUDEDMR\PHHVIXHU]RSRUDOFDQ]DUHVWDPHWDHVWDPRVDQWHXQDPRWLYDFLµQSRVLWLYD

/DPRWLYDFLµQHVQHJDWLYDFXDQGRVHWLHQHQPLHGRDOIUDFDVR\VHGHVLVWHHQDOFDQ]DUODVPHWDV

SURSXHVWDV

LA NECESIDAD

$KRUUDUHSDUDFRPSUDU

XQDFRPSXWDGRUD

MOTIVACIÓN POSITIVA.

<RQRHVWXGLµSRUTXHQRPHVLUYHSDUD

QDGD$GHP£V\RHVWR\YLHMR

GENERA



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

27

1(&(6,'$'$XWRUUHDOL]DFLµQ

(JR

$XWRHVWLPD

6RFLDOHV

6HJXULGDG\ELHQHVWDU

/DLGHQWLILFDFLµQGHODVQHFHVLGDGHVGHOORVLQGLYLGXRVSHUPLWHDOSURSLHWDULRGHODPLFURHPSUHVD

FRPSUHQGHU\H[SOLFDUVHVLODVSHUVRQDVVHHQFXHQWUDPRWLYDGDVHQ

IRUPDSRVLWLYDRQHJDWLYDKDFLDXQDPHWDHVSHF¯ILFDGHODPLWUDHPSUHVD

/$1(&(6,'$'(6),6,2/*,&$6

6RQORVUHTXHULPLHQWRVE£VLFRVTXHXQLQGLYLGXRGHEHWHQHUSDUDSRGHUVREUHYLYLUWDOHVFRPR

DOLPHQWR EHELGD \ DEULJR 3RU ORV JHQHUDO FXDQGR HVWDV QHFHVLGDGHV HVW£Q DWHQGLGD

DGHFXDGDPHQWHSDVDQDVHUPHQRVPRWLYDGRUDVSXHVWRTXH\DHVW£QVDWLVIHFKDV

/$61(&(6,'$''(6(*85,'$'<%,(1(67$5

$EDUFDQ IDFWRUHV FRPR RUGHQ HVWDELOLGDG MXVWLFLD 6L HO LQGLYLGXR WURSLH]D FRQ GHFLVLRQH

LQMXVWDV GLVFULPLQDFLµQ \ FDPELRV TXH QR SXHGH FRPSUHQGHU YHU£ WDOHV DFFLRQHV FRP

DPHQD]DVDVXVHJXULGDG

7,326'(1(&(6,'$'(6

)LVLROµJLFD



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

28

c%UDYRSeñores: INPYME nos ha felicitado porEl trabajo de CERÁMICA que prestamos

/$61(&(6,'$'(662&,$/(6

,QFOX\HHOVHQWLPLHQWRGHSHUPDQHFHUGHVHUDFHSWDGRGHGDU\UHFLELUDPLVWDG\DPRU

0XFKDVGHHVWDVQHFHVLGDGHVVHVDWLVIDFHQ

PHGLDQWHODVDPLVWDGHVDJUXSDFLRQHV\

DFHSWDFLµQHQHOWUDEDMR\IXHUDGH«O

/$61(&(6,'$'(6'(/(*22$872(67,0$

,QFOX\HODHVWLPDFLµQSURSLD(VODFRQILDQ]DHQXQRPLVPR

(VODLQGHSHQGHQFLD\ORJUR

(VWRVHGDHQHOWUDEDMR\DTXHORVHOHPHQWRVGHEHQUHFLELUUHFRQRFLPLHQWRSRUVXVORJURVHQO

PLFURHPSUHVDDV¯DXPHQWDVXVWDWXVHQODPLVPD



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

29

4XHDPHGLGDTXHXQDODQHFHVLGDGTXHGD

6DWLVIHFKDKD\RWUDVTXHDGTXLHUHQ0D\RU

LPSRUWDQFLD

&XDQWRP£VDOWRGHVGHHOQLYHOGHODV

QHFHVLGDGHV0£VPRWLYDGRUDVSDVDQDVHU

SXHVWRTXHMDP£V/OHJDQDTXHGDU

SOHQDPHQWHVDWLVIHFKD.

AutoReali

EGO

UTO ESTIMA

SOCIALES

BIENESTAR Y SEGURIDAD

FISIOLOGIAS

/$61(&(6,'$'(6'($8725($/,=$&,1

6RQ GH XQ RUGHQ HOHYDGR 3DUD $OFDQ]DUVH WLHQHQ TXH ORJUDUVH ODV QHFHVLGDGHV DQWHULRUH3RGHPRV GHFLU TXH HV HO QLYHO µSWLPR GHO LQGLYLGXR SRU WDQWR VH DOFDQ]D FXDQGR \D VH KD

DWHQGLGRWRGDVODVQHFHVLGDGHV

-(5$548,$'(/$61(&(6,'$'(6

-HUDUTX¯DGHODVQHFHVLGDGHV

Recuerde:



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

30

5(&8(5'(

/26(67$'26'(1,02'(/26(03/($'26

3XHGHQVHUTXHHOPHGLRDPELHQWHGHODPLFURHPSUHVDWHQJDXQFRQVLGHUDEOHHIHFWRVREUHHOHVWDGRDQ¯PLFRGHORVHPSOHDGRV

&2020,&52(035(6$5,2'(%(&212&(5

/$61(&(6,'$'(6<027,9$&,21(6'(

/$63(5621$648((671/,*$'26$68

0,&52(035(6$

• &/,(17(6

• 75$%$-$'25(6

• 27526(035(6$5,26

• (7&

72'2(62$<8'$$0(-25$5/$6

5(/$&,21(6<$48(78(035(6$6$/*$

$'(/$17(



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

31

(OHVWDGRGH£QLPRVHGHILQHFRPRODDFWLWXGPHQWDOGHORVLQGLYLGXRV\GHORVJUXSRVODERUDOHV

KDFLDVXPHGLRDPELHQWHGHWUDEDMR

(OHVWDGRGH£QLPRSXHGHGHILQLUVHFRPR

(OHYDGRREDMR

(OHVWDGRGH£QLPRHVGLI¯FLOGHPHGLUSXHVHVXQDDFWLWXGPHQWDOXQVHQWLPLHQWRTXHWLHQHQOR

HPSOHDGRV1RSRGHPRVPHGLUHOHVWDGRGH£QLPRFRPRHOVDODULRGHXQWUDEDMDGRUGXUDQWHX

D³R

([LVWHQDOJXQRVLQGLFDGRUHVVLJQLILFDWLYRVRVH³DOHVGHDODUPDGHTXHHOHVWDGRGH£QLPRGHORV

HPSOHDGRVHVEDMR

&XDOTXLHUDGHORVLQGLFDGRUHVGHXQHVWDGRGH£QLPRQHJDWLYRDIHFWDUDHQIRUPDDGYHUVDDOD

PLFURHPSUHVD

325(-(03/2

8QDPDODVHOHFFLµQRXELFDFLµQGHOSHUVRQDOOOHYDDODIUXVWUDFLµQ\DXQEDMRHVWDGRGH£QLPR$

ILQDOORVHPSOHDGRVDEDQGRQDUDQODPLFURHPSUHVD

(QFDVRFRQWUDULRFXDQGRORVHPSOHDGRVKDQVLGRELHQVHOHFFLRQDGRV\XELFDGRVSRGHPRVKDEOD

GHXQDOWRHVWDGRGH£QLPR

/DVHPSUHVDVTXHWLHQHQXQDHOHYDGDWDVDGHFDPELRGHWUDEDMDGRUHVVXIUHQXQLQFUHPHQWRH

VXVFRVWRVGHRSHUDFLµQ\DTXHWLHQHQTXHVHOHFFLRQDU\XELFDUQXHYRVHPSOHDGRV

&XDQGR XQD PLFURHPSUHVD H[SHULPHQWD XQD WD]D GH FDPELRV HOHYDGD HO DGPLQLVWUDGRU GHE

SURFXUDUVHGHHQFRQWUDUODUD]µQSRUODVTXHHVWRVXFHGH\WRPDUPHGLGDVTXHD\XGHQDFRUUHJ

ODVLWXDFLµQ

INDICADORES DEL ESTADO DE ÁNIMO



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

32

6LVHLQFUHPHQWDHODXVHQWLVPRKDEU£SHUVRQDOLQVXILFLHQWHSRUORTXHQRVHSRGU£SURSRUFLRQDUH

VHUYLFLR UHTXHULGR VREUH WRGR HQ ODV KRUDV GH WUDEDMR P£V LQWHQVDV (VWR SXHGH FDXVD

LQFRQYHQLHQWHVDORVFRPSUDGRUHVTXHSRGU¯DQSUHIHULUDODFRPSHWHQFLD

(QXQDPLFURHPSUHVDGHSURGXFFLµQODDXVHQFLDGHORSHUDGRUGHXQDP£TXLQDVLJQLILFDTXHHVWD

SHUPDQHFHU£VLQXVDUVHUHGXFL«QGRVHSRUWDQWRODSURGXFFLµQ2SXHGHVHUTXHXQWUDEDMDGR

QR WDQ FDSDFLWDGR WHQJD TXH RSHUDU OD P£TXLQD (O UHVXOWDGR VHU£ XQ Q¼PHUR FUHFLHQWH G

SURGXFWRVGHIHFWXRVRV\XQDSURGXFFLµQP£VEDMD

6LVHLQFUHPHQWHHOQ¼PHURGHDFFLGHQWHVGHWUDEDMRKDEU£GHSUHRFXSDUVHDGHP£VGHOGD³RGH

SHUVRQDOSRUHOHIHFWRTXHWUDHQORVDFFLGHQWHVDODPLFURHPSUHVD8QWUDEDMDGRUYDOLRVRVVH

SHUGHU£SRUXQFLHUWRSHU¯RGRGHWLHPSRODSURGXFWLYLGDGVHYHU£DIHFWDGD\HOFRVWRGHOVHJXU

FRQWUDDFFLGHQWHVODERUDOHVVHLQFUHPHQWDU£



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

33

4XHEXHQRDKRUD

<DHQWLHQGRP£V

/DLPSRUWDQFLDGH

(OGHWHULRURTXHRFDVLRQDXQHVWDGRDQ¯PLFRQHJDWLYRGHEHU£VHUPRWLYRGHSUHRFXSDFLµQ

SDUDHOPLFURHPSUHVDULR(QFRQVHFXHQFLDGHEHU£LQWHQWDUPDQWHQHULQIRUPDFLµQ

DFWXDOL]DGDDFHUFDHVWDGRGHO£QLPRGHORVHPSOHDGRVHLQFOXVRPHMRUDUWRGRORTXHVHDSRVLEOH

6L HVWRV LQGLFDGRUHV FRPLHQ]DQ D DSDUHFHU HO HPSUHVDULR GHEHU£ FRQVLGHUDUORV FRPR VLPSOH

V¯QWRPDV /D WDUHD P£V LPSRUWDQWH HV OD GH EXVFDU OD FDXVD SRU TX« VH LQFUHPHQWDQ OR

FDPELRVSRUTX«GLVPLQX\HODSURGXFWLYLGDG"3RUTXHDXPHQWHHOQ¼PHURGHDFFLGHQWHV"

6µOR HQFRQWUDQGR ODV FDXVDV GH HVWRV SUREOHPDV VHU£ SRVLEOH WRPDU PHGLGDV TXH D\XGHQ

FRUUHJLUORV

/DVEXHQDVUHODFLRQHVKXPDQDVFRQPLV

&OLHQWHV\WUDEDMDGRUHV

/DLPSRUWDQFLDGHFRQRFHUODVPRWLYDFLRQHV

0¯DV\GHPLVWUDEDMDGRUHV

/DVQHFHVLGDGHV\ORVGH(VWDGRVGH£QLPR

/DLPSRUWDQFLDGHXQDEXHQDFRPXQLFDFLµQ

(OO¯GHU\VXLPSRUWDQFLD

3URFXUDU«LPSOHPHQWDUODV

HQPLPLFURHPSUHVD

GHVGHDKRUD



0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

34

'$872(9$/8$&,1$872(9$/8$&,1$872(9$/8$&,1$872(9$/8$&,1

&RQ HO SURSµVLWR GH D DILDQ]DU ORV FRQRFLPLHQWR FRQWHVWDU« ODV VLJXLHQWHV SUHJXQWDV 6LDFDV

WHQJRGXGDVFRQVXOWHQXHYDPHQWHHOPDQXDORSHGLU«DVHVRU¯DDOSHUVRQDOGH,13<0(

4X«LPSRUWDQFLDWLHQHPDQWHQHUEXHQDVUHODFLRQHVKXPDQDVHQODPLFURHPSUHVD"

BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB




&X£OHVVRQODVFDUDFWHU¯VWLFDVGHXQEXHQO¯GHU"





4X«LPSRUWDQFLDWLHQHODFRPXQLFDFLµQGHQWURGHODPLFURHPSUHVD"







0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

35

4X«HVODPRWLYDFLµQ"





3RUTX«HOPLFURHPSUHVDULRGHEHWHQHUODDXWRHVWLPDPX\HQDOWR"





4XHLPSRUWDQFLDWLHQHFRQRFHUORVHVWDGRVGH£QLPRGHORVWUDEDMDGRUHV





6H³DOHDOJXQDVVXJHUHQFLDVSDUDHOPHMRUDPLHQWRGHOFRQWHQLGRGHHVWHPDQXDO"





0$18$/'(5(/$&,21(6+80$1$6 ,13<0(

36

FUENTE BIBLIOGRAFICA:

CONTABILIADAD Y FINANZAS

SERVICIO NACIONAL DE APRENDISAJE

SENA – COLOMBIA

CONTABILIDAD DE COSTOS

INSTITUTO NACIONAL DE APRENDISAJE

INA – COSTARICA

COSTOS 2FUNDACION CARVAJAL

MANUAL DE CONSULTA PARA EL PEQUEÑO EMPRESARIO

OIT/ INATEC

REVISADO POR:

Doctor en Administración de EmpresasFrancisco a. Leguizamón

Universidad de Navarra (IESE), España.

Economista

Universidad de Bogota Colombia

Jorge Tadeo Lozano

Master en Administración de Empresas

INCAE.

manual de relaciones humanas

Documents