Diseño de un sistema de costos por procesos para el Integrado Avícola San Martín, del cantón Cumandá, provincia de Chimborazo

La presente investigación consiste en el desarrollo de un sistema de costos por procesos con el fin de determinar el costo de producción de cada lote, para contribuir a mejorar la toma de decisiones de la Granja Avícola San Martín, a través de la aplicación de la observación directa, para contar con la información suficiente y desarrollar el sistema de costos por procesos, permitiendo notar procedimientos empíricos para la determinación de los costos de producción, además a través del análisis situacional se determinaron los aspectos internos y externos que la empresa avícola debe tener en cuenta para desarrollar el sistema de costos. Se detallaron las tareas a evaluar y los procedimientos a efectuarse mediante un estudio del proceso productivo; se evaluó los elementos del costo aplicable a la empresa; se realizó el diseño del sistema de costos por procesos tomando en cuenta la identificación de los elementos del costo antes mencionado en cada transacción. Se realizaron todo tipo de documentación interna como órdenes de producción, órdenes de requisición y hojas de costos. Como resultado del proceso de investigación se elaboró el Estado de Productos Elaborados y Vendidos, en donde se determinó el precio y costo de venta unitario, resaltando el margen de rentabilidad del lote de producción. Se recomienda aplicar el Método de Costo por Órdenes de Producción, debido a que la producción en la avícola se da por lotes que equivalen a órdenes de trabajo, no existe producción continua, su producción se da en base a una orden de pedido del cliente.This research involves the development of a cost of processes system in order to determine the production cost of each lot to improve the decisión-making of San Martin chicken farm, through the application of direct observation in order to have enough information and develop the cost of processes system. This allow us to notice empirical procedures for determining costs production, also the internal and external aspects that the chicken farm must have into account in order to develop the cost system were determined through situational analysis. The tasks and procedures to be assessed were carried out by a study of the production process; the elements of the applicable cost to the Company was assessed; the cost of processes system design was made taking into account the identification of cost elements mentioned above in each transaction. All kinds of internal documents were developed as production orders, requisition orders and cost sheets. As a result of the investigation, the state of processed and sold products were developed, where Price and cost of unit sales were determined, by emphasizing the profit margin of the production lot. It is recommended to apply cost for production orders Method, because production is by lots in the chicken farm and this equivalent to work orders, there is no continuous production, the production is base don a customer’s order

ESTUDIO REOLÓGICO DE LOS FLUIDOS VISCOELÁSTICOS SURFACTANTES UTILIZADOS EN OPERACIONES DE FRACTURAMIENTO HIDRÁULICO

Resumen Con el pasar de los años, la producción de los campos de petróleo muestra una tendencia a declinar debido a factores que se presentan en la operación de un campo, por esta razón es necesaria la implementación de técnicas de estimulación que ayuden a incrementar la producción de hidrocarburos, el cual es el objetivo principal de la industria.Entre muchas técnicas que se han probado con éxito, la más destacada es el fracturamiento hidráulico. Siendo una de las técnicas de estimulación de pozos en yacimientos de hidrocarburos, más utilizada; su finalidad es resolver problemas que se relacionan con la baja productividad, atribuida generalmente a daño inducido en la formación y/o baja permeabilidad del yacimiento. Esta técnica ha logrado estimular la producción de pozos de petróleo de una manera excepcional pues los logros alcanzados han superado en gran medida las expectativas de producción, razón por la cual continúa siendo una de las técnicas más usadas alrededor del mundo.Actualmente se han adelantado investigaciones que brindan información para optimizar esta técnica logrando la introducción a la industria del uso de fluidos llamados viscoelásticos surfactantesque en un principio fueron creados para limpieza de pozos pero que por sus características tanto físicas como químicas, además de su comportamiento, son usados como fluidos de fractura al igual que en otras operaciones de estimulación de pozos. Es importante destacar el uso de los VES para optimizar las operaciones de fracturamiento hidráulico, pues exhiben excelentes propiedades de transporte y soporte del material propante, siendo más compatibles con la formación, por cuanto su proceso de degradación no genera residuo algunomaximizando la permeabilidad retenida en el empaque de grava. En este artículo se presenta un estudio de las propiedades reológicas de los fluidos viscoelásticos surfactantes y cómo influyen en las operaciones de fracturamiento hidráulico. Palabras clave: fluidos viscoelásticos, fluidos VES, reología, fracturamiento hidráulico, fluido de fractura. Abstract. Over the years the production of oil fields have a tendency to decline due to factors that arise in the operation of a field, therefore it is necessary to implement stimulation techniques to help increase oil production, which is the main objective of the industry.Among many techniques that have been proved successfully, the most prominent is the hydraulic fracturing. As one of the well stimulation techniques in hydrocarbon reservoirs most used its purpose is to solve problems related to low productivity, usually attributed to damage induced in the formation and / or low permeability reservoir. This technique has been successful in stimulating oil production wells in an exceptional way because the achievements have greatly exceeded the expectations created by the engineers, for this reason is still one of the most common techniques used around the world.Currently have been developed research that will provide information to optimize this technique making the introduction into to the industry of the so-called viscoelastic fluids which, were originally created to clean wells but due to their physical and chemical characteristics as well as their behavior are used as fracture fluids in hydraulic fracturing operations and in other well stimulation operations. Importantly, the use of VES to optimize the technique mentioned above because it exhibits excellent transport properties and proppant material support, being more compatible with the formation, because its degradation process does not generate any waste and may return to the surface.This article presents a study of the rheological properties of viscoelastic surfactant fluids and how they influence the hydraulic fracturing operations. Keywords: viscoelastic fluids, VES fliuds, rheology, hydraulic fracturing, fracture fluid.  

Cerebral cryptococcosis: description of a series of cases of atypical clinical presentation Hospital Universitario San José Infantil de Bogotá

Introducción: la criptococosis cerebral (CC) es la infección fúngica más frecuente del sistema nervioso central; se presenta especialmente en pacientes con algún tipo de inmunodeficiencia, sin embargo también puede encontrarse en inmunocompetentes, casos que son más severos y con manifestaciones neurológicas variables. Si bien las manifestaciones típicas son las más frecuentes, existen manifestaciones atípicas especialmente en pacientes inmunocompetentes que pueden llegar a presentarse en un 60% de los casos según los estudios radiológicos, por lo cual es importante reconocerlas a fin de garantizar un diagnóstico temprano y una intervención oportuna. Objetivo: describir las características clínicas de presentaciones típicas y atípicas de la criptococosis cerebral en el Hospital Universitario San José Infantil de Bogotá. Materiales y métodos: reportamos una serie de casos entre marzo de 2013 y marzo de 2014 en el Hospital Universitario San José Infantil. Se describió un total de ocho casos de criptococosis cerebral. El diagnóstico, en todos los casos, se hizo conforme a los hallazgos histopatológicos o cultivos. Resultados: de los ocho pacientes descritos, seis son hombres (75%), la mayoría menores de 60 años ( =42,25 años DE 13,25); siete pacientes (87,5%) fueron inmunosuprimidos, de los cuales cinco resultaron VIH-seropositivos (62,5%). El principal motivo de consulta fue cefalea (87,5%). La clínica resultó más severa en los pacientes VIH-seronegativos. En varios pacientes se evidenciaron trastornos neuropsiquiátricos. En cinco pacientes (62,5%) se encontraron manifestaciones atípicas: criptococoma cerebral en el 25% (n = 2), ventriculitis en el 12,5% (n = 1) y trombosis séptica de senos venosos en el 25% (n = 2). Conclusión: en nuestra población con CC se evidenciaron características clínicas similares a las reportadas en otros estudios, en los que más de la mitad presentó manifestaciones atípicas, especialmente los pacientes VIHseronegativos. Adicionalmente, se encontraron varias manifestaciones neuropsiquiátricas. Se deben tener en cuenta los cambios neuropsiquiátricos y las presentaciones atípicas sobre todo en los pacientes VIH-seronegativos con el fin de realizar un diagnóstico rápido e iniciar un tratamiento oportuno para la CC.Introduction: Cerebral Cryptococcosis (CC) is the most common CNS fungal infection, it is especially in patients with some type of immunodeficiency, but can also be found in immunocompetent, being more severe and with variable neurological manifestations in that cases. While the typical manifestations are the most frequently seeing, atypical manifestations especially in immunocompetent patients, may present in 60% of cases as radiological studies, so it is important to recognize in order to ensure early diagnosis and timely intervention. Objective: to describe the clinical characteristics of typical and atypical presentations of cerebral cryptococcosis in Hospital Universitario San José Infantil de Bogotá. Materials and methods: we report a series of cases between March 2013 and March 2014 at the Hospital Universitario San Jose Infantil. A total of 8 cases of cerebral cryptococcosis described. The diagnosis in all cases was done according to the histopathological findings or cultures. Results: in 8 patients described 6 were men (75%), most under 60 years ( = 13.25 = 42.25 years), 7 patients (87.5%) were immunosuppressed, of which 5 HIV-seropositive patients (62.5%). The main complaint was headache (87.5%). The clinical manifestations was more severe in HIV-seronegative patients. Several patients showed neuropsychiatric disorders. In 5 patients (62.5%) atypical manifestations were found: cryptococcoma brain in 25% (n = 2), ventriculitis in 12.5% (n = 1) and septic venous sinus thrombosis in 25% (n = 2). Conclusion: in our population CC was similar to those reported in other studies, where more than half had atypical manifestations especially HIV-seronegative. Additionally several neuropsychiatric manifestations were found. Physicians should consider neuropsychiatric changes and atypical presentations essentially in HIVseronegative patients in order to make a quick diagnosis and initiate early treatment for CC

Ventriculitis and hydrocephalia secondary to meningeal cryptococcosis in a non-HIV patient: a case report in the Hospital de San Jose in 2014

La criptocococis meníngea es la infección fúngica más frecuente del sistema nervioso central; generalmente se presenta en pacientes VIH seropositivos, aunque existe una proporción considerable de paciente VIH seronegativos, siendo en estos casos su presentación más agresiva. Esta infección tiene manifestaciones neurológicas variables que son secundarias al aumento de la presión intracraneal. La ventriculitis con hidrocefalia secundaria es una de las complicaciones de mayor morbi-mortalidad especialmente en pacientes VIH seronegativos. Presentamos un reporte de caso de criptocococis meníngea género Neoformans subtipo Grubbi con ventriculitis e hidrocefalia secundaria en paciente VIH seronegativo confirmado por histopatologíaMeningeal criptocococis is the most common fungal infection of the central nervous system, occuring in HIV seropositive patients, although there is a significant proportion of HIV seronegative patients, in whom the presentation is more aggresive. This infection has variable clinical manifestations secondary to increased intracranial pressure. Ventriculitis with hydrocephalus is one of the complications with the poorest outcome and mortality especially in HIV seronegative patients. We present a case report of meningeal criptocococis Neoformans subtype Grubbi with ventriculitis and secondary hydrocephalus in HIV seronegative patient confirmed by histopatholog

Global, regional, and national burden of disorders affecting the nervous system, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BackgroundDisorders affecting the nervous system are diverse and include neurodevelopmental disorders, late-life neurodegeneration, and newly emergent conditions, such as cognitive impairment following COVID-19. Previous publications from the Global Burden of Disease, Injuries, and Risk Factor Study estimated the burden of 15 neurological conditions in 2015 and 2016, but these analyses did not include neurodevelopmental disorders, as defined by the International Classification of Diseases (ICD)-11, or a subset of cases of congenital, neonatal, and infectious conditions that cause neurological damage. Here, we estimate nervous system health loss caused by 37 unique conditions and their associated risk factors globally, regionally, and nationally from 1990 to 2021.MethodsWe estimated mortality, prevalence, years lived with disability (YLDs), years of life lost (YLLs), and disability-adjusted life-years (DALYs), with corresponding 95% uncertainty intervals (UIs), by age and sex in 204 countries and territories, from 1990 to 2021. We included morbidity and deaths due to neurological conditions, for which health loss is directly due to damage to the CNS or peripheral nervous system. We also isolated neurological health loss from conditions for which nervous system morbidity is a consequence, but not the primary feature, including a subset of congenital conditions (ie, chromosomal anomalies and congenital birth defects), neonatal conditions (ie, jaundice, preterm birth, and sepsis), infectious diseases (ie, COVID-19, cystic echinococcosis, malaria, syphilis, and Zika virus disease), and diabetic neuropathy. By conducting a sequela-level analysis of the health outcomes for these conditions, only cases where nervous system damage occurred were included, and YLDs were recalculated to isolate the non-fatal burden directly attributable to nervous system health loss. A comorbidity correction was used to calculate total prevalence of all conditions that affect the nervous system combined.FindingsGlobally, the 37 conditions affecting the nervous system were collectively ranked as the leading group cause of DALYs in 2021 (443 million, 95% UI 378–521), affecting 3·40 billion (3·20–3·62) individuals (43·1%, 40·5–45·9 of the global population); global DALY counts attributed to these conditions increased by 18·2% (8·7–26·7) between 1990 and 2021. Age-standardised rates of deaths per 100 000 people attributed to these conditions decreased from 1990 to 2021 by 33·6% (27·6–38·8), and age-standardised rates of DALYs attributed to these conditions decreased by 27·0% (21·5–32·4). Age-standardised prevalence was almost stable, with a change of 1·5% (0·7–2·4). The ten conditions with the highest age-standardised DALYs in 2021 were stroke, neonatal encephalopathy, migraine, Alzheimer's disease and other dementias, diabetic neuropathy, meningitis, epilepsy, neurological complications due to preterm birth, autism spectrum disorder, and nervous system cancer.InterpretationAs the leading cause of overall disease burden in the world, with increasing global DALY counts, effective prevention, treatment, and rehabilitation strategies for disorders affecting the nervous system are needed

Global burden of 288 causes of death and life expectancy decomposition in 204 countries and territories and 811 subnational locations, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BACKGROUND Regular, detailed reporting on population health by underlying cause of death is fundamental for public health decision making. Cause-specific estimates of mortality and the subsequent effects on life expectancy worldwide are valuable metrics to gauge progress in reducing mortality rates. These estimates are particularly important following large-scale mortality spikes, such as the COVID-19 pandemic. When systematically analysed, mortality rates and life expectancy allow comparisons of the consequences of causes of death globally and over time, providing a nuanced understanding of the effect of these causes on global populations. METHODS The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2021 cause-of-death analysis estimated mortality and years of life lost (YLLs) from 288 causes of death by age-sex-location-year in 204 countries and territories and 811 subnational locations for each year from 1990 until 2021. The analysis used 56 604 data sources, including data from vital registration and verbal autopsy as well as surveys, censuses, surveillance systems, and cancer registries, among others. As with previous GBD rounds, cause-specific death rates for most causes were estimated using the Cause of Death Ensemble model-a modelling tool developed for GBD to assess the out-of-sample predictive validity of different statistical models and covariate permutations and combine those results to produce cause-specific mortality estimates-with alternative strategies adapted to model causes with insufficient data, substantial changes in reporting over the study period, or unusual epidemiology. YLLs were computed as the product of the number of deaths for each cause-age-sex-location-year and the standard life expectancy at each age. As part of the modelling process, uncertainty intervals (UIs) were generated using the 2·5th and 97·5th percentiles from a 1000-draw distribution for each metric. We decomposed life expectancy by cause of death, location, and year to show cause-specific effects on life expectancy from 1990 to 2021. We also used the coefficient of variation and the fraction of population affected by 90% of deaths to highlight concentrations of mortality. Findings are reported in counts and age-standardised rates. Methodological improvements for cause-of-death estimates in GBD 2021 include the expansion of under-5-years age group to include four new age groups, enhanced methods to account for stochastic variation of sparse data, and the inclusion of COVID-19 and other pandemic-related mortality-which includes excess mortality associated with the pandemic, excluding COVID-19, lower respiratory infections, measles, malaria, and pertussis. For this analysis, 199 new country-years of vital registration cause-of-death data, 5 country-years of surveillance data, 21 country-years of verbal autopsy data, and 94 country-years of other data types were added to those used in previous GBD rounds. FINDINGS The leading causes of age-standardised deaths globally were the same in 2019 as they were in 1990; in descending order, these were, ischaemic heart disease, stroke, chronic obstructive pulmonary disease, and lower respiratory infections. In 2021, however, COVID-19 replaced stroke as the second-leading age-standardised cause of death, with 94·0 deaths (95% UI 89·2-100·0) per 100 000 population. The COVID-19 pandemic shifted the rankings of the leading five causes, lowering stroke to the third-leading and chronic obstructive pulmonary disease to the fourth-leading position. In 2021, the highest age-standardised death rates from COVID-19 occurred in sub-Saharan Africa (271·0 deaths [250·1-290·7] per 100 000 population) and Latin America and the Caribbean (195·4 deaths [182·1-211·4] per 100 000 population). The lowest age-standardised death rates from COVID-19 were in the high-income super-region (48·1 deaths [47·4-48·8] per 100 000 population) and southeast Asia, east Asia, and Oceania (23·2 deaths [16·3-37·2] per 100 000 population). Globally, life expectancy steadily improved between 1990 and 2019 for 18 of the 22 investigated causes. Decomposition of global and regional life expectancy showed the positive effect that reductions in deaths from enteric infections, lower respiratory infections, stroke, and neonatal deaths, among others have contributed to improved survival over the study period. However, a net reduction of 1·6 years occurred in global life expectancy between 2019 and 2021, primarily due to increased death rates from COVID-19 and other pandemic-related mortality. Life expectancy was highly variable between super-regions over the study period, with southeast Asia, east Asia, and Oceania gaining 8·3 years (6·7-9·9) overall, while having the smallest reduction in life expectancy due to COVID-19 (0·4 years). The largest reduction in life expectancy due to COVID-19 occurred in Latin America and the Caribbean (3·6 years). Additionally, 53 of the 288 causes of death were highly concentrated in locations with less than 50% of the global population as of 2021, and these causes of death became progressively more concentrated since 1990, when only 44 causes showed this pattern. The concentration phenomenon is discussed heuristically with respect to enteric and lower respiratory infections, malaria, HIV/AIDS, neonatal disorders, tuberculosis, and measles. INTERPRETATION Long-standing gains in life expectancy and reductions in many of the leading causes of death have been disrupted by the COVID-19 pandemic, the adverse effects of which were spread unevenly among populations. Despite the pandemic, there has been continued progress in combatting several notable causes of death, leading to improved global life expectancy over the study period. Each of the seven GBD super-regions showed an overall improvement from 1990 and 2021, obscuring the negative effect in the years of the pandemic. Additionally, our findings regarding regional variation in causes of death driving increases in life expectancy hold clear policy utility. Analyses of shifting mortality trends reveal that several causes, once widespread globally, are now increasingly concentrated geographically. These changes in mortality concentration, alongside further investigation of changing risks, interventions, and relevant policy, present an important opportunity to deepen our understanding of mortality-reduction strategies. Examining patterns in mortality concentration might reveal areas where successful public health interventions have been implemented. Translating these successes to locations where certain causes of death remain entrenched can inform policies that work to improve life expectancy for people everywhere. FUNDING Bill & Melinda Gates Foundation

Validación en Colombia de la escala SCOPA – sueño para evaluar trastornos del sueño en pacientes con enfermedad de Parkinson

10 p.Introducción Teniendo en cuenta que la enfermedad de Parkinson es la segunda enfermedad neurodegenerativa más frecuente su prevalencia en Colombia y su alta asociación con trastornos del sueño , es necesario utilizar una escala específica que permita identificar de forma rápida la presencia de dichos trastornos para establecer una estrategia terapéutica temprana antes de que se afecte la calidad de vida de estos pacientes, sin embargo hasta el momento las escalas validadas en Colombia no son específicas para trastornos del sueño en la enfermedad de Parkinson. Objetivo. Validar en Colombia una escala especifica para trastornos del sueño en la Enfermedad de Parkinson (SCOPA sueño) Metodología. Se aplicará la escala de forma presencial a 250 pacientes con diagnóstico de enfermedad de Parkinson en el Hospital de San José. A 50 de ellas se aplicará nuevamente en una segunda evaluación 1 semana después de la primera realización. Los datos recogidos con estas aplicaciones serán ingresados bases de datos, a partir de las cuales serán realizadas las evaluaciones de confiabilidad (consistencia interna y test retest), validez (convergente y de contenido) y análisis de TRI (ajuste de los ítems, mapas de personas-ítems y diagnóstico de la escala). Resultados esperados. Validación de la escala SCOPA sueño en Colombia, lo que permitirá su aplicación en la clínica e investigación. Se espera que la aplicación de la escala facilite la detección de los trastornos del sueño en la enfermedad de Parkinson, con un impacto positivo en la calidad de vida de los pacientes.Introduction Parkinson's disease is the second most frequent neurodegenerative disease (1, 2), its prevalence in Colombia and its high association with sleep disorders (3), it is necessary to use a specific scale that allows the rapid identification of the presence of these disorders to establish an early therapeutic strategy before affecting the quality of life of these patients, however, so far the validated scales in Colombia are not specific for sleep disorders in Parkinson's disease. Objective Validate in Colombia a specific scale for sleep disorders in Parkinson's Disease (SCOPA-Sleep) Methodology. The scale will be applied face-to-face to 250 patients diagnosed with Parkinson's disease at the Hospital de San José. Fifty of them will be reapplied in a second evaluation 1 week after the first realization. The data collected with these applications will be entered databases, from which the reliability assessments (internal consistency and test retest), validity (convergent and content) and TRI analysis (item adjustment, People-items and scale diagnosis). Expected results Validation of the SCOPA sleep scale in Colombia, will allow its application in clinic and research. The application of the scale is expected to facilitate the detection of sleep disorders in Parkinson's disease, with a positive impact on patients life quality

Estudio reológico de los fluidos viscoelásticos surfactantes utilizados en operaciones de fracturamiento hidráulico

Over the years the production of oil fields have a tendency to decline due to factors that arise in the operation of a field, therefore it is necessary to implement stimulation techniques to help increase oil production, which is the main objective of the industry.Among many techniques that have been proved successfully, the most prominent is the hydraulic fracturing. As one of the well stimulation techniques in hydrocarbon reservoirs most used its purpose is to solve problems related to low productivity, usually attributed to damage induced in the formation and / or low permeability reservoir. This technique has been successful in stimulating oil production wells in an exceptional way because the achievements have greatly exceeded the expectations created by the engineers, for this reason is still one of the most common techniques used around the world.Currently have been developed research that will provide information to optimize this technique making the introduction into to the industry of the so-called viscoelastic fluids which, were originally created to clean wells but due to their physical and chemical characteristics as well as their behavior are used as fracture fluids in hydraulic fracturing operations and in other well stimulation operations. Importantly, the use of VES to optimize the technique mentioned above because it exhibits excellent transport properties and proppant material support, being more compatible with the formation, because its degradation process does not generate any waste and may return to the surface.This article presents a study of the rheological properties of viscoelastic surfactant fluids and how they influence the hydraulic fracturing operations.Con el pasar de los años, la producción de los campos de petróleo muestra una tendencia a declinar debido a factores que se presentan en la operación de un campo, por esta razón es necesaria la implementación de técnicas de estimulación que ayuden a incrementar la producción de hidrocarburos, el cual es el objetivo principal de la industria. Entre muchas técnicas que se han probado con éxito, la más destacada es el fracturamiento hidráulico. Siendo una de las técnicas de estimulación de pozos en yacimientos de hidrocarburos, más utilizada; su finalidad es resolver problemas que se relacionan con la baja productividad, atribuida generalmente a daño inducido en la formación y/o baja permeabilidad del yacimiento. Esta técnica ha logrado estimular la producción de pozos de petróleo de una manera excepcional pues los logros alcanzados han superado en gran medida las expectativas de producción, razón por la cual continúa siendo una de las técnicas más usadas alrededor del mundo. Actualmente se han adelantado investigaciones que brindan información para optimizar esta técnica logrando la introducción a la industria del uso de fluidos llamados viscoelásticos surfactantesque en un principio fueron creados para limpieza de pozos pero que por sus características tanto físicas como químicas, además de su comportamiento, son usados como fluidos de fractura al igual que en otras operaciones de estimulación de pozos. Es importante destacar el uso de los VES para optimizar las operaciones de fracturamiento hidráulico, pues exhiben excelentes propiedades de transporte y soporte del material propante, siendo más compatibles con la formación, por cuanto su proceso de degradación no genera residuo algunomaximizando la permeabilidad retenida en el empaque de grava. En este artículo se presenta un estudio de las propiedades reológicas de los fluidos viscoelásticos surfactantes y cómo influyen en las operaciones de fracturamiento hidráulico

Proyecto de inversión para la creación de una empresa que desarrolle la comercialización de frutas preparadas en la ciudad de Guayaquil

This project carries out an analysis of the viability of the investment for setting up a company to develop the marketing of prepared fruits in the city of Guayaquil, on the assumption that currently is showing an unusual growth in this sector of services due the change in public preferences in the fast food industry