O objetivo desta pesquisa é analisar o trabalho do dirigente da pequena empresa a partir da teoria das abordagens dos papéis proposta por Mintzberg e sua possibilidade de descrever o trabalho do dirigente, tendo como unidade de análise o setor da construção civil e o contexto de obras públicas. A pequena empresa é vital para a economia dos países. Da mesma forma, a indústria da construção civil contribui com significativo percentual do Produto Interno Bruto (PIB) do Brasil e de diversos países, sejam desenvolvidos ou em desenvolvimento. Embora apresentem-se como relevantes áreas de estudo - a pequena empresa e a indústria da construção civil - carecem de uma melhor análise integrada de suas inter-relações. Na primeira etapa da pesquisa foi realizado um mapeamento sistemático (MS), em uma base de dados de periódicos indexados, para levantar o estado da arte do tema da pesquisa: o dirigente da pequena empresa. Para explorar a questão da pesquisa foi desenvolvido questionário estruturado dividido em duas partes fundamentais. A primeira para obter dados qualitativos (nominais e ordinais) e quantitativos (discretos e contínuos). A segunda parte para identificar a incidência de cada um dos dez papéis propostos por Mintzberg, utilizando modelo categórico de resposta - escala Likert de cinco pontos. A amostra da pesquisa é composta por 39 dirigentes (n = 39) de empresas que entre 2013 e 2015 executaram obras civis - subsetor edificações - para empresa pública da esfera Federal via licitação pública. A análise dos dados foi realizada por meio das médias de frequência obtidas e testes de análise de variância (ANOVA) entre as variáveis (primeira parte do questionários e papéis desempenhados pelo dirigente - segunda parte). Como resultado constata-se que dirigentes de empresas de construção civil inseridos no contexto de obras públicas desempenham atividades fundamentalmente relacionadas aos níveis de atuação interpessoal e decisório. Os papéis de líder e contato, ao nível interpessoal, e os papéis de alocador de recursos e negociador, ao nível decisório, são desempenhados com maior frequência pelo dirigente da amostra, representando grande parte do seu dia a dia de atuação. Das variáveis analisadas, a idade do dirigente (para os papéis de contato e disseminador), a estrutura organizacional da empresa (para o papel de disseminador), o percentual de contratos firmados com a Administração Pública em relação ao total de contratos firmados no período de um ano (para o papel de porta-voz) e a capacidade financeira da empresa (para o papel de porta-voz) apresentaram significância estatística, indicando a associação com a variável resposta da pesquisa - o papel desempenhado pelo dirigente da pequena empresa de construção civil. Comprova-se que a abordagem dos papéis de Mintzberg é capaz de explicar o trabalho do dirigente da pequena empresa de construção civil, constatado pelas médias de frequência apresentadas nos três níveis de atuação e dos papéis desempenhados, além das significâncias estatísticas apontadas pela ANOVA. As inferências realizadas contribuem para uma melhor compreensão integrada do trabalho do dirigente da pequena empresa de construção civil inserido no contexto de obras públicas e melhoria de sua gestão. / This study\'s aim is to analyze the small business owner-manager\'s work regarding the public civil construction sector grounded on Mintzberg\'s managerial roles and its possibility to describe the owner-manager\'s work. Small businesses are vital to a country\'s economy. Likewise, the civil construction industry contributes to a high GDP percentage in Brazil and other countries as well, whether developed or not. Although these two topics are relevant areas of study - civil construction industry and small business - its integration is not very much understood. A sistematic mapping was conducted in the first phase. The used database, in which the articles are indexed, established the state of art for the research theme: small business owner-manager. To analyze the research question, a structured questionnaire was created. It was divided in two fundamental parts. The first one to obtain qualitative data (nominal and ordinal) and quantitative (discrete and continuous). The second one to indentify the incidence of one of each Mintzberg\'s ten managerial work roles using a categorical response model, the five point Likert scale. The sample consists in 39 (n=39) small business owner-managers who worked in public civil construction in a Federal bureau between the years of 2013 and 2015 by bidding. The data analysis was performed by the mean and frequencies obteined and by comparison between variables - first part of the questionnaire and the owner-managers roles - using an analysis variance (ANOVA). Findings reveal that the small business owner-managers perform roles grounded on interpersonal and decision making levels. The leader and leaison roles, at the interpersonal level, and the resource allocator and negociator roles, at the decision making level, are the ones the owner-managers spend more time performing. The owner-manager\'s age (for leaison and disseminator roles), the organizational configuration (for the disseminator role), the percentage of the signed contratcs within the Public Administration with the total of the signed contracts between a year period (for the spokesperson role) and the business financial capacity (for the spokesperson role) are statistically significant, showing direct relationship with the response variable - the owner-mager\'s work. The results also support that Mintzberg\'s managerial rolles is able to explain the small business owner-manager\'s work, verified by means and frequencies and the ANOVA comparison. This study contibutes to a deeper and integrated understanding about the small business owner-manager in the public civil construction sector.

Orientador: Marcelo Weishaupt Proni / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-26T08:14:38Z (GMT). No. of bitstreams: 1 Cottle_Edward_M.pdf: 2019150 bytes, checksum: 606c1f2485a4d685ad7911f7cbbb190b (MD5) Previous issue date: 2014 / Resumo: O principal objetivo desta dissertação foi estudar a transformação do setor da construção na África do Sul durante o período 1994-2013, investigando em que medida esse setor foi capaz de transformar a desigualdade social do apartheid e qual foi o impacto sobre as empresas construtoras e sobre a força de trabalho. O setor da construção passou por uma transformação significativa e forte expansão desde o fim do apartheid na África do Sul. Até 1994, o setor da construção, como a maioria dos outros setores da economia, estava constrangido por sanções e políticas raciais que cercearam seu crescimento. Uma constatação importante após o fim do apartheid é a falta de reparação de pendências herdadas da infraestrutura social e econômica, especialmente na prestação de serviços sociais, incluindo a habitação, água e eletricidade. Em consequência de políticas estatais de propriedade negra, junto com a crescente internacionalização das corporações multinacionais no setor da construção, aumentou a monopolização e a desigualdade social dentro do setor. Os enormes gastos de obras públicas, incluindo a Copa do Mundo FIFA 2010, também contribuíram para o processo de elevação da concentração e centralização do capital, incluindo um aumento maciço do exército de reserva de mão de obra. Políticas de Estado têm sido ineficazes para superar o legado do capitalismo excludente e a estratificação do mercado de trabalho pós-1994, mantendo a oferta de mão de obra negra barata herdada do apartheid. O setor é conhecido pelas relações de trabalho precárias. Trabalhadores da construção civil são em grande parte negros, não qualificados e semiqualificados. E são regidos por contratos esporádicos, de duração limitada, por tempo parcial. Na sua maioria, são trabalhadores subcontratados ou trabalhadores com poucos benefícios trabalhistas, com possibilidades limitadas de acesso à formalização e à qualificação. A transformação do setor de construção sul-africano continua tendo como principais beneficiárias as multinacionais. Os sindicatos, fechados em sua abordagem reformista ("sindicalismo de negócios"), tornaram-se mais fracos e, como consequência, não têm sido capazes de defender o padrão de vida dos trabalhadores. As opções políticas do governo e a ineficácia das estratégias sindicais resultaram na manutenção de elevadas desigualdades sociais, associadas com uma força de trabalho ainda marcada pelo racismo, com a maior parte dos trabalhadores africanos ¿ vulneráveis e desfavorecidos ¿ trabalhando sob condições precárias de emprego. Palavras-chave: apartheid, setor de construção, trabalho precário, sindicalismo, desigualdade, África do Sul / Abstract: The main objective of this thesis was to study the transformation of the construction sector in South Africa over the period 1994-2013; to investigate to what extent the construction sector has been able to transform apartheid social inequalities and what has been the impact on construction companies and the labour force. The construction sector has undergone significant transformation and marked expansion since the end of apartheid in South Africa. During apartheid the construction sector, like most other economic sectors, was constrained by sanctions and racial policies which curbed its growth. An important reality after the demise of apartheid is the lack of redress of inherited backlogs in social and economic infrastructure, especially in the delivery of social services, including housing, water and electricity. The consequence of state policies of black ownership together with the growing internationalisation of South African construction Multi-National Corporations (MNCs) has increased monopolisation and social inequality within the sector. The massive public works expenditures, including the 2010 FIFA World Cup, have also assisted in the process of increasing the concentration and centralisation of capital, including a massive increase in the reserve army of labour. State policies have been ineffective in overcoming the legacy of apartheid capitalism as the labour market stratification post-1994 maintained the cheap black labour system inherited from apartheid. The sector is renowned for its preferred choice of precarious employment relations. Construction workers are largely black, unskilled and semi-skilled; are casual, part-time, self-employed or employed on limited duration contracts mostly by sub-contractors or labour brokers with little work benefits and limited possibilities of accessing formalised skills training. The transformation of the South African construction sector has as its main beneficiaries the MNCs that also benefited under Apartheid. The trade unions, locked into their reformist "business unionism" approach, have become weaker and, as a consequence, have not been able to defend the living standards of workers. The policy choices of the government and the ineffectiveness of the trade unions have produced more social inequalities within which a continued racialised labour force, and the bulk of vulnerable and disadvantaged African workers in particular, finds itself working under deteriorating employment conditions. Keywords: apartheid, construction sector, transformation, workers, trade unions, inequality, South Africa / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

El propósito de este trabajo es presentar un estudio de mantenimiento centrado del TPM (mantenimiento productivo total) y RCM (mantenimiento centrado en la confiabilidad), que llevó a cabo dentro de un proyecto de instalación de una red sanitaria a través de equipos de construcción pesada en Lima, Perú. Su enfoque se basa en los primeros pilares del TPM, mantenimiento preventivo y autónomo, así como el análisis FMEA del RCM para el análisis de mantenimiento, que se lleva a cabo en estudio. La aplicación del TPM tiene éxito en su aplicación de diversas políticas de Mantenimiento Preventivo (MP) asignados a los activos y demuestra que su aplicación en la industria de la construcción podría reducir la excesiva acumulación de mantenimiento por la misma optimización eficaz, apoyado del análisis del RCM y su análisis de los sistemas de los equipos pesados. El excesivo mantenimiento correctivo representa un alto índice de inversión y retrasos en tiempos de trabajo del proyecto asignado. Los métodos tradicionales de garantía de Disponibilidad, como el mantenimiento reactivo o de rutina, son insuficientes para satisfacer un plan de mantenimiento de equipos pesados, por lo tanto, cuenta para la aplicación sistemática RCM y TMP, permitirán seleccionar y aplicar tareas efectivas de PM. Se utiliza un enfoque que desarrolla y analiza a fondo las estrategias de mantenimiento correctivo y preventivo continuo con el ambiente de incertidumbre y datos operativos limitados por la crítica. Los resultados nos arrojan una mejora de la disponibilidad al 90%. / The purpose of this paper is to present a maintenance study focused on total productive maintenance (TPM) and reliability-centered maintenance (RCM). Its approach is based on the first pillars of TPM, preventive and autonomous maintenance, as well as the FMEA analysis of RCM for maintenance analysis, which was conducted in this study. The implementation of TPM was successful in that various preventive maintenance (PM) policies assigned to the assets were implemented and it was demonstrated that TPM application in the construction industry could reduce the excessive accumulation of maintenance with the same effective optimization, and with support from RCM analysis and its heavy equipment systems analysis. Excessive corrective maintenance accounts for high investment and delay rates in work times of the assigned project. Traditional methods of availability guarantee, such as reactive or routine maintenance, are insufficient to satisfy a heavy equipment maintenance plan; therefore, what is called for is the systematic application of RCM and TMP because they allow the selection and application of effective PM tasks. An approach that develops and thoroughly analyzes the strategies of continuous corrective and PM is used with an atmosphere of uncertainty and with operational data limited by criticism. Results show a 90% improvement in availability. / Trabajo de Suficiencia Profesional

Den globala temperaturen fortsätter att stiga till följd av koldioxidutsläpp. Globalt orsakar bygg- och anläggningssektorn en fjärdedel av dessa utsläpp. Green Supply Chain Management (GSCM) är ett koncept som beskrivs ha potential att minska sektorns miljöpåverkan och därigenom bidra till hållbar utveckling. Hela försörjningskedja är av betydelse för att reducera utsläpp orsakade av sektorn och samtidigt bemöta samhällets ökade tryck kring hållbarhet samt Agenda 2030, Parisavtalet och Fossilfritt Sveriges uppsatta klimatmål. Samarbete i försörjningskedjan beskrivs kunna påskynda utveckling för reducering av klimatpåverkan och konceptet GSCM erbjuder metoder för sådana samarbeten. Målet med studien är att undersöka en inköpsverksamhet tillhörande bygg- och anläggningssektorn, verksamhetens samverkan kring hållbarhet och miljö med interna parter samt med leverantörer för att utreda applicering av GSCM i klimatarbetet. Studien syftar till att bidra med förståelse kring GSCM-aktiviteter och nyttjande av dessa i bygg- och anläggningssektorns inköpsverksamheter samt att identifiera utmaningar för hållbar utveckling. För att göra detta har en kvalitativ fallstudie genomförts, där ett fall studerats. Data samlades huvudsakligen in genom semistrukturerade intervjuer med personer från en inköpsavdelning tillhörande ett företag inom bygg- och anläggningssektorn. Perspektiv från några av inköpsavdelningens leverantörer samt från företagets hållbarhetsavdelning inkluderades också. Resultatet indikerar att förståelse, tydlig ansvarsfördelning samt konkreta mål är betydelsefullt för applicering av GSCM-aktiviteter i inköpsverksamheter inom bygg- och anläggningssektorn. Kopplat till klimat- och hållbarhetsarbetet har internorganisatoriska utmaningar, externa nätverksutmaningar, nätverksutmaningar, finansiella utmaningar, tekniska utmaningar samt reglerande utmaningar identifierats. Studien bidrar med insikt om hur applicering av GSCM-aktiviteter kan stödja reducering av bygg- och anläggningssektorns klimatpåverkan samt om utmaningar för hållbar utveckling inom sektorn. Några av studiens begränsningar kan härröra från metodiken av en kvalitativ fallstudie samt från GSCM-konceptets otydliga definition. Fortsatt forskning kan förslagsvis studera vilka GSCM-aktiviteter som kan generera störst positiva effekter på organisationers klimatarbete. / Global warming continues due to increased emissions of carbon dioxide. Globally, the construction sector causes a quarter of these emissions. Green Supply Chain Management (GSCM) is a concept with potential to reduce the environmental impact from the sector and in turn contribute to sustainable development. All parts of the sector are of importance to reduce the emissions caused by the sector, as well as consider the increased pressure from society, Agenda 2030, the Paris Agreement and the goals of Fossil Free Sweden. Cooperation in the supply chain is described as having the ability to accelerate progress to reduce climate impact, and the GSCM concept offers methods for such collaborations. The aim of this study is to investigate a purchasing department in the construction sector and its collaboration regarding environmental sustainability with internal parties and suppliers to examine the application of GSCM in climate work. The purpose is to contribute with knowledge about GSCM activities, their application in purchasing departments in the construction sector, and to identify challenges for sustainable development. A qualitative single-case study was performed. Data were mainly collected through semi-structured interviews with people from one purchasing department at an organization within the construction sector. The perspective of the suppliers and the sustainability department within the organization was also included. The findings indicate that understanding, clearly allocated responsibility, and tangible goals are relevant factors when purchasing departments within the construction sector applicate GSCM activities. Identified challenges to the climate and sustainability work were related to internal networks, external collaborations, economy, technique, and regulations. This study contributes with knowledge about GSCM activities and how the application supports the reduction of climate impact from the construction sector. As well, the study gives insight into the challenges for sustainable development in the sector. Some of the limitations of this study may occur due to the methodology of a qualitative case study and from the ambiguity of the GSCM concept. Future research could study which GSCM-activities having the greatest positive effects on organizations' climate work.

Esta investigación tiene como fin aplicar un modelo Agile de gestión de proyectos con la utilización del marco de trabajo Scrum en un proyecto de conjunto residencial en el distrito del Cercado de Lima, Lima, Perú. Para esto, el estudio empleó un cuestionario completado por profesionales del sector construcción, con el fin de determinar las actividades que generan mayores sobrecostos, retrabajos y plazos dentro de las etapas de proyectos. A su vez, se realizó la propuesta de aplicación SCRUM dentro del sector construcción para finalmente desarrollar la implementación de este modelo en la capital peruana y determinar los resultados obtenidos frente al modelo tradicional Lean Construction y, a partir de este resultado, proponer una guía de aplicación del marco de trabajo SCRUM en futuros proyectos de construcción. / This research aims to apply an Agile project management model with the use of the Scrum framework in a residential complex project in the Cercado de Lima district, Lima, Peru. For this, the study used a questionnaire completed by professionals in the construction sector, in order to determine the activities that generate the highest cost overruns, rework and deadlines within the project stages. In turn, the SCRUM application proposal was made within the construction sector to finally develop the implementation of this model in the Peruvian capital and determine the results obtained compared to the traditional Lean Construction model and from this result propose an application guide on the SCRUM framework for future construction projects. / Tesis

El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto financiero de la NIIF 16 bajo el contexto COVID-19 en las empresas del sector de construcción del distrito de Barranco, año 2020. Debido al COVID-19 el Perú y el mundo ha sufrido un gran impacto financiero, económico y sanitario, lo cual ha ocasionado que muchas empresas paralicen sus operaciones. A nivel mundial se han dictado medidas de emergencia sanitarias para controlar y evitar la propagación del COVID-19, afectando directamente a todos los sectores de la economía; como por ejemplo el sector de construcción que paralizó todas sus operaciones para acatar las medidas de emergencia que indicó el Estado Peruano. Por ello, el IASB publicó la enmienda NIIF 16 Arrendamientos para guiar a los arrendatarios a contabilizar las reducciones o concesiones de las cuotas por arrendamiento. El trabajo de investigación se encuentra dividido en cinco capítulos que son: Capítulo I Marco teórico, se realiza la investigación a través de fuentes primarias donde se desarrollan los antecedentes de las NIIF, las Normas Internacionales de Información Financiera (NIIF’s) N°16, la enmienda de la Norma Internacional de Información Financiera N°16. Capítulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal y específicos. Capítulo III Metodología en investigación, se define la población de la muestra para las investigaciones cualitativas y cuantitativas. Capítulo IV Desarrollo de la Investigación, se realizó la investigación a través de entrevistas a profundidad, encuestas y el desarrollo del caso práctico. Capítulo V Análisis de resultados, en donde el estudio de los instrumentos y el caso práctico son realizados y se finaliza con la validación de la hipótesis general y específica en base a los resultados de las tablas cruzadas y CHI cuadrado. / The objective of this thesis research work is to determine the financial impact of IFRS 16 under the COVID-19 context in companies in the construction sector of the Barranco district, year 2020. Due to COVID-19, Peru and the world have suffered a great financial, economic and health impact, which has caused many companies to paralyze their operations. At a global level, health emergency measures have been issued to control and prevent the spread of COVID-19, directly affecting all sectors of the economy as for example the construction sector that paralyzed all its operations to comply with the emergency measures indicated by the Peruvian State. For this reason, the IASB published the amendment to IFRS 16 Leases to guide lessees to account for reductions or concessions of lease fees. The research work is divided into five chapters that are: Chapter I Theoretical framework, the research is carried out through primary sources where the background of the IFRS, the International Financial Reporting Standards (IFRS's) No. 16, the Amendment of International Financial Reporting Standard No. 16. Chapter II Research plan formulates the problematic situation of the thesis, the main problem and specifics. Chapter III Research Methodology defines the sample population for qualitative and quantitative research. Chapter IV Research Development, the research was carried out through in-depth interviews, surveys and development of the practical case. Chapter V Analysis of results, where the study of the instruments and the practical case are carried out and ends with the validation of the general and specific hypothesis based on the results of the crossed tables and CHI squared test. / Tesis

El presente trabajo de investigación tiene como objetivo elaborar un plan de mejora de la gestión de procura del encofrado metálico con la finalidad de reducir la variabilidad en el costo final del alquiler de encofrado y apuntalamiento durante la etapa constructiva de edificios multifamiliares ejecutados en la ciudad de Lima metropolitana. Se analizaron datos de cinco proyectos ejecutados en Miraflores, Jesús María, Barranco y Lima Cercado en los cuales se registraron diferencias económicas negativas respecto al presupuesto inicial de alquiler de encofrado. Se realizo encuestas a las personas involucradas en el proceso de procura de encofrado para identificar las causas de estas variaciones de costo y mediante herramientas de gestión se determinaron cuáles fueron las de mayor incidencia. Finalmente se estableció un plan de mejora del proceso tomando en cuenta los defectos y omisiones encontrados en las gestiones de procura de los proyectos que se tomaron como objeto de estudio y además se incorporaron algunas herramientas que permitan mejorar la comunicación entre el constructor y los proveedores de los equipos de encofrado. / The objective of this research work was to elaborate a plan to improve the management of the metallic formwork procurement in order to reduce cost overruns in the formwork rental and shoring during the construction stage of multifamily buildings executed in the city of metropolitan Lima. Data from five projects executed in Miraflores, Jesús María, Barranca and Lima Cercado were analyzed, in which negative economic differences were registered with respect to the initial formwork rental budget. Surveys were carried out among the people involved in the formwork procurement process to identify the causes of these cost variations and through management tools it was determined which were the ones with the highest incidence. Finally, a process improvement plan was established, taking into account the errors and omissions found in the projects that were taken as the object of study, and some tools were also incorporated to improve communication between the constructor and the companies that rent the formwork equipment. / Tesis

El presente trabajo de investigación tiene como propósito determinar el impacto del devengado tributario en la determinación del impuesto a la renta en las empresas de construcción de edificios completos. Para el mismo, se utilizará una metodología de investigación mixta, es decir, cuantitativa y cualitativa. Este trabajo se encuentra basado en el sector construcción, debido a que es uno de los sectores con más importancia en el país por su alto impacto a nivel económico y social. El trabajo de investigación se encuentra dividido en cinco capítulos, los cuales son: Capítulo I: Marco teórico, donde estamos presentando los conceptos básicos, así como desarrollando el contexto ligado al tema principal del trabajo de investigación. Siguiendo, en el Capítulo II: Plan de investigación, describimos el problema, así como la determinación de las hipótesis y los objetivos tanto generales como específicos. Luego, en el Capítulo III: Metodología de la investigación, describimos el tipo de investigación que vamos a emplear, así como la determinación del tamaño de la muestra para el análisis cualitativo y cuantitativo. Continuando con el Capítulo IV: Desarrollo de la investigación, desarrollamos la aplicación de los instrumentos descritos previamente. Por último, en el Capítulo V: Análisis de los resultados, realizamos el análisis de los instrumentos, brindando conclusiones y recomendaciones finales en relación con todo lo estudiado. / The purpose of this research work is to analyze the impact of the tax accrual in the construction companies of complete buildings, in the determination of the income tax. For the same, a mixed research methodology will be used, that is, quantitative and qualitative. This research work has been concentrated in the construction sector, because it´s one most important sectors in the country due to its high impact on an economic and social level. The research work is divided into five chapters, which are: Chapter I: Theoretical Framework, where the basic variables related to the main theme are presented. Then, in Chapter II: Research Plan, the problem is described, as well as the determination of the objectives and the general and specific conclusions. Then, in Chapter III: Research Methodology, where the type of research to be identified is defined, as well as the determination of the sample size for future quantitative and qualitative analysis. Continuing with Chapter IV: Research Development, the application of the previously processed instruments is developed. Finally, in Chapter V: Analysis of the Results, the analysis of the instruments and the case study is carried out, providing as final elements, conclusions and final recommendations in relation to everything studied. / Tesis

El presente trabajo de investigación tiene como propósito determinar el impacto del devengado tributario en la determinación del impuesto a la renta en las empresas de construcción de edificios completos. Para el mismo, se utilizará una metodología de investigación mixta, es decir, cuantitativa y cualitativa. Este trabajo se encuentra basado en el sector construcción, debido a que es uno de los sectores con más importancia en el país por su alto impacto a nivel económico y social. El trabajo de investigación se encuentra dividido en cinco capítulos, los cuales son: Capítulo I: Marco teórico, donde estamos presentando los conceptos básicos, así como desarrollando el contexto ligado al tema principal del trabajo de investigación. Siguiendo, en el Capítulo II: Plan de investigación, describimos el problema, así como la determinación de las hipótesis y los objetivos tanto generales como específicos. Luego, en el Capítulo III: Metodología de la investigación, describimos el tipo de investigación que vamos a emplear, así como la determinación del tamaño de la muestra para el análisis cualitativo y cuantitativo. Continuando con el Capítulo IV: Desarrollo de la investigación, desarrollamos la aplicación de los instrumentos descritos previamente. Por último, en el Capítulo V: Análisis de los resultados, realizamos el análisis de los instrumentos, brindando conclusiones y recomendaciones finales en relación con todo lo estudiado. / The purpose of this research work is to analyze the impact of the tax accrual in the construction companies of complete buildings, in the determination of the income tax. For the same, a mixed research methodology will be used, that is, quantitative and qualitative. This research work has been concentrated in the construction sector, because it´s one most important sectors in the country due to its high impact on an economic and social level. The research work is divided into five chapters, which are: Chapter I: Theoretical Framework, where the basic variables related to the main theme are presented. Then, in Chapter II: Research Plan, the problem is described, as well as the determination of the objectives and the general and specific conclusions. Then, in Chapter III: Research Methodology, where the type of research to be identified is defined, as well as the determination of the sample size for future quantitative and qualitative analysis. Continuing with Chapter IV: Research Development, the application of the previously processed instruments is developed. Finally, in Chapter V: Analysis of the Results, the analysis of the instruments and the case study is carried out, providing as final elements, conclusions and final recommendations in relation to everything studied. / Tesis

En la actualidad nos encontramos en la revolución tecnológica industrial, esta revolución trae consigo una reformulación de modelos de negocios, en la cual los sectores productivos se están adaptando a estas tendencias, y este se ve reflejado, principalmente, en el constante incremento de la productividad. Sin embargo, el sector construcción no ha sido caracterizado por este efecto, inclusive el avance de este indicador ha sido paupérrimo. Por este motivo, la presente investigación está enfocada en elaborar una propuesta que permita aumentar la productividad en la etapa de construcción mediante una metodología que optimice la comunicación en el equipo de proyecto. En este sentido, el objetivo del proyecto de tesis es elaborar una propuesta para aplicar la metodología Virtual Desing & Construction (VDC) centralizándose en el uso de las herramientas Buiding Information Modeling (BIM) y las sesiones de Ingeniería Concurrente e Integrada (ICE), que tiene como característica integrar a los principales involucrados del proyecto y emplear softwares especializados en el modelamiento del proyecto. Asimismo, en las sesiones ICE se incorporarán los “ejecutores de obra” (maestro de obra, capataz, etc) con la finalidad de que los modelos BIM y la explicación de los especialistas se complementen para transmitir óptimamente el concepto del trabajo a realizarse y se ejecute de manera efectiva los trabajos en obra. Finalmente, se elaboró un formato de validación a través de juicio experto en el cual los ingenieros especialistas en la construcción de edificios multifamiliares aportaron con sus opiniones y calificación de la propuesta. / Currently we are in the industrial technological revolution, this revolution brings with it a reformulation of business models, in which the productive sectors are adapting to these trends, and this is reflected, mainly, in the constant increase in productivity. However, the construction sector has not been characterized by this effect, even the advance of this indicator has been very poor. For this reason, this research is focused on preparing a proposal that allows increasing productivity in the construction stage through a methodology that optimizes communication in the project team. In this sense, the objective of the thesis project is to prepare a proposal for the application of the Virtual Desing & Construction (VDC) methodology, focusing on the use of Buiding Information Modeling (BIM) tools and the Concurrent and Integrated Engineering (ICE) sessions. which has the characteristic of integrating the main stakeholders of the project and using specialized software in project modeling. Likewise, in the ICE sessions, the “construction executors” (construction master, foreman, etc.) will be incorporated in order that the BIM models and the explanation of the specialist’s complement each other to optimally transmit the concept of the work to be carried out and effectively carry out works on site. Finally, a validation format was developed through expert judgmenºt in which the engineers specialized in the construction of multi-family buildings contributed their opinions and qualification of the proposal. / Tesis