Tesis Elaboracion de Jamon de Carne de Res

 

 

2. 

MBYN\SFO N 

ND\[OLSMMNÝD

 

2.2. 

BD\CMCLCD\C]

Cs lnhçmnf lcmnr mod cxbmtntul lc lodlc provncdc cf abgýd momnlo, do cs ud prolumto trblnmnodbfgcdtc gclntcrrâdco. Fbs prngcrbs cfbkorbmnodcs scgn ndlustrnbfcs lc abgýd momnlo hucrod cd Cspbòb quc do `ozb lc fbr`b enstornb. Ycro cstc prolumto do cgpczbrçb b  popufbrnzbrsc ebstb fb lîmblb sn`uncdtc, lcspuîs lc fos bòos trcndtb, udb vcz supcrblb fb  pos`ucrrb cspbòofb (2). Bf prndmnpno cf abgýd momnlo sc mogcrmnbfnzý mogo prolumto lnctîtnmo. Yor su `rbd subvnlbl, subvnlbl , huc lurbdtc gumeos bòos udo lc fos bfngcdtos gâs rcmogcdlblos por fos gîlnmos. Yomo b  pomo huc popufbrnzâdlosc ebstb modvcrtnrsc cd cf sc`udlo pfbto lc mebrmutcrçb gâs ngportbdtc lcspuîs lcf abgýd scrrbdo. Eoy cd lçb puclc lc`ustbrsc tbdto cd ud lcfnmnoso  komblnffo, mogo cd udb ndhndnlbl pfbtos kncd cfbkorblos (2). (2 ). Mubdlo sc pncdsb cd prolumtos lc mebrmutcrçb, me brmutcrçb, cd abgodcs murblos o beugbl beugblos, os, cd cgkutnlos lc fbs gâs lnvcrsbs cspcmncs, cf mcrlo cs cf provcclor lc mbrdc por cxmcfcdmnb. ]nd cgkbr`o, tbgknîd cs posnkfc cfbkorbr cxmcfcdtcs abgodcs lc mbrdc lc rcs, modsnlcrbdlo tbgknîd quc cstb mbrdc, tncdc cxmcfcdtcs mbrbmtcrçstnmbs scdsornbfcs mod kucdbs propnclblcs dutrnmnodbfcs, cd fb provndmnb lc Fcýd lc Cspbòb y ]bdtnb`o lc Menfc sc cfbkorbd abgodcs lc mbrdc lc rcs y otros bdngbfcs cd pcqucòbs mbdtnlblcs, quc tolbvçb do hucrod ndscrtos b fb vcdtb mod modtndunlbl, gbs bud cstos pcqucòos gnmrocgprcsbrnos do mucdtbd mod tcmdofo`çb y udb horgufb tîmdnmb blcmublb pbrb fb oktcdmnýd lc abgýd lc rcs, mod cxmcfcdtc mbfnlbl y quc scb bmcptblb por mfncdtc (2).

 

Fb mbrdc lc rcs cd Kofnvnb, bproxngblbgcdtc cd su totbfnlbl cs modsugnlb cd fos lnhcrcdtcs  pfbtos lc fb `bstrodogçb kofnvnbdb, sod csmbsbs fbs cgprcsbs quc ebd oktcdnlo bf`udos lcrnvblos mogo1 sbfmenmeb, ebgkur`ucsb, gortblcfb, meornzo, ctm. Ycro dnd`udb lc cstbs cgprcsbs eb cxpucsto bf gcrmblo cf abgýd lc rcs (;). Cf `bdblo vbmudo cd Kofnvnb ffcvb fb lcfbdtcrb, snd lulb quc mblb bòo eb nlo ndmrcgcdtbdlo su prolummnýd, b dnvcf dbmnodbf pbsý lc 0 gnffodcs gnf mbkczbs cd ;998, b 5 gnffodcs 822 gnf cd ;92;, y su mrcmngncdto progclno por bòo cs lc ;,= % (;). @ r bhn mb D± 2.2. Y Yrr n dmn dmnp pbfc fcss prol prolumt umto or cs lc mb mbrr dc l lc c rcs c cd d K ofnfnvnb vnb

5% ;>% Kcdn Mbdtb mruz % sc`unlo por Meuqunsbmb mod mo d cf 5%. B dnvcf lc cxportbmnýd budquc Kcdn cs cf lc gbyor pokfbmnýd lc `bdblo kovndo, cf ñdnmo cxportblor lc mbrdc kovndb cs ]bdtb Mruz (;).

 

2.;. 

AS]\NHNMBMNÝD

Fbs rbzodcs y gotnvbmnodcs pbrb csmo`cr cf tcgb, sur`c fuc`o lc ebkcr pcrmnknlo fb `rbd mbdtnlbl lc prolumtos mârdnmos ohcrtblos cd fos lnhcrcdtcs gcrmblos dbmnodbfcs y fombfcs, bsç mogo b mrcmnlo fb ohcrtb, tbgknîd eb nlo cd bugcdtbdlo mblb bòo fb lcgbdlb lc cstos  prolumtos, lodlc cd su gbyorçb sod cfbkorblos b kbsc lc mbrdc lc mcrlo, mcr lo, ebd ssnlo nlo pombs fbs cgprcsbs quc ebd nddovblo ducvos prolumtos. Yor otrb pbrtc sc pulo vcr, quc sod fngntblos fos lcrnvblos oktcdnlos lc mbrdc lc rcs y do cxnstc cd Kofnvnb abgodcs lc dnd`ñd tnpo cfbkorblos cd kbsc b cstb mbrdc, sod pombs fbs cgprcsbs quc ebd sbknlo lbrfc cf vbfor b`rc`blo b cstc tnpo lc mbrdc, quc cd mogpbrbmnýd mod fb mbrdc lc mcrlo, tncdc gcaorcs propnclblcs dutrnmnodbfcs y kucdbs mbrbmtcrçstnmbs or`bdofîptnmbs Blcgâs cd Kofnvnb do cxnstc udb horgufb tîmdnmb y blcmublb pbrb fb oktcdmnýd lc abgýd lc mbrdc lc rcs. Cs por cffo quc fb hndbfnlbl lc cstb ndvcstn`bmnýd cs oktcdcr udb horgufbmnýd tîmdnmb y bpropnblb pbrb cfbkorbr abgýd murblo momnlo lc mbrdc lc rcs, mod mbrbmtcrçstnmbs or`bdofîptnmbs bmcptbkfcs. Bsç gnsgo cstb horgufbmnýd scrvnrâ bf mcdtro pbrb oktcdcr ud ducvo prolumto ‖abgýd murblo momnlo lc mbrdc lc rcs‗, modtrnkuycdlo rcs‗, modtrnkuycdlo cd fb lnvcrsnhnmbmnýd c nddovbmnýd lc fbs fçdcbs lc  abgýd quc prolumc cf Mcdtro lc Clumbmnýd Bftcrdbtnvb MCB N\BF^.

 

2.=. 

OKAC\NXO]

Fos okactnvos lcf prcscdtc trbkbao sod1

2.=.2.  OKAC\NXO @CDC[BF Oktcdcr abgýd murblo murblo momnlo lc mbrdc lc rcs mod ýptngbs mbrbmtcrçstnmbs or`bdofîptnmbs y hnsnmoquçgnmbs, utnfnzbdlo cf gîtolo lc cfbkorbmnýd lcf abgýd momnlo lc mcrlo.

2.=.;.  OKAC\NXO] C]YCMÇHNMO]  

Cstbkfcmcr fb mbdtnlbl blcmublb lc fbs sbfcs murbdtcs gclnbdtc udb cvbfubmnýd

scdsornbf bf abgýd lc rcs.   Cstbkfcmcr fb mbdtnlbl blcmublb lc cstbknfnzbdtc gclnbdtc udb cvbfubmnýd scdsornbf bf abgýd lc rcs  

Cstbkfcmcr fb mbdtnlbl blcmublb lc fburcf gclnbdtc gclnbdt c udb cvbfubmnýd scdsornbf bf abgýd lc rcs.

 

Lctcrgndbr cf tncgpo blcmublo pbrb cf gbfbxblo lc fb mbrdc gclnbdtc fb cvbfubmnýd scdsornbf bf abgýd lc rcs

 

Lctcrgndbr cf tncgpo y tcgpcrbturb blcmublos lc mommnýd gclnbdtc udb cvbfubmnýd scdsornbf bf abgýd lc rcs.

 

Cvbfubr fbs mbrbmtcrçstnmbs or`bdofîptnmbs lcf abgýd lc mbrdc lc rcs gclnbdtc fb lc`ustbmnýd lc pbdcfnstbs do cdtrcdblos

 

 

Lctcrgndbr fbs mbrbmtcrçstnmbs hçsnmo-quçgnmbs, gnmroknofý`nmbs y or`bdofîptnmbs lcf  prolumto lc bmucrlo b fb Dorgb Kofnvnbdb =299951;990 Mbrdcs roabs y prolumtos lcrnvblos-Abgýd murblo ” [cqunsntos. [cqunsntos.

 

Lctcrgndbr gclnbdtc kbfbdmc lc gbtcrnb y cdcr`çb cf mosto lc prolummnýd b dnvcf lc fbkorbtorno lcf abgýd momnlo lc rcs.

2.jmbf/` (Hcrrcnrb lc Mbstro, 2>>>). Blcgâs cf modsugo lc mbrdc propormnodb gndcrbfcs, tbfcs mogo cf mbfmno y cf hýshoro, dcmcsbrnos pbrb fb horgbmnýd lc fos eucsos y fos lncdtcs (=) . 

;.2.;.  GS]MSFO MÂ[DNMO Cf gñsmufo sc modstntuyc ud tcanlo cspcmçhnmbgcdtc or`bdnzblo, tbdto gorhofý`nmb mogo  knoquçgnmbgcdtc, muyo lcstndo cs prolumnr pr olumnr cdcr`çb quçgnmb pbrb modvcrtnrfb cd govngncdto

 

gcmâdnmo y trbkbao. Fos gñsmufos sc puclcd mfbsnhnmbr btcdlncdlo bf mofor y bf tcanlo lc cdcrvbmnýd (