Conference Agenda

This research sought to examine the influence of artificial intelligence (AI) on the supply chain (SC) of two exporting companies in Piura, Peru, during 2025. Three main dimensions were studied: data interpretation and analysis, technological adaptation, and AI-assisted decision-making. The methodology employed a quantitative correlational design with the participation of 32 collaborators. All dimensions showed positive and significant correlations with supply chain efficiency, thus confirming the hypotheses. The results demonstrated that AI integration enhances logistics planning, decision-making, and operational synchronization, thereby contributing to the company's competitiveness and sustainability. It is concluded that the adoption of AI in logistics processes is a strategic factor that drives the competitiveness, sustainability, and productivity of exporting companies in the region. This study provides empirical evidence on the benefits of digital transformation in the Peruvian business context, offering a benchmark for the intelligent management of supply chains in foreign trade.

The current research study seeks to propose strategic e-commerce guidelines (encompassing cyber-legislation, digital commercial transactions, online payment systems, security protocols, and digital marketing) as a key strategy for the internationalization (considering competitiveness, international market, entry modes, and international marketing) of zapote handicrafts from the Catacaos Artisans Association in 2025. Employing an applied study type, a quantitative approach, and a non-experimental, descriptive design, two structured questionnaires were administered to 30 zapote artisans. Data were subjected to descriptive statistics, yielding reliability values of 0.878 and 0.840 (Cronbach’s Alpha), respectively. The findings indicated that 86.7% of artisans consider product design a core strength, and 90.0% ensure their products meet customer expectations. Nevertheless, 100% of artisans have never registered a trademark or patent, which creates vulnerability to cybercrime. Furthermore, 80.0% never utilize advanced software, demonstrating a significant lack of digital investment. It is concluded that the strategic e-commerce guidelines must prioritize mitigating the structural risks inherent in the artisans’ businesses and focusing on digital formalization, thereby strengthening compliance and operability to facilitate successful international commercialization.

This research study proposes a standard cost system for price setting in a lodging facility in Chiclayo during the 2024 period, addressing a recurrent issue in the hotel sector: the absence of a standard cost accounting system that enables an adequate determination of costs and a technically grounded pricing policy. The study adopts a mixed quantitative–qualitative approach, incorporating documentary analysis of historical costs, staff interviews, and a descriptive, cross-sectional, and non-experimental methodology. The results show that the cost structure of the lodging service is dominated by direct labor (61%), followed by indirect costs (20%) and direct materials (18%), with marked seasonality and manual recording processes. Additionally, it was identified that the current pricing scheme generates sustained positive margins (average 22.9%). Statistical analysis reveals a significant correlation between service cost and price setting (r = 0.644; p = 0.024), confirming that costs influence pricing policies. Based on these findings, a standard cost system with a 35% mark-up is proposed, allowing for the establishment of prices that are consistent with the cost structure and improving projected profitability to 34.7%. The proposal not only increases the estimated profit but also contributes to the standardization of procedures, efficient resource control, and strategic decision-making based on reliable accounting information.

This study addressed the high cost and environmental impact of conventional decorative coatings for interior walls. The objective was to develop an affordable, sustainable coating by incorporating recycled polymers (polypropylene (PP) and high-density polyethylene (HDPE)). The researchers adopted a quantitative methodology with a pre-experimental design and developed six prototypes. Three of the prototypes were evaluated through physical and chemical tests in accordance with ISO 10545 and NTP 399.611 standards. The results showed favorable technical performance. The prototypes exhibited low water absorption (between 2.4% and 3.1%), good structural resistance with minimal deformation under bending (between –2.43×10¹¹ and 2.78×10⁸ meters), and thermal stability with an average temperature increase of 5.09°C without cracking. In chemical tests, the prototypes achieved the highest classification (Class 5 and UA) against agents such as iodine, oil, 3% hydrochloric acid, potassium hydroxide, and ammonium chloride. They also achieved a UB classification against more aggressive compounds, such as 18% HCl and 100 g/L KOH. The adhesion test showed 95% effective bonding to the substrate. Overall, the prototypes demonstrated stable structures, durability under domestic use conditions, and uniform performance. These results validate the proposal as a viable alternative that is technically sound, ecologically responsible, and functionally effective. It also contributes to reducing plastic waste and promoting the sustainable use of recycled materials in the construction sector.

: This article aims to analyze the differentiated benefits and challenges of the tax regime for agro-exportation in the department of Lambayeque during the period 2020–2025. The research was conducted under a descriptive and analytical approach, using a documentary review of tax regulations, special laws, and academic literature related to the agricultural sector. The results show that, although Laws No. 27360 and No. 31110 promoted the growth of agro-exportation through incentives such as reduced income tax and accelerated depreciation, small producers face difficulties in accessing these benefits due to regulatory complexity, lack of tax culture, and limited technical advice. In contrast, larger agro-exporting companies have been able to take greater advantage of the tax incentives, consolidating their competitiveness in the international market. It is concluded that, although the tax regime has boosted regional economic growth, it is necessary to implement measures that simplify processes and ensure equitable access to benefits, thus promoting sustainable economic development and social justice.

This study designs and empirically validates a structured management model based on Key Performance Indicators (KPIs) for businesses in the food and beverage sector. The proposed framework integrates financial, operational, and experiential dimensions within a five-layer methodological architecture aimed at transforming operational data into strategic intelligence. The empirical application was conducted in a casual dining restaurant located in Guayaquil, Ecuador, using daily data from the 2024 fiscal year. The results demonstrate the model’s ability to structure dispersed information, enable multi-level analysis, and generate actionable evidence for strategic decision-making. Furthermore, the implementation of an analytical dashboard validated the practical operability of the system by integrating core indicators such as COGS, GOP, RevPASH, and NPS within a coherent visual platform. The findings suggest that the systematic integration of financial, operational, and experiential metrics strengthens strategic management practices in gastronomic businesses and provides a replicable framework applicable to similar contexts.