No. 1086 Model MSE
The MSEs (name for micro and small enterprises) are companies established in Peru who meet certain requirements regarding the number of workers involved and the levels of annual sales:
Note: ITU for 2006 is 3 450 Dollars
The MSE can be formed by natural or legal persons under any form of business organization referred to by law.
importance of MSEs in Peru
The field of micro and small enterprises in Peru plays a fundamental role in generating employment. Thus, according to the latest estimates by Prompyme and the Ministry of Labour and Employment in 2004, contributed 42% of Gross Domestic Product and accounted for 88% of private employment.
According to the study entitled Global Entrepreneurship Monitor (GEM), led by Babson College (USA) and London Business School (United Kingdom) with the support of Esan in Peru Peru is located at the top of the countries more entrepreneurial. Of every hundred Peruvians, 40.3 are entrepreneurs, while the average is 9 percent worldwide and in Latin America (the most entrepreneurial region according to the same study) the average is 16 percent. 
Participation MSE
Source: Ministry of Labour and Employment Promotion
98% of Peru's economic units are micro and small enterprises (micro = 94.4%, small = 3.9%), which makes them a boost for the local economy, regional and national economic development axis and employment generation. Of these companies, the highest percentage (76.8%) are in services and trade sectors, while 16% are in the industrial sector.
Also, almost 3 500 MSEs in the country participate in foreign trade. Exporters out of 3, 2 are micro and small entrepreneurs and have gone to export U.S. $ 133 million in 2001 to U.S. $ 271 million in 2004, other MSEs do not export directly but do so through the provision for exporters.
More:
http://www.proinversion.gob.pe/0/0/modulos/JER/PlantillaStandard.aspx?ARE=0&PFL=0&JER=98
General Accounting Business Plan - 2009 
By Order of the Accounting Standards Board No. 039-2008-EF/94, published on 05.03.2008, approved the draft General Accounting Business Plan. With regard to the objectives that the General Accounting Business Plan (hereinafter PCGE) must meet, we see that the former is referred to "(...) 1. The accumulation of information on economic events that a company should be registered according to the activities, according to a code structure that complies with official accounting model in Peru, which is the one that corresponds to that established IFRSs .. "
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Panorama exporter
As the positive cycle of Peruvian exports has continued (to June 2008 accumulated 76 months of expansion row) has also increased the uncertainty regarding the ability to absorb export markets in the short and medium term, since the global financial crisis has been accentuated in countries like U.S.. UU. and Spain, whose importance is remarkable considering that absorb about 45% of total exports of nontraditional products.
In fact, the first half of 2008, although non-traditional exports grew 29.1% (23.8% by volume), consumption in these countries shows a clear weakness that could result in lower demand. It should be noted that consumption is determined by GDP growth, which in turn depends mainly on variables such as employment growth and improved productivity indicators have been worsening in both countries.
U.S. market from next year, the U.S. market will have a different for Peru. On the one hand, the implementation and the FTA would lead mainly to continued increased investment in large projects (considering the temporal certainty), and secondly, show a lower expected demand for imports reflecting global domestic economic situation.
In fact, the U.S. economy in the first half grew by only 2.1% (0.9% in the first quarter), showing a clear decline in personal consumption expenditure (Which grew only 1.3%) and a lower demand for imports (-4.2%). The prospect of that market is low growth in the remainder of the year, in a context of greater state intervention and supported growth in its export sector (exports the first half rose 9%). U.S. Market II
The U.S. market is still the main destination for Peruvian exports: the first half concentrated near the 18.8% of the total (equivalent s U.S. $ 2.988 million), after used a total of 1,646 tariff items exported by 1.851 exporting. The first 13 games (69.2% of total exports), corresponded to traditional products, while shipments nontraditional were led by studs, jewels, and handles HLSO peruanos.Cabe recall that Peru in 2007, supplied only 0.2% of total U.S. imports (0.1% in 2005), ranking number 44 in the ranking of suppliers, after showing an average annual growth of 21.9% over the past five years, similar to the rate reported by Chinese products (20.7%), and a context of greater diversification of export markets.
Europe European market as a whole, the first half, accounted for 27.2% of total Peruvian exports (U.S. $ 4.322 million), with the European Union (EU), the main trading partner with acquisitions accounted for 61% of the block purchased. Shipments to Europe rose 29.6%, up from U.S. shipments. UU. (25%), with Switzerland, Spain and Italy as main markets.
Although somewhat later, the financial crisis also is affecting the European market, showing more signs of deterioration. According to Eurostat, the EU will only grow 1.4% and 1.8% in 2008 and 2009, unemployment averaged 7.2%. Meanwhile, at the country level, Italy, France and Spain would be the lowest increase being concerned about the situation in Spain (The main destination for Peruvian exports non-traditional), as possibly temporarily would enter a recession.
Asian market The Asian market through the first half of the year, accounted for 25% of total Peruvian exports, having increased their purchases in 24.4% to U.S. $ 3.986 million. China and Japan were the main applicants, together represented about 72% of the total acquired by block. Considering the top 10 destinations in the Asian bloc, highlights the major purchases from North Korea, India and Taiwan, which increased their purchases by more than 50% and above the 22.5% reported by China and Japan.
The Chinese market is undoubtedly the one that has attracted the most attention, especially at the juncture of U.S. economic slowdown. UU. and Europe and continued economic expansion (which would be more than 10% in 2008), having emphasized the negotiation process for the possible signing of a free trade agreement, whose sixth round of negotiations would be laid next October, and whose completion, may mean a greater challenge to the productive structure of Peru.
http://www.centrum2.pucp.edu.pe/centrumaldia/mercados/mercado_exportaciones_2008.html
