Por: Aarón Morales, profesor principal de la Facultad de Ingeniería Geológica, Minera y Metalúrgica de la Universidad Nacional de Ingeniería y consultor de Gerencia.AbstractThis paper aims to review and deepen concepts, some of them very controversial when compared with those that readers bring, for the most part, as previous baggage, such as: "an event in any cell of the system compromises the whole", "any particular event changes the structure of the system", "there are no partial results", "there is no room for single answers", "you have to know how to differentiate between investing funds and spending savings", etc. It is important to understand that business concepts are not commandments set in stone, that there are many ways to get to the same thing, even if - many times - they are presented with apparently different figures, which only imply different facets of the same phenomenon if you look at them deeply enough. The lesson: to learn to see below the surface, that the "truth" can be changeable, that it will depend on the opportunity of each approach and the approach itself. That the analysis itself changes the fact.In this case, for example, the "attributes" - which typify the financial statements - carry with them, implicitly, the idea of strategy, which in turn encompasses the image of quality (an aspect dealt with in the Case), whose meaning will always be found outside the space where the fact itself is located. Profitability, liquidity, solvency, cost, etc., only make sense when viewed from the outside.This development will leave many doubts that hopefully will force the reader to an exercise of discovery as a preparation for exercising professionally as managers. In the process of clarifying doubts, answers will be found that in turn will generate new doubts and so on, ad infinitum, as a path to progress.In conclusion, and as a summary, the case has many other ways of being approached - it will depend on the imagination and personal commitment of the reader. The search for these different paths will broaden your vision, imagination and courage to take a chance on unknown routes. Along the way they will learn to look for and understand all the hidden implications, a permanent exercise.