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Get to know the team that powers your business growth

The strategic financial arm of Moreno Baldivieso

At MB Negocios, we support companies that want to grow with structure, focus, and vision.
We are your external team for everything that isn’t core: accounting, payroll, finance, talent, and investment processes.

We free up your operations, organize your information, and provide clarity so you can make decisions based on real data.
We think globally, operate locally, and work by your side to enhance your company’s value.

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MB Negocios Team

Strategic-minded professionals driving your company’s growth

We have a multidisciplinary team specializing in financial, tax, accounting, and talent management consulting. Our experience is reflected in the results we deliver for our clients.

delgado

Cristhian Delgado

Director

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blanco

Moisés Blanco

Senior Tax Consultant

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calatayud.

Mikael Calatayud

Senior Accountant Analyst

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videz

María Videz

Senior Accountant Analyst

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Tatiana Arana-V2

Tatiana Arana

Senior Consultant & Advisory

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Paola Mattos V4

Paola Mattos

Senior Accountant

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gutierrez

Katherine Gutiérrez

Accounting Analyst

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gonzales

Carolina Gonzales

Accounting Analyst

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altamirano

Marco J. Altamirano

Junior Accountant

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Carolita-Photoroom

CAROLITA GUTHRIE

Associate

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Ericka-v6

ERICKA CAMPOS

Associate

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salazar

Vivian Salazar

Junior Process Optimization

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maturana

Claudia Maturana

Senior Process Optimization

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delgado

Cristhian Delgado

General Manager

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Cristhian Delgado

Graduate in Business Administration with a Master's in Business Administration from the Bolivian Catholic University, in partnership with Harvard Business School.

Cristhian holds a degree in Business Administration and an MBA from Universidad Católica Boliviana in partnership with Harvard Business School. With over 22 years of experience — 17 of which have been focused on strategic project leadership — he previously worked at PwC for 14 years in audit and outsourcing services. He led international projects in Argentina, Peru, Mexico, and Canada, focusing on SOX, IFRS, COSO, risk management, and fraud investigations. He currently leads the national outsourcing practice at Moreno Baldivieso, promoting operational efficiency and regulatory compliance.
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Moisés Blanco

Senior Tax Consultant

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Moisés Blanco

Moisés is part of MB Negocios and the firm’s specialized Tax Law team. He has over 15 years of professional experience in tax and administrative law, building a distinguished career in institutions such as the Tax Appeals Authority and the National Tax Service.

Throughout his career, he has advised national and international companies on matters including due diligence, transfer pricing, tax planning, general tax advisory, and representation in tax proceedings.

Currently, he serves as a Tax Advisor at MB Negocios, contributing his expertise to the development of comprehensive tax strategies for the firm’s clients.
calatayud.

Mikael Calatayud

Senior Accounting Analyst

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Mikael Calatayud

Mikael holds a degree in Public Accounting from Universidad Privada Franz Tamayo and a Diploma in Taxation from Universidad Mayor de San Andrés. He brings over six years of experience in accounting outsourcing services, tax compliance, treasury management, and financial analysis.
He has provided accounting and tax support to companies in sectors such as services, construction, and mining, standing out for his adaptability to highly regulated and demanding environments. He has also served in financial administration and internal audit roles for nonprofit organizations in Bolivia and Nicaragua, strengthening his technical expertise with an institutional and sustainability-oriented perspective.

Mikael’s profile is defined by a combination of technical precision, analytical thinking, and a clear understanding of applicable regulatory frameworks, allowing him to deliver financial solutions that are both efficient and aligned with each organization’s strategic goals.
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María Videz

Senior Accounting Analyst

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Maria Videz

María Eugenia is a seasoned professional with over ten years of experience in accounting, labor regulations, and taxation. She combines advanced technical training with a solid track record in local and international companies across the services, technology, commerce, and construction sectors. She holds a degree in Public Accounting from Universidad Central and is also certified as a General Accountant. In addition, she has completed a diploma in taxation and holds an Expert User certification in SAP Business One, with proven experience in implementing and managing this system.
As a Senior Accounting Analyst at Moreno Baldivieso Negocios, María Eugenia drives operational efficiency and tax compliance by delivering accounting and administrative solutions that create tangible value for the organization. Her ability to integrate technical knowledge with strategic vision makes her a key asset for process optimization and informed decision-making.

Her commitment to excellence and continuous improvement ensures that every financial project and process aligns with business objectives, providing confidence and measurable results to clients and internal teams alike.
Tatiana Arana-V2

Tatiana Arana

Senior Consultant & Advisory

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Tatiana Arana

Tatiana Arana cuenta con más de 13 años de trayectoria liderando proyectos de alta complejidad en planificación estratégica, transformación organizacional y optimización de procesos para empresas públicas y privadas de diversos sectores económicos.

Su perfil combina una destacada visión comercial con una marcada orientación al cliente, enfocándose en comprender profundamente las necesidades específicas de cada organización para diseñar e implementar soluciones integrales a la medida. Su capacidad para construir relaciones de largo plazo, gestionar cuentas clave y traducir objetivos de negocio en estrategias efectivas garantiza la entrega de un valor real y cuantificable en cada proyecto.

Como Ingeniera Comercial con maestrías en Dirección de Marketing y en Dirección de Empresas y Gestión de Proyectos, Tatiana destaca por su liderazgo analítico: desde el diagnóstico y la mitigación de riesgos, hasta la coordinación de equipos multidisciplinarios y la presentación de resultados de alto impacto para niveles gerenciales y directivos.
Paola Mattos V4

Paola Mattos

Senior de Contabilidad

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Tatiana Arana

Paola Mattos es Licenciada en Auditoría Financiera con una sólida trayectoria de más de 20 años liderando la gestión contable, financiera y administrativa en empresas nacionales y multinacionales de primer nivel. Su especialización abarca la reconstrucción y reingeniería contable, la consolidación de estados financieros de alta complejidad, la implementación y reparametrización de sistemas ERP (SAP), así como el diseño de modelos de reporting, control interno y cumplimiento normativo.

Se destaca por su visión estratégica e integral del negocio, combinando un rigor técnico impecable con un pensamiento analítico orientado a la optimización de procesos, la mitigación de riesgos operativos y la maximización de la calidad y trazabilidad de la información financiera para la toma de decisiones directivas.
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Katherine Gutiérrez

Accountant Analyst

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Katherine Gutiérrez

Katherine Gutiérrez holds a degree in Public Accounting from Universidad Mayor de San Andrés and brings over seven years of experience in financial accounting, taxation, and regulatory compliance. Throughout her career, she has worked with both national and international companies across various industries, including professional services, retail, tourism, consumer goods, pharmaceuticals, and technology, developing a comprehensive and adaptable approach to accounting management.

She stands out for her accuracy, accountability, and adaptability in dynamic regulatory environments, consistently delivering practical, results-oriented solutions. As part of the Moreno Baldivieso Negocios team, she contributes to financial analysis, tax compliance, and the continuous improvement of internal processes.

Katherine is a committed professional with strong technical knowledge and a collaborative mindset, focused on generating value and aligning her work with the organization’s strategic goals. She actively keeps up to date with tax reforms, accounting standards, and digital tools applied to financial management.
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Carolina Gonzales

Accounting Analyst

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Carolina Gonzales

Carolina Gonzales Maydana is a finance professional with over six years of experience specializing in tax management, end-to-end accounting processes, and payroll administration. She holds a degree in Public Accounting from Universidad Mayor de San Andrés and is certified as an Expert User in SAP Business One. Carolina has successfully streamlined financial and accounting operations in companies across the services, construction, and pharmaceutical sectors.

As an Accounting Analyst at Moreno Baldivieso Negocios, she enhances operational efficiency and tax compliance by delivering technical and analytical solutions that drive measurable value. Her work is guided by a commitment to excellence and continuous improvement, ensuring reliable processes tailored to each business's needs.

Carolina’s ability to merge technical expertise with practical insight makes her a key asset in strengthening financial management and supporting strategic decision-making.
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Marco J. Altamirano

Asociado

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Marco Javier Altamirano

Marco Javier Altamirano es egresado de la carrera de Contaduría Pública y Auditoría Financiera por la Universidad Autónoma Gabriel René Moreno. Cuenta con experiencia en auditoría financiera, especialmente en el análisis de cuentas, activos fijos y obligaciones tributarias.

Ha colaborado con empresas de los sectores de servicios y construcción, lo que ha fortalecido su formación técnica en procesos contables y gestión financiera. Actualmente, forma parte del equipo de Moreno Baldivieso Negocios como Asistente Contable Junior, donde contribuye activamente al control financiero y cumplimiento normativo, aplicando criterios técnicos con responsabilidad, precisión y enfoque en resultados.

Marco destaca por su compromiso, atención al detalle y capacidad para adaptarse a entornos exigentes, cualidades que lo convierten en un apoyo valioso en la gestión contable y administrativa del equipo.
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CAROLITA GUTHRIE

Asociada

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Carolita Guthrie

Carolita Guthrie es Licenciada en Contaduría Pública por la Universidad Católica Boliviana "San Pablo", cuenta con más de 8 años de experiencia en contabilidad financiera. A lo largo de su carrera ha trabajado en empresas nacionales e internacionales, en sectores como servicios profesionales, comercio y tecnología, lo que le ha permitido desarrollar una visión integral de la gestión contable.

Destacada por su responsabilidad, capacidad de adaptación frente a entornos cambiantes, aportando soluciones prácticas orientadas a resultados. Actualmente forma parte del equipo de Moreno Baldivieso Negocios como Analista Contable.
Profesional comprometida con sólidos conocimientos técnicos, actitud colaborativa, enfocada en aportar valor al equipo y alinearse con los objetivos de la organización.
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ERICKA CAMPOS

Asociada

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ERICKA CAMPOS

Ericka Campos Vaca es una profesional boliviana en el área contable y financiera con el grado de Auditor Financiero – Contador Público Autorizado por la Universidad Autónoma Gabriel René Moreno. Cuenta con una sólida trayectoria de más de 15 años liderando departamentos de contabilidad, administración y finanzas en empresas medianas y corporativas del rubro comercial. Posee una vasta experiencia en la elaboración y firma de estados financieros, gestión de auditorías internas y externas, control presupuestario, manejo de planillas de recursos humanos y un riguroso cumplimiento de obligaciones tributarias ante Impuestos Nacionales.

Su ejercicio profesional se rige bajo un estricto compromiso con la honestidad y la ética, valores indispensables para asegurar la transparencia, confiabilidad y legalidad en la firma y presentación de estados financieros. Destaca por su alto sentido de la responsabilidad al asumir la representación legal impositiva y la defensa exitosa de auditorías ante entes reguladores. Asimismo, la puntualidad es el pilar de su metodología de trabajo, garantizando el cumplimiento riguroso de los plazos legales establecidos para las declaraciones juradas, informes mensuales y obligaciones tributarias del calendario fiscal.
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Vivian Salazar

Junior Process Optimization

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Vivian Salazar

Vivian is an Industrial Engineer graduated from Universidad Autónoma Gabriel René Moreno (UAGRM). She has six years of professional experience in the oil services and occupational health and safety (OHS) consulting sectors, with a comprehensive focus on Integrated Management Systems (IMS). Throughout her career, she has led the implementation, maintenance, and continuous improvement of IMS, ensuring regulatory compliance and operational optimization in technically demanding environments. Her experience includes resource management, identification and control of occupational risks, and the promotion of an organizational culture focused on prevention and efficiency. She is currently part of the consulting team at Moreno Baldivieso, where she contributes to the development of operational and regulatory solutions that strengthen the sustainability and legal compliance of business projects.
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Claudia Maturana

Senior Process Optimization

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Claudia Maturana

Claudia is part of MB Negocios and has built a distinguished career in the tax field, holding key positions within the country’s main tax authorities.

During her tenure in public administration, she participated in numerous audit processes of industrial, commercial, agricultural, oil, and service companies, gaining significant experience in tax refunds (CEDEIM). Her expertise is particularly relevant in the agricultural and industrial sectors, where she applies her knowledge of production processes and related costs.

She also contributed to the drafting of resolutions in appeals proceedings, including some of the most significant tax cases in the country, which had a direct impact on the relationship between the tax administration and taxpayers.In private practice, she advises clients in audits and tax disputes, including those related to the Wealth Tax.