Especialización en Gerencia Financiera

Permanent URI for this collectionhttps://repositorio.uniagustiniana.edu.co/handle/123456789/3036

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Browsing Especialización en Gerencia Financiera by Author "Moreno-Pinzón, Luis Fernando"

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    Impacto de las Garantías en la Sostenibilidad Financiera y Social de la Empresa Kuikash
    Beltrán-Castillo, Nicolás; Franco, José David; Gómez-Moya, Néstor; Moreno-Pinzón, Luis Fernando
    This study examines the use of the dematerialized electronic promissory note as a financial risk-mitigation tool within Kuikash and its influence on the company’s overall sustainability. Using a mixed methodological approach, the research integrates legal, operational, and financial analyses, including key indicators, vertical and horizontal evaluations, and linear projections. Findings show that while the electronic promissory note strengthens portfolio recovery, reduces expected loss, and enhances financial inclusion, its effectiveness is limited by the company’s high level of indebtedness and dependence on funding provided by IPS Audiocom. The study proposes strategic recommendations such as incorporating the National Guarantee Fund (FNG), adjusting the minimum credit score requirement, and diversifying funding sources to improve Kuikash financial and operational sustainability. The results indicate that the digital guarantee is an effective mechanism, but its full impact depends on complementary risk policies and a more balanced financial structure.
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    Propuesta de visualización de Inteligencia de Negocios para la información Financiera en la Congregación de Misioneros Oblatos.
    Córdoba, Gyna Paola; Ramos, Diana Katerine; Becerra, Astrid Elena; Moreno-Pinzón, Luis Fernando
    This study proposes the design and implementation of a financial data visualization model using a Business Intelligence (BI) tool for the analysis of the 2024 financial statements and subsequent periods of the Oblate Missionaries Congregation. Currently, the organization relies on manual and fragmented accounting processes, leading to inefficiencies, inconsistencies in information, limited traceability, and delays in generating financial reports. This hinders effective managerial decision-making and the strengthening of internal controls. To address this problem, the project adopts a mixed-methods approach, combining document analysis with direct observation of accounting and financial processes. The study evaluates various Business Intelligence tools, considering criteria such as cost, technical requirements, scalability, and institutional relevance. It concludes that an internal Self-Service BI solution is the most suitable alternative given the organization's operational context, its moderate volume of information, and its need for autonomy and cost efficiency. The proposal includes a standardized financial data model aligned with International Financial Reporting Standards (IFRS), the automation of financial calculations, and the design of interactive dashboards that present key performance indicators, the income statement, and the balance sheet.
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    Viabilidad financiera de las exportadoras de frutas en Colombia: Un analisis sectorial con base en el caso de una empresa exportadora de frutas
    Méndez-Beltrán, Jenny Paola; Ibañez-Ducuara, Adelina; Moreno-Pinzón, Luis Fernando
    This paper addresses the financial viability and limited competitiveness of fruit exporting companies in Colombia, using a fruit exporting company as a case study for the sector. The study is justified by the sector's economic importance, which faces structural challenges such as high logistics costs, deficiencies in the cold chain, and exchange rate volatility. These factors, combined, erode profit margins and generate financial risk. Through a mixed-methods approach, the 2023-2024 financial analysis reveals a significant deterioration, evidenced by negative equity, a risk of insolvency, a loss of liquidity (current ratio of 0.91 in 2024), and negative net income. These results demonstrate that, despite export growth, the cost structure and management inefficiencies (such as the extended operating cycle) compromise the business's sustainability. The work concludes with a proposal for improvement that includes the implementation of currency hedges, the optimization of working capital, debt restructuring, and the strengthening of logistics and international certifications to mitigate risks and improve the competitive position in global markets.