Especialización en Gerencia Financiera
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Item Propuesta optimizacion de recaudo periodo 2024 2025 - Proposal for the optimization of collections for the 2024–2025 periodGonzalez Amaya Luz Angelica; Lozano Rodriguez Neiger Andres; Zamora Velandia AlexanderThis document analyzes the accounts receivable management of Paso Express S.A.S., identifying collection failures, their impact on liquidity, and proposing strategies to optimize cash flow and reduce overdue accounts.Item Propuesta de visualización de Inteligencia de Negocios para la información Financiera en la Congregación de Misioneros Oblatos.Cordoba Gyna Paola; Ramos Diana Katerine; Becerra Astrid Elena; Luis Fernando Moreno PinzonThis 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 Congregation of Oblate Missionaries. The organization currently relies on manual and fragmented accounting processes, which generate inefficiencies, data inconsistencies, limited traceability, and delays in financial reporting, thereby constraining effective managerial decision-making and internal control. To address these challenges, the project adopts a mixed methodological approach, combining documentary analysis and direct observation of accounting and financial processes. The study evaluates several BI tools in terms of cost, technical requirements, scalability, and institutional suitability, concluding that an internal Self-Service BI solution is the most appropriate alternative given the organization’s operational context, moderate data volume, and need for autonomy and cost efficiency. The proposed solution includes a standardized financial data model aligned with International Financial Reporting Standards (IFRS), automated financial calculations, and interactive dashboards that present key performance indicators, income statements, and balance sheet information. The implementation enhances efficiency by reducing manual tasks, improves data reliability through automated validations, strengthens traceability for audit purposes, and supports timely, evidence-based administrative decision-making. The results demonstrate high institutional acceptance and validate the technical and functional feasibility of the proposal. The study concludes that the adoption of a Self-Service BI financial dashboard constitutes a strategic step toward digital transformation, transparency, and sustainable financial management within the Congregation.Item Viabilidad financiera de las exportadoras de frutas en Colombia: Un analisis sectorial con base en el caso de una empresa exportadora de frutasMendez Beltran Jenny Paola; Ibañez Ducuara Adelina; Luis Fernando Moreno PinzonThis paper analyzes the financial viability and limited competitiveness of fruit-exporting companies in Colombia, using the case of a fruit exporting company as a fundamental sectorial analysis. The study is justified by the economic relevance of the sector, which faces structural challenges such as high logistical costs, deficiencies in the cold chain, and exchange rate volatility that, combined, erode profitability margins and generate financial risk. Through a mixed approach, the financial analysis of a fruit exporting company for 2023-2024 reveals a significant deterioration, evidenced by negative equity, a risk of insolvency, a loss of liquidity (current ratio of 0.91 in 2024), and a negative net income. These results show that, despite export growth, the expense structure and operational inefficiencies (such as the extended operating cycle) compromise the business's sustainability. The work concludes with improvement proposals that include implementing exchange rate hedges, optimizing working capital, debt restructuring, and strengthening logistics and international certifications to mitigate risks and enhance competitive positioning in global markets.Item Automatización del control financiero de cuentas no conciliadas de la Federación HándicapSanchez Penagos Brigith Giovanna; Andres Eugenio Ferrucho Pardo; Alexander Zamora Velandia2026 project at Handicap Federation to automate with Copilot the reconciliation of accounts payable and advances, reducing time and errors, clearing balances, and strengthening financial control and decision-making.Item Riesgo crediticio y sostenibilidad financiera del Fondo Nacional de Garantías (FNG)Andrés Camilo Peralta Guzmán; Karen Andrea Rojas Núñez; Jenifer Andrea Zapata Rodríguez; Alexander Zamora VelandiaThis study analyzes the impact of increased credit risk on the financial sustainability of the National Guarantee Fund (FNG) in Colombia during the period 2020–2025. A mixed-methods approach, descriptive-explanatory in nature, is adopted for this analysis. This approach combines the analysis of quantitative variables, such as guarantee growth, portfolio value, delinquency, and claims, with a qualitative review of the regulatory, institutional, and macroeconomic context. The results show that the expansion of the FNG, driven largely by financial inclusion policies and government programs, has been accompanied by greater exposure to risk. Added to this are factors such as the lagged effects of the pandemic, the economic downturn observed between 2022 and 2023, and the high participation of users without a credit history. These elements, taken together, have contributed to increased delinquency and lower portfolio turnover. In this scenario, credit risk appears not as a temporary factor, but rather as a structural element inherent to the FNG's business model, given its focus on populations with more vulnerable profiles. Thus, the entity's main challenge is to manage this risk efficiently, without losing sight of its mission of financial inclusion. Finally, some strategies are proposed to strengthen risk management and improve loan recovery processes, seeking to preserve the balance between growth, social impact, and long-term sustainability.Item POLITICA DE GESTION Y CONTROL DE CUENTAS POR COBRARLuisa Fernanda Alonso Olaya; Sandra Milena Duarte Cortes; Cristhian Alejandro Patiño Vanegas; Veronica Indira Villegas TrianaJmv Construktora SAS reflects a statement of accounts receivable with a significant increase; information is taken from different areas to issue a concept and make a recommendation through a Policy