Resumo

GOMEZ PINTO, Óscar Orlando. Simulation of the ETB business model: From financial accounting to simulation of corporate strategy. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.69-82. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-48.smne.

This article presents an organizational simulation model applied to Empresa de Telecomunicaciones de Bogotá (ETB), to estimate the financial impact of business policies and strategies before their implementation, thus reducing the inherent risk of making inappropriate or inopportune decisions. The dynamic model represents the value chain of ETB, and the analysis of causality of the variables provides an understanding of the business model and the financial evaluation of the alternatives that arise as intervention policies in the system. This research constitutes a starting point for future research related to business modeling or simulation, and policy evaluation.

Palavras-chave : strategic management; systemic thinking; continuous systems simulation; managerial accounting; Balanced Scorecard.

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