<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-750X</journal-id>
<journal-title><![CDATA[Ingeniería]]></journal-title>
<abbrev-journal-title><![CDATA[ing.]]></abbrev-journal-title>
<issn>0121-750X</issn>
<publisher>
<publisher-name><![CDATA[Universidad Distrital Francisco José de Caldas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-750X2021000300318</article-id>
<article-id pub-id-type="doi">10.14483/23448393.16339</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Aproximación al comportamiento del flujo de efectivo con Dinámica de Sistemas]]></article-title>
<article-title xml:lang="en"><![CDATA[Approach to the behavior of cash flow with Systems Dynamics]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carreño-Dueñas]]></surname>
<given-names><![CDATA[Diego Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salazar-Sanabria]]></surname>
<given-names><![CDATA[Hugo Felipe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mesa-Mojica]]></surname>
<given-names><![CDATA[Josué Iván]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Pedagógica y Tecnológica de Colombia Escuela de Administración Industrial ]]></institution>
<addr-line><![CDATA[Boyacá Duitama]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Pedagógica y Tecnológica de Colombia Escuela de Ingeniería Industrial ]]></institution>
<addr-line><![CDATA[Boyacá Sogamoso]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Pedagógica y Tecnológica de Colombia Escuela de Administración Industrial ]]></institution>
<addr-line><![CDATA[Boyacá Duitama]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>26</volume>
<numero>3</numero>
<fpage>318</fpage>
<lpage>333</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-750X2021000300318&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-750X2021000300318&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-750X2021000300318&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Contexto:  El flujo de efectivo es un elemento esencial para la toma de decisiones dentro de las organizaciones, dado que al conocer el flujo de efectivo de un periodo se puede determinar si se están generando ganancias o pérdidas. Por lo tanto, es de vital importancia conocer el comportamiento del flujo de efectivo para disminuir el riesgo de presentar déficit de efectivo en el futuro.  Método:  Se realizó una revisión bibliográfica identificando características y variables que intervienen en el flujo de efectivo de una organización común. Además, se planteó un modelo que permite representar el comportamiento del flujo de efectivo en las organizaciones utilizando las variables encontradas en la revisión bibliográfica y el cual se desarrolla mediante dinámica de sistemas  Resultados:  En Se obtuvo un modelo que se desarrolla mediante dinámica de sistemas en el que se integran las variables del flujo de efectivo y, a su vez, permite crear escenarios de simulación en los que se modifican estas variables y se determina el comportamiento del flujo de efectivo en el tiempo.  Conclusiones:  Con una correcta parametrización de variables, utilizando cifras y estados reales, es posible emplear el modelo propuesto como una plataforma de experimentación para estimar el impacto de implementar distintas políticas orientadas a mantener el nivel del flujo de efectivo y evaluar su viabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Context:  Cash flow is an essential element for decision-making within organizations, since knowing the cash flow of a period can determine if profits or losses are being generated. Therefore, it is vitally important to know the behavior of the cash flow to reduce the risk of presenting future cash deficits.  Method:  Se A bibliographic review was carried out identifying characteristics and variables that intervene in the cash flow of a common organization. In addition, a model is proposed that allows representing the behavior of cash flow in organizations using the variables found in the bibliographic review and which is developed using system dynamics.  Results:  A model was developed that is developed through system dynamics in which the cash flow variables are integrated, and in turn, allows the creation of simulation scenarios in which the cash flow variables are modified and the behavior of the flow is determined cash on time.  Conclusions:  With the correct parameterization of variables, using real figures and statements, it is possible to use the proposed model as an experimentation platform to evaluate the impact of implementing different policies aimed at maintaining the level of cash flow and evaluating its viability.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[model]]></kwd>
<kwd lng="en"><![CDATA[cash flow]]></kwd>
<kwd lng="en"><![CDATA[system dynamics.]]></kwd>
<kwd lng="es"><![CDATA[modelo]]></kwd>
<kwd lng="es"><![CDATA[flujo de efectivo]]></kwd>
<kwd lng="es"><![CDATA[dinámica de sistemas.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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