<?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>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000200069</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-48.smne</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Simulación del modelo de negocio de la ETB: de la contabilidad financiera a la simulación de la estrategia corporativa]]></article-title>
<article-title xml:lang="en"><![CDATA[Simulation of the ETB business model: From financial accounting to simulation of corporate strategy]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez Pinto]]></surname>
<given-names><![CDATA[Óscar Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Nacional Penitenciario y Carcelario  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>48</numero>
<fpage>69</fpage>
<lpage>82</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000200069&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000200069&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000200069&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  El presente artículo presenta un modelo de simulación organizacional aplicado a la Empresa de Telecomunicaciones de Bogotá (ETB), para estimar el impacto financiero de las políticas y estrategias de negocio antes de implementarlas, reduciendo así el riesgo inherente a la toma de decisiones inadecuadas o inoportunas. El modelo dinámico representa la cadena de valor de la ETB, y a través del análisis de causalidad de las variables se facilita el entendimiento del modelo de negocio y la evaluación financiera de las alternativas que se planteen como políticas de intervención en el sistema. Esta investigación constituye un punto de partida para futuras pesquisas relacionadas con modelación de negocios o de simulación y evaluación de políticas. Códigos JEL: C65, C67.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  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.]]></p></abstract>
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<kwd lng="es"><![CDATA[pensamiento sistémico]]></kwd>
<kwd lng="es"><![CDATA[simulación de sistemas continuos]]></kwd>
<kwd lng="es"><![CDATA[contabilidad gerencial]]></kwd>
<kwd lng="es"><![CDATA[Cuadro de Mando Integral]]></kwd>
<kwd lng="en"><![CDATA[strategic management]]></kwd>
<kwd lng="en"><![CDATA[systemic thinking]]></kwd>
<kwd lng="en"><![CDATA[continuous systems simulation]]></kwd>
<kwd lng="en"><![CDATA[managerial accounting]]></kwd>
<kwd lng="en"><![CDATA[Balanced Scorecard]]></kwd>
</kwd-group>
</article-meta>
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