<?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>0124-8693</journal-id>
<journal-title><![CDATA[Tendencias]]></journal-title>
<abbrev-journal-title><![CDATA[Tend.]]></abbrev-journal-title>
<issn>0124-8693</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Nariño, Facultad de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-86932025000100165</article-id>
<article-id pub-id-type="doi">10.22267/rtend.252601.269</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Capital simulation tools in educational and financial institutions]]></article-title>
<article-title xml:lang="es"><![CDATA[Herramientas simuladoras de capitales en entidades educativas y financieras]]></article-title>
<article-title xml:lang="pt"><![CDATA[Ferramentas de simulador de capital em instituições educacionais e financeiras]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fabio Orlando]]></surname>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calderón]]></surname>
<given-names><![CDATA[Odair Triana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cundinamarca  ]]></institution>
<addr-line><![CDATA[Facatativá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Cundinamarca  ]]></institution>
<addr-line><![CDATA[Facatativá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>26</volume>
<numero>1</numero>
<fpage>165</fpage>
<lpage>190</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-86932025000100165&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-86932025000100165&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-86932025000100165&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Introduction:  This research article explores the perception of the need to manage a simulation software or tool that allows for the improvement of skills in planning and decision-making from a financial management perspective.  Objective:  The main goal is to analyze the importance of financial simulation applications that professionals learn to use to improve personal and business finances.  Methodology:  The research was of a mixed type and approach, with a quasi-experimental design, a descriptive, cross-sectional, and field study scope, and the Delphi method was used.  Results:  The findings were established through the applied instrument, which was a structured interview with 25 financial experts based on two theoretical variables: the first is software application, and the second is management. Although some applications are used, experts tend to create their own tools to contribute to effective decision-making from basic to advanced levels.  Conclusions:  Based on this, it is concluded that decision-making by professionals, with or without postgraduate studies, is deeply influenced by their expertise and the effective handling and analysis of results obtained from free software, Excel add-ons, and paid applications, both at the personal and business levels.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Introducción:  El presente artículo de investigación aprecia la percepción sobre las necesidades de manejar una aplicación o herramienta informática de simulación, que permita mejorar las habilidades para la planeación y la toma de decisiones desde la gestión financiera.  Objetivo:  El objetivo principal es analizar la importancia de las aplicaciones de simulación financiera que los profesionales aprenden a gestionar con el fin de mejorar las finanzas personales y empresariales.  Metodología:  La investigación fue de tipo y enfoque mixto, con un diseño cuasi experimental, un alcance de estudio descriptivo, transeccional y de campo y se utilizó el método Delphi.  Resultados:  Los hallazgos se establecieron mediante el instrumento aplicado que fue una entrevista estructurada a 25 expertos en finanzas a través de dos variables teóricas, la primera es aplicación informática y la segunda es gestión. Aunque se manejan algunas aplicaciones, los expertos crean sus propias herramientas para contribuir a la asertiva toma de decisiones desde lo básico hacia lo avanzado.  Conclusiones:  Con base en ello, se concluye que la toma de decisiones de los profesionales con o sin posgrado, se ve inmersa en la experticia y asertivo manejo y análisis de los resultados obtenidos por software gratuitos, complementos de Excel y aplicaciones pagadas tanto a nivel personal como empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Introdução:  Este artigo de pesquisa aprecia a percepção sobre a necessidade de manusear um aplicativo ou ferramenta de simulação computacional que permita aprimorar as habilidades de planejamento e tomada de decisão na gestão financeira.  Objetivo:  o objetivo principal é analisar a importância dos aplicativos de simulação financeira que os profissionais aprendem a gerenciar para melhorar as finanças pessoais e empresariais.  Metodologia:  a pesquisa foi de tipo e abordagem mista, com desenho quase experimental, escopo de estudo descritivo, transversal e de campo, e foi utilizado o método Delphi.  Resultados:  as conclusões foram estabelecidas por meio do instrumento aplicado, que foi uma entrevista estruturada com 25 especialistas em finanças por meio de duas variáveis teóricas: a primeira é o aplicativo de computador e a segunda é o gerenciamento. Embora alguns aplicativos sejam manipulados, os especialistas criam suas próprias ferramentas para contribuir com a tomada de decisão assertiva, desde o básico até o avançado.  Conclusões:  Com base nisso, conclui-se que a tomada de decisão de profissionais com ou sem pós-graduação, está imersa na expertise e no manuseio e análise assertiva dos resultados obtidos por softwares livres, suplementos do Excel e aplicativos pagos tanto em nível pessoal quanto empresarial.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[software application]]></kwd>
<kwd lng="en"><![CDATA[credit]]></kwd>
<kwd lng="en"><![CDATA[financing]]></kwd>
<kwd lng="en"><![CDATA[management]]></kwd>
<kwd lng="en"><![CDATA[investment.]]></kwd>
<kwd lng="es"><![CDATA[aplicación informática]]></kwd>
<kwd lng="es"><![CDATA[crédito]]></kwd>
<kwd lng="es"><![CDATA[financiación]]></kwd>
<kwd lng="es"><![CDATA[gestión]]></kwd>
<kwd lng="es"><![CDATA[inversión]]></kwd>
<kwd lng="pt"><![CDATA[aplicação informática]]></kwd>
<kwd lng="pt"><![CDATA[créditos]]></kwd>
<kwd lng="pt"><![CDATA[financiamento]]></kwd>
<kwd lng="pt"><![CDATA[gestão]]></kwd>
<kwd lng="pt"><![CDATA[investimento.]]></kwd>
</kwd-group>
</article-meta>
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