<?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>1794-4449</journal-id>
<journal-title><![CDATA[Revista Lasallista de Investigación]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Lasallista Investig.]]></abbrev-journal-title>
<issn>1794-4449</issn>
<publisher>
<publisher-name><![CDATA[Corporación Universitaria Lasallista]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1794-44492018000200182</article-id>
<article-id pub-id-type="doi">10.22507/rli.v15n2a14</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Erp como alternativa de eficiencia en la gestión financiera de las empresas]]></article-title>
<article-title xml:lang="en"><![CDATA[The erp as an alternative of efficiency in the financial management of companies]]></article-title>
<article-title xml:lang="pt"><![CDATA[Erp como alternativa de eficiência na gestão financeira de empresas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guerrero-Luzuriaga]]></surname>
<given-names><![CDATA[Aura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Marín-Guamán]]></surname>
<given-names><![CDATA[Marco]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bonilla-Jurado]]></surname>
<given-names><![CDATA[Diego]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Católica de Cuenca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Católica de Cuenca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Estatal de Bolívar  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</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>15</volume>
<numero>2</numero>
<fpage>182</fpage>
<lpage>193</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1794-44492018000200182&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1794-44492018000200182&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1794-44492018000200182&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Introducción: La tecnología avanza a pasos agigantados a través del tiempo, este ha sido uno de los factores más importantes para las empresas, porque les ha permitido mejorar sus procesos, decisiones en pro de obtener mayores utilidades y beneficios. Muchas empresas han decidido implantar un sistema ERP con la finalidad de mejorar la gestión de información a través de la automatización de procesos operativos y es que les ha dado resultados positivos a través del tiempo. Es así que la empresa Acero Comercial Ecuatoriana S.A y Ferro Torre S.A deciden aplicar este sistema puesto que presentaban problemas en la eficiencia de la gestión financiera en el 2016.  Objetivo: El objetivo de la investigación fue comprobar la eficiencia en la gestión financiera mediante la aplicación de ERP.  Materiales y métodos: La investigación se apoya en un enfoque cuantitativo, partiendo de los estados financieros de las empresas Acero Comercial Ecuatoriano S.A y Ferro Torre S.A de los años 2016 y 2017.  Resultados: Se comprueba la hipótesis: existe eficiencia en la gestión financiera de la empresa Acero Comercial Ecuatoriano S.A y Ferro Torre S.A mediante la aplicación de ERP. Luego de tomar las principales cuentas del Estado de Resultados de la empresa Acero Comercial Ecuatoriana S.A y Ferro Torre de los años 2016 y 2017. Se tomó en consideración la información financiera de la implantación del ERP en el 2017 realizando una comparativa con el año anterior. A través de los 3 flujos (capital, materia e información) se pudo evidenciar el mejoramiento de la eficiencia de la gestión financiera.  Conclusión: Luego de la comparativa porcentual se pudo comprobar que el sistema ERP mejora la eficiencia de la gestión financiera de Acero Comercial Ecuatoriana S.A y Ferro Torre S.A porque se obtuvieron datos positivos en relación a reducción de ajustes de inventario, gastos de personal, devolución en ventas y mantenimiento y la mejora correspondiente en atención al cliente, ventas y capacitaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Introduction: Technology advances by leaps and bounds through the time, this has been one of the most important factors for companies, because it has allowed them to improve their processes, decisions in favor of obtaining greater profits and benefits. Many companies have decided to implement an ERP system in order to improve information management through the automation of operational processes and that has given positive results over time. Thus, the company Acero Comercial Ecuatoriana S.A and Ferro Torre S.A decided to apply this system since they presented problems in the efficiency of financial management in 2016.  Objective: Theobjective of the research was to verify the efficiency in financial management through the application of ERP.  Materials and methods: The research is based on a quantitative approach, based on the financial statements of the companies Acero Comercial Ecuatoriano S.A and Ferro Torre S.A of the years 2016 and 2017.  Results: The hypothesis is verified: there is efficiency in the financial management of the company Acero Comercial Ecuatoriano S.A and Ferro Torre S.A through the application of ERP. After taking the main accounts of the Income Statement of the company Acero Comercial Ecuatoriana SA and Ferro Torre of the years 2016 and 2017. The financial information of the implementation of the ERP in 2017 was taken into consideration, making a comparison with the previous year. Through the 3 flows (capital, material and information) it was possible to demonstrate the improvement of the efficiency of financial management.  Conclusion : After the percentage comparison it was possible to verify that the ERP system improves the efficiency of the financial management of Acero Comercial Ecuatoriana SA and Ferro Torre SA because positive data were obtained in relation to reduction of inventory adjustments, personnel expenses, return on sales and maintenance and the corresponding improvement in customer service, sales and training.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Introdução: A tecnologia avança aos trancos e barrancos ao longo do tempo, este tem sido um dos fatores mais importantes para as empresas, porque lhes permitiu melhorar seus processos, decisões em favor de obter maiores lucros e benefícios. Muitas empresas decidiram implementar um sistema ERP para melhorar o gerenciamento de informações através da automação de processos operacionais e que tem dado resultados positivos ao longo do tempo. Assim, a empresa Acero Comercial Ecuatoriana S.A e a Ferro Torre S.A decidiram aplicar este sistema, uma vez que apresentavam problemas na eficiência da gestão financeira em 2016.  Objetivo: O objetivo da pesquisa foi verificar a eficiência na gestão financeira por meio da aplicação do ERP.  Materiais e métodos: A pesquisa é baseada em uma abordagem quantitativa, baseada nas demonstrações financeiras das empresas Acero Comercial Ecuatoriano S.A e Ferro Torre S.A dos anos de 2016 e 2017.  Resultados: A hipótese é verificada: há eficiência na gestão financeira da empresa Acero Comercial Ecuatoriano S.A e da Ferro Torre S.A, através da aplicação do ERP. Depois de tomar as principais contas da Demonstração dos Resultados da empresa Comercial Ecuatoriana S.A aço e torre de Ferro 2016 e 2017. Ele levou em consideração as informações financeiras da implementação de ERP em 2017 fez uma comparação com o ano anterior. Através dos 3 fluxos (capital, material e informação) foi possível demonstrar a melhoria da eficiência da gestão financeira.  Conclusão: Após a comparação percentual verificou-se que o sistema de ERP melhora a eficiência da gestão financeira do Commercial Aço Ecuatoriana SA e Ferro Torre SA, pois os dados positivos foram obtidos em relação à redução de ajustes de estoque, custos com pessoal, retorno sobre vendas e manutenção e a correspondente melhoria no atendimento ao cliente, vendas e treinamento.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ERP]]></kwd>
<kwd lng="es"><![CDATA[eficiencia]]></kwd>
<kwd lng="es"><![CDATA[gestión de información]]></kwd>
<kwd lng="es"><![CDATA[gestión financiera]]></kwd>
<kwd lng="en"><![CDATA[ERP]]></kwd>
<kwd lng="en"><![CDATA[efficiency]]></kwd>
<kwd lng="en"><![CDATA[information management]]></kwd>
<kwd lng="en"><![CDATA[financial management]]></kwd>
<kwd lng="pt"><![CDATA[ERP]]></kwd>
<kwd lng="pt"><![CDATA[eficiência]]></kwd>
<kwd lng="pt"><![CDATA[gestão da informação]]></kwd>
<kwd lng="pt"><![CDATA[gestão financeira]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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