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Plan estratégico con componentes financieros, académicos y operativos dentro de la Universidad Tecnológica del Chocó, sede Bahía basado en la metodología del marco lógico
(Universidad Santo Tomás, 2026-08-31) Bejarano Lemus, Tomasa; Torres Peña, Camilo Alejandro; Universidad Santo Tomás
Objective: to design a strategic project plan for the profitability of the Pacific Headquarters of the Universidad Tecnológica del Chocó, applying the Logical Framework Methodology to strengthen institutional sustainability and academic coverage. Methodology: the Logical Framework Methodology was used, which allows linking in a structured way the causes and effects of complex problems, articulating the financial, academic, and operational dimensions through a comprehensive diagnosis and the evaluation of alternatives. Results: a systemic structural crisis was identified, evidenced in a collection of 55% of the income budget, tax findings for $7.885 million, and a dropout rate of 11.4%. The formulation of the comprehensive strategic plan proposes operational decentralization, cash flow optimization, and compliance with the academic calendar, projecting an increase in the execution of income to 75% and a reduction in student dropout. Conclusions: systemic intervention through the Logical Framework is viable and necessary to mitigate the crisis, converting operational dependence into articulation and guaranteeing student permanence in a historically marginalized territory. Keywords: strategic planning, logical framework, financial sustainability, student dropout, higher education
Diseño organizacional de un equipo interno para formulación de proyectos mediante la aplicación del Marco Lógico en la empresa F.C. Ingeniería y Arquitectura S.A.S.
(Universidad Santo Tomás, 2026-08-31) Argumedo Castaño, Samia Cristina; Fuentes Corbis, Frank Faubricio; Villarreal López, Diego Esteban; Universidad Santo Tomás
This Master's Final Project addresses the need to strengthen the institutional capacity of FC Ingeniería y Arquitectura S.A.S. in project formulation, due to the absence of a specialized organizational structure, the reliance on external consultants, and the lack of standardized processes, all of which limit the company's competitiveness in public procurement processes. In this context, an operational structure for the project formulation process was designed by applying the Logical Framework Approach, strategic analysis tools, contract management processes, and Lean Construction principles, with the aim of enhancing the company's effective participation in public bidding processes through the Colombian Electronic Public Procurement System (SECOP). The research adopted a qualitative approach with a descriptive-propositional scope, supported by interviews, document analysis, and organizational diagnosis, complemented by the application of the Logical Framework Methodology for problem identification, alternative analysis, and proposal design. As a result, an organizational diagnosis was conducted, a Project Management Office (PMO) was designed, project formulation processes and performance indicators were established, and an implementation plan was developed to strengthen organizational management and reduce dependence on external consultants. The findings indicate that the proposed model represents a viable alternative for improving operational efficiency, strengthening institutional capacity, and increasing business competitiveness through the adoption of project management best practices.
Aplicación de modelos de machine learning para predicciones de exportaciones para el mercado floricultor colombiano
(Universidad Santo Tomás, 2026-09-01) Puentes Abril, Felipe; Becerra Angarita, Oscar Fernando; Valencía Niño, Cesar Hernando; Universidad Santo Tomás
This applied research project implemented, evaluated, and compared two machine learning models –Random Forest and XGBoost– to predict the monthly volume of Colombian flower exports to its three main destination markets: the United States, the United Kingdom, and Canada. The study integrated macroeconomic variables from Colombia and each importing country (gross domestic product, inflation, and exchange rate), together with seasonality and time-lag variables, over a destination-country/month panel of 396 observations covering the 2015–2025 period. The development was carried out in Python on Google Colab, following a methodology that included cross-validation for hyperparameter optimization, chronological data partitioning, and formal statistical validation through the Wilcoxon signed-rank test. Results show that XGBoost achieved a slightly better point performance than Random Forest on three of the four evaluated metrics (MAE, RMSE, and R²), although the Wilcoxon signed-rank test, applied to a 72 observation test set, confirmed that this difference is not statistically significant. Variableimportance analysis, complemented with SHAP values, showed a statistically significant agreement (ρ = 0.663; p = 0.0135) that both models rank the importing market’s economic size and demand seasonality as the most explanatory factors, while Colombia’s own macroeconomic conditions carry comparatively less weight. The project demonstrates the technical feasibility of applying ensemble learning algorithms to an agricultural foreigntrade problem, and its main contribution is a complete, reproducible methodology that can be reused by PROCOLOMBIA, Colombia’s Ministry of Commerce, Industry and Tourism, or by future research within the Colombian flower-growing sector.
Análisis de la gestión de tesorería y Herramienta de monitoreo de exposición al riesgo cambiario en Independence Drilling S.A., para el año 2025
(Universidad Santo Tomás, 2026-08) Calzadilla Sánchez, Krismary Saray; Caraballo, Leonardo Javier; Bermudez, Yoana Patricia; Universidad Santo Tomas
Problem: Exchange rate risk management is often challenging for companies that. conduct transactions in foreign currencies. Independence Drilling S.A. invoices a large portion of its services in U.S. dollars (USD) to clients such as ECOPETROL, Frontera Energy Colombia Corp., And Independence Energy Ecuador S.A.S., which creates vulnerability to exchange rate risk during the period between the invoice issuance date and the payment date. Additionally, the company uses factoring as a mechanism for immediate liquidity, without having a monitoring tool that integrates both aspects. Objective: To analyze the company's exposure to exchange rate risk (USD/COP) and propose a monitoring tool that consolidates this information to support decision-making in the Treasury Department. Method: The 2025 invoicing database (1,777 records, including 168 transactions in USD) was cleaned and analyzed. An Excel model was developed using dynamic formulas, and seven indicators were defined: exchange rate risk per invoice, monthly gains and losses due to exchange rate fluctuations (TRM), factoring cost, total financial cost, an Exchange Rate Exposure Index (EREI), customer exposure, and a scenario simulator. Results: The analysis identified an accumulated loss of COP 1,391,624,949 due to exchange rate volatility (TRM) and a factoring cost of COP 10,675,635,955 in 2025, concentrated in three customers, all classified as high risk according to the Exchange Rate Exposure Index. Discussion: The dashboard developed makes it possible to anticipate the impact of exchange rate fluctuations before invoicing, or even on accounts receivable already generated, identify customer risk, and consolidate the total financial cost of each transaction into a single indicator, thereby fulfilling the objectives established for the professional internship. Keywords: exchange rate risk, TRM, factoring, treasury, financial dashboard.
Análisis del incentivo a la generación de energía eléctrica a través de fuentes no convencionales en materia de impuesto de renta. Desde la perspectiva de la equidad contributiva
(Universidad Santo Tomás, 2026-09-01) Cabrera García, Diana Alexandra; Ortiz García, Jenny Alexandra; Parra Rojas, Laura Milena; Universidad Santo Tomás
The Colombian State has implemented public policy tax incentives to promote electricity generation projects based on non-conventional energy sources (NCES), with the aim of stimulating private investment and diversifying the energy matrix. Following the enactment of Law 1715 of 2014, later amended by Law 2099 of 2021, the formal beginning of the energy transition was established. However, its effectiveness has been limited mainly due to delays in administrative procedures, legal uncertainty, and regulatory changes. Because of its reduced impact, the proposal may prove unprofitable for small-scale projects. This article analyzes the tax incentive consisting of the income tax, its redistributive impact, and its effectiveness, from the perspective of tax equity