Centro de Estudios de Administración

Towards sustainable higher education at the Universidad Nacional del Sur

Claudio Genovese — 2025-09-01

This research addresses the importance of incorporating sustainability into higher education through the implementation of the Sustainable Development Goals (SDGs), describing their status at the Universidad Nacional del Sur (UNS). The methodology used is a descriptive approach, based on the analysis of institutional documents and internal surveys conducted and published by the UNS itself. The results showed that, while many departments carry out actions aligned with the SDGs, most have not formalized them, which limits their visibility and impact. In conclusion, the UNS has initiated a process of integrating the SDGs, recognizing their crucial role in social transformation. Although it faces obstacles, the study underscores the need to formalize actions, allocate resources, and encourage the participation of the entire university community for the full and effective implementation of the 2030 Agenda.

Análisis financiero de un cr´édito hipotecario indexado por UVA: caso de aplicación

Franco Finocchiaro — 2025-09-01

El presente trabajo surge a partir de la necesidad de contar con un aporte pedagógico para los estudiantes de materias iniciales de finanzas, ya que, no es habitual encontrar contribuciones que analicen un caso simulado de crédito hipotecario, capaz de explicar paso a paso cómo se obtiene el mismo en Argentina y los costos adicionales a tener en cuenta a la hora de tramitar uno de ellos. El objetivo del mismo es explicar el uso de herramientas financieras aplicadas a un crédito hipotecario en Argentina. Se efectuó una revisión de la literatura con el fin de abordar los conceptos financieros centrales para comprender las fórmulas y cuadros numéricos que se comparten con posterioridad. Por otro lado, se propone un caso que permita ilustrar el uso de las herramientas para la obtención del crédito y se explica paso a paso la solución de dicho caso.

The role of management accounting in the productive efficiency of an olive-growing company

Analia Goenaga — 2025-09-01

In an increasingly complex and dynamic business environment, the need for accurate and timely internal information is essential for decision-making. Management accounting emerged as an evolution of cost accounting, aimed at providing strategic data that allows for planning, control, and adaptation to constant economic, technological, and regulatory changes. This qualitative-descriptive study aims to apply management accounting tools to the design of a system tailored to the needs of a family business in the olive sector, analyzed through a case study. The use of management accounting tools would allow for the formalization and clarification of the strategy, systematization and consolidation of existing information, the generation of new reports, a better understanding of key business factors, and the preparation of the organization
to face the challenges posed by the projected growth of the coming years.

Characteristics of consumer segments and their consumption behavior: A generational perspective

Liliana Julia Gómez — 2025-09-01

The internet has transformed the way consumers live, communicate, work, and shop. Generational analysis is strategic for marketing, allowing consumers to be categorized according to their lifestyles, habits, and motivations. This article describes the different marketing generations with the goal of identifying the challenges marketers will face. While leadership is shifting to millennials this decade, marketing must seek to satisfy younger generations who value more sustainable, digital, and social brands. To remain competitive in the medium and long term, companies must prioritize personalization, the incorporation of technology, and the added value they can provide their customers. These will be key to selling to different age groups, which today challenge them to re new themselves daily to be successful in the coming decades.

A review of social skills in the management of healthcare organizations in Latin America

Fernando Manuel Menichelli — 2025-09-01

A narrative review was conducted to address three objectives: 1. Based on a survey of articles from 2015-2025, describe current management challenges in healthcare organizations in Latin America. 2. Identify articles that address the importance of soft skills in healthcare organization management. 3. Identify, if applicable, the soft skills required in healthcare organization management. Of the 30 articles reviewed, 13 addressed the objectives. Conclusions: The challenges facing the healthcare sector are driven by a lack of management and soft skills training among managers. This review demons trates the importance of these types of competencies in addressing problems arising in healthcare management. It allowed for the identification of soft or managerial skills that are essential for effective healthcare management.

Standardization in cost determination in an SME

Celeste Nadalín — 2025-09-01

Small and medium-sized enterprises play a leading role in the Argentine productive system, contributing to private employment and the Gross Domestic Product. In a challenging economic context, their role is crucial for regional and national development. They face significant challenges associated with economic uncertainty, factors that hamper long-term planning and affect their competitiveness. In this context, it is essential to apply cost normalization tools that allow them to improve resource allocation, optimize costs, and improve their pricing and margin policies. This article aims to develop a methodology that allows for the normalization of production costs in the industrial sector, based on a case study. This methodology generates information that contributes to management that will lead to greater long-term competitiveness.

Nota editorial

Claudio Genovese — 2025-09-01