Integración de la Contabilidad Especial y la Logística Inteligente: Un Modelo Analítico para la Optimización de Costos Operativos en Cadenas de Suministro Modernas

Omar Castillo; Roberto Lugo; Julian Sánchez; Elborín Muñoz; Jonathan Yepes; Carlos Chen

doi:10.70625/rmis/738

Authors

Omar Castillo Universidad de Panamá Author
Roberto Lugo Universidad de Panamá Author
Julian Sánchez Universidad de Panamá Author
Elborín Muñoz Universidad de Panamá Author
Jonathan Yepes Universidad de Panamá Author
Carlos Chen Universidad de Panamá Author

DOI:

https://doi.org/10.70625/rmis/738

Keywords:

Contabilidad especial, Logística inteligente, Costos operativos, Cadena de suministro, Panamá

Abstract

La creciente complejidad de las cadenas de suministro modernas ha generado la necesidad de integrar sistemas contables especializados con plataformas de logística inteligente para mejorar el control de costos operativos y fortalecer la toma de decisiones estratégicas. El problema de investigación se centró en la limitada articulación entre la contabilidad especial y la logística inteligente en empresas vinculadas a procesos logísticos, lo cual restringe la trazabilidad financiera, la eficiencia operativa y la optimización de recursos. El objetivo del estudio fue proponer un modelo analítico que integre variables financieras y logísticas para optimizar costos operativos en cadenas de suministro modernas, con énfasis contextual en Panamá. Metodológicamente, se plantea un enfoque cuantitativo, de tipo aplicado, con diseño no experimental, transversal y correlacional, sustentado en encuestas estructuradas, validación por expertos, confiabilidad mediante Alpha de Cronbach y análisis estadístico multivariado. Como resultados esperados, se prevé que la integración entre automatización financiera, sistemas ERP, trazabilidad logística e inteligencia analítica incida positivamente en la reducción de costos operativos y en la mejora del desempeño logístico. El aporte principal consiste en un modelo interdisciplinario aplicable a empresas de distribución, transporte y almacenamiento que buscan fortalecer su competitividad mediante la convergencia entre contabilidad especial, digitalización logística y gestión estratégica de costos.

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