<?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>1405-7743</journal-id>
<journal-title><![CDATA[Ingeniería, investigación y tecnología]]></journal-title>
<abbrev-journal-title><![CDATA[Ing. invest. y tecnol.]]></abbrev-journal-title>
<issn>1405-7743</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Ingeniería]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-77432018000100089</article-id>
<article-id pub-id-type="doi">10.22201/fi.25940732e.2018.19n1.008</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[RentabiLean: Modelo de exploración del efecto de iniciativas Lean sobre la rentabilidad financiera]]></article-title>
<article-title xml:lang="en"><![CDATA[RentabiLean: Exploration model of the effect of Lean initiatives on financial profitability]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez-Rave]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ocampo]]></surname>
<given-names><![CDATA[Fernando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Restrepo]]></surname>
<given-names><![CDATA[Guillermo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Antioquia Departamento de Ingeniería Industrial Grupo de Investigación Gestión de la Calidad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Antioquia Departamento de Ingeniería Industrial Grupo de Investigación Gestión de la Calidad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Antioquia Departamento de Ingeniería Industrial Grupo de Investigación Gestión de la Calidad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>1</numero>
<fpage>89</fpage>
<lpage>99</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-77432018000100089&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-77432018000100089&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-77432018000100089&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Una de las dificultades en la adopción del Lean es conocer sus impactos financieros. El objetivo fue proponer un modelo cuantitativo que relacione tres indicadores operativos (impactados comúnmente con iniciativas Lean), con métricas financieras. El estudio se ejecutó en tres fases: la primera, permitió obtener un panorama general del tema, la segunda, se enfocó en la desagregación inicial de métricas financieras, a fin de facilitar la conexión posterior con variables operativas y la tercera, siguió la desagregación de variables hasta incorporar: tiempo de ciclo del proceso, proporción de calidad interna y horas para mantenimiento-reparaciones. Se aportan cinco elementos fundamentales: 1) un diagrama que retrata, en forma gráfica, las ecuaciones simultáneas, así como los efectos directos e indirectos, 2) expresiones que expresan la Utilidad Neta, los Activos y el ROA en términos de los tres indicadores de &#8220;piso&#8221;, 3) expresiones de los efectos de dichos indicadores, 4) caso ilustrativo y resultados de aplicación que facilitan pruebas y comparaciones futuras, 5) una base para explorar los impactos de otros sistemas de mejora, con incidencia sobre los tres indicadores utilizados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract One of the difficulties in adopting the Lean is knowing its financial impacts. The objective was to propose a quantitative model that relates three operational indicators (commonly impacted with Lean initiatives), with financial metrics. The study was carried out in three phases: The first allowed an overview of the topic, the second one focused on the initial disaggregation of financial metrics, in order to facilitate the subsequent connection with operative variables, in the third, the disaggregation of variables followed until incorporating: process cycle time, internal quality ratio and hours for maintenance-repairs. It provides five fundamental elements: 1) A diagram that graphically portrays simultaneous equations as well as direct and indirect effects, 2) Expressions expressing Net Profit, Assets and ROA in terms of the three "floor" indicators, 3) Expressions of the effects of these indicators, 4) Illustrative case and application results that facilitate future tests and comparisons, 5) A basis for exploring the impacts of other improvement systems, with an impact on the three indicators used.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[RentabiLean]]></kwd>
<kwd lng="es"><![CDATA[impactos del Lean]]></kwd>
<kwd lng="es"><![CDATA[costeo Lean]]></kwd>
<kwd lng="es"><![CDATA[Lean en finanzas]]></kwd>
<kwd lng="es"><![CDATA[modelo financiero del Lean]]></kwd>
<kwd lng="en"><![CDATA[RentabiLean]]></kwd>
<kwd lng="en"><![CDATA[Lean impacts]]></kwd>
<kwd lng="en"><![CDATA[Lean costing]]></kwd>
<kwd lng="en"><![CDATA[Lean in finance]]></kwd>
<kwd lng="en"><![CDATA[Lean financial model]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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