Impact of an ERP on the financial performance of a construction company in the central region of Coahuila
DOI:
https://doi.org/10.29105/vtga11.5-1153Keywords:
Financial performance, Company, ERP SystemAbstract
In light of market competitiveness and the variability of the construction industry, there arises a need to apply tools that help companies overcome the challenges they face. The objective of this research is to determine whether the implementation of an ERP has an impact on the financial performance of construction companies in the central región of Coahuila. The study was conducted using a quantitative, descriptive, non-experimental approach, applying a questionnaire to 15 companies selected through sampling. As a result, 50% of the companies reported that their profits increased following the ERP implementation, 83% experienced improved cash flow control, 83% perceived more efficient asset utilization, and 33% reported a reduction in unnecessary debt. It is concluded that ERP implementation improves the financial performance of companies. Additionally, it was identified that 20% of the surveyed companies do not use an ERP system, and only 20% utilize all available modules, meaning 60% are limiting their potential benefits. It is recommended that companies adopt an ERP across all departments and provide the necessary training to fully leverage its advantages.
Downloads
References
Anaya, L., Hustad, E. & Olsen, D. (2025). How do ERP systems contribute to sustainable development? A case study of two Middle Eastern enterprises. Procedia Computer Science. 256, 407-414. https://doi.org/10.1016/j.procs.2025.02.136 DOI: https://doi.org/10.1016/j.procs.2025.02.136
Block, S., Hirt, G. & Danielsen, B. (2014). Foundations of financial management. Mc Graw Hill.
Bonilla-Jurado, D., (2025). Las tecnologías de la información y la comunicación en los ERP para la gestión empresarial: Un análisis bibliométrico. Ciencias Administrativas, (25), 1-13. https://doi.org/10.24215/23143738e147 DOI: https://doi.org/10.24215/23143738e147
Carballo-Muñoz, L. y Márquez-Denis, Y. (2020). ERP para la gestión de información en la comercialización y distribución de productos médicos de la empresa “ENCOMED” de Sancti Spíritus. Revista Cubana de Ciencias Informáticas, 14(2), 83-96. http://scielo.sld.cu/scielo.php?pid=S2227-18992020000200083&script=sci_arttext&tlng=pt
Espinoza-Bernal, A. N., Rodriguez-García, M. del P., & Oyervides-López, D. E. (2024). Diagnóstico del uso de las TIC’s para la generacion de la información financiera en las MIPYMES del municipio de Mexicali. Vinculatégica EFAN, 10(5), 38–49. https://doi.org/10.29105/vtga10.5-968 DOI: https://doi.org/10.29105/vtga10.5-968
Govea-Souza, J. A., (2021). Sistema de planificación de recursos empresariales (ERP) y su influencia en los procesos de negocio de empresas distribuidoras de productos de consumo masivo en Lima Metropolitana en el 2019. Revista Industrial Data, 24(1), 201-217. DOI: https://doi.org/10.15381/idata.v24i1.19831 DOI: https://doi.org/10.15381/idata.v24i1.19831
Guerrero-Luzuriaga, A., Marín-Guamán, M. y Bonilla-Jurado, D. (2018). ERP como alternativa de eficiencia en la gestión financiera de las empresas. Revista Lasallista de Investigación, 15(2), 182-193 https://www.redalyc.org/jatsRepo/695/69559233015/69559233015.pdf DOI: https://doi.org/10.22507/rli.v15n2a14
Gupta, V. (2025). Systems for enterprise resource planning. Editorial Educohack Press. En: https://www.google.com.mx/books/edition/Systems_for_Enterprise_Resource_Planning/huhBEQAAQBAJ?hl=es-419&gbpv=1&dq=Enterprise+Resource+Planning&printsec=frontcover
Hernández-Sampieri, R., Fernández-Collado, C. & Baptista-Lucio, P. (2006). Metodología de la Investigación. McGraw Hill.
Instituto Nacional de Estadística y Geografía (INEGI). (2025). Economía y sectores productivos. https://www.inegi.org.mx/temas/construccion/
Kunneke, K. y Niemann, W. (2024). Supply chain risk management capabilities during Enterprise resource planning implementation: Perspectives of Enterprise resource planning providers and their clientes. Journal of Contemporary Management, 21(1), 47-84 https://doi.org/10.35683/jcman1061.240 DOI: https://doi.org/10.35683/jcman1061.240
Mangoejane, T.P. y Christian, M. (2025). An Entrepreneurship Framework for improved Productivity and Financial Performance of Primary Agricultural Cooperatives in North West Province. South African Journal of Agricultural Extension (SAJAE), 53(1), 139-168. https://doi.org/10.17159/2413-3221/2025/v53n1a18425 DOI: https://doi.org/10.17159/2413-3221/2025/v53n1a18425
Mogha, V. y Williams, B. (2021). Culture and capital structure: What else to the puzzle? International Review of Financial Analysis, 73(1). https://doi.org/10.1016/j.irfa.2020.101614 DOI: https://doi.org/10.1016/j.irfa.2020.101614
Oltra-Badenes, R., Gil-Gomez, H. & Guerola-Navarro, V. (2018). Metodología para la selección de sistemas ERP para pymes. 3C Empresa. Investigación y pensamiento crítico, 7(4), 10-33. http://dx.doi.org/10.17993/3cemp.2018.070436.10-33/ DOI: https://doi.org/10.17993/3cemp.2018.070436.10-33/
Pino-Alvarez, T., Barkokebas, B., Prieto-Ibañez, A. & Bastos-Costa, D. (2024). BIM and procurement data integration in industrialized construction using artificial intelligence. Revista Ingeniería De Construcción, 39(3), 271-294. http://dx.doi.org/10.7764/ric.00113.21 DOI: https://doi.org/10.7764/RIC.00113.21
Poston, R. y Grabski, S. (2001). Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems. 2(4), 271-294. https://doi.org/10.1016/S1467-0895(01)00024-0 DOI: https://doi.org/10.1016/S1467-0895(01)00024-0
Rebolledo-Domínguez, J., García-López, T. & Ortiz-García, J. (2020). La resistencia al cambio durante la implementación de un sistema ERP. Vinculatégica EFAN, 6(2), 1428-1446. https://doi.org/10.29105/vtga6.2-620 DOI: https://doi.org/10.29105/vtga6.2-620
Stratman, J.K. (2007). Realizing benefits from Enterprise resouce planning: does strategic focus matter? Production and operations management, 16(2), 203-216. https://doi.org/10.1111/j.1937-5956.2007.tb00176.x DOI: https://doi.org/10.1111/j.1937-5956.2007.tb00176.x
Vivanco, M. T. y Muñoz, L. C. (2021). ERP para la gestión de la información económica de los productos cárnicos. Revista Cubana de Ciencias Informáticas, 15(4), 105-124. https://www.redalyc.org/journal/3783/378369433007/378369433007.pdf
Zuma, N. y Sibindi, N. (2023). Challenges of Implementing Enterprise Resource Planning and The Role of Knowledge Management: Evidence from the National Youth Development Agency. South African Computer Journal. 35(2). https://doi.org/10.18489/sacj.v35i2.17410 DOI: https://doi.org/10.18489/sacj.v35i2.17410
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ana Cecilia Flores Amador, Laura Leticia Gaona Tamez, Gabriel Aguilera Mancilla

This work is licensed under a Creative Commons Attribution 4.0 International License.
a). Authors keep copyright and give the journal the right of the first publication of the work under a Creative Commons attribution license. This license allows others to share the work as long as original authorship and initial publication in this journal is acknowledged.
b). Authors may make other independent and additional contractual agreements for the non-exclusive distribution of the version of the article published in this journal (e.g., include it in an institutional repository or publish it in a book) as long as they clearly indicate that the work was published for the first time in this journal.
