INTRODUCTION
Efficient management of economic resources is essential to ensure the profitability and sustainability
of public and private institutions; administrative efficiency and rapid access to information have
become fundamental pillars for the success of any organization (Ortiz, 2024). The La Perla Shopping
Center, located in the municipal capital of Teziutlán, Puebla, faces administrative difficulties due to the
use of manual processes to control income and expenses, which is why there was a need to implement
a technological solution that would automate and centralize financial management. The lack of a
centralized digital system has led to information loss, human error, and slow decision-making.
This project is based on cases such as Mall Plaza in the Maule Region of Chile, where the challenge
was to consolidate multiple data sources (stores, suppliers, macroeconomic) to improve decision-
making. The solution they found was to implement an ETL (Extract, Transform, Load) architecture using
technological tools such as Python, APIs, web scraping, storage in SQL Server on AWS (Amazon Web
Services), and reports with Power BI. Everything is centralized in a Data Lake, resulting in a significant
reduction in reporting time and access to reliable and timely information for the shopping center's
administration (NetRed, 2025).
Another example of financial process automation is offered by the SmartConcil system, which features
automatic reconciliation with ERP, payment gateways, bank statements, and POS systems covering
sales by store, by product, accounts payable, transactions, etc. This provides benefits such as the
elimination of manual errors, rapid detection of inconsistencies or possible fraud, and accessibility to
reports and indicators in real time, resulting in an 83% reduction in the time spent on financial
reconciliation (SmartConcil, 2024).
All of the above raises the research question: How can La Perla Shopping Center improve the
management of its income and expenses through a technological solution that automates and
centralizes its financial processes? This question is supported by the project's objective. Design and
implement an information system (RESTful API and FRONT-END) that allows for the efficient
management of income, expenses, rents, payments, and reports for La Perla Shopping Center.
Although shopping centers do not yet show much specific financial automation (more oriented towards
BI (Business Intelligence), the trend is clear. Budget and reconciliation automation is a latent
opportunity.
The system developed represents a key tool for strengthening administrative decision-making,
improving transparency, and facilitating reliable and effective financial control.
METHODOLOGY
The project was conducted using a practical, applied research approach aimed at addressing a specific
problem related to the manual and analog management of financial records at La Perla Shopping
Center. The research focused on the development of functional, modular, and scalable software
capable of automating and centralizing income and expense management processes. In addition, a
modular study design was adopted, based on independent components that allow system decoupling
and facilitate maintenance and future scalability.
To support the development process, two methodologies were employed. SCRUM was used for back-
end development, organizing the work into iterative sprints with weekly deliverables, regular review
meetings, and continuous adaptation to project requirements (ScrumGuides, 2025).
During the initial phase of the SCRUM methodology, the following elements were defined:
LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades, Asunción, Paraguay.
ISSN en línea: 2789-3855, marzo, 2026, Volumen VII, Número 1 p 3341.