PAIDEIA XXI Vol. 12, Nº 2, Lima, julio-diciembre 2022, pp. 331-343 ISSN Versión Impresa: 2221-7770; ISSN Versión Electrónica: 2519-5700 ORIGINAL ARTICLE / ARTÍCULO ORIGINAL FINANCIAL MANAGEMENT ARCHITECTURE IS NOT ASSOCIATED WITH THE BUSINESS COMPETENCE COEFFICIENT 3CA ARQUITECTURA DE LA GESTIÓN FINANCIERA NO ASOCIADA AL COEFICIENTE DE COMPETENCIA EMPRESARIAL 3CA ABSTRACT doi:10.31381/paideiaxxi.v12i2.5108 http://revistas.urp.edu.pe/index.php/Paideia 1 Empresa de Servicios Profesionales y Técnicos (ESAC). La Habana, Cuba. yadira@esac.cu 2 Centro de Investigaciones Avanzadas y Formación Superior en Educación, Salud y Medio Ambiente ¨AMTAWI¨. Puno, Perú. george.argota@gmail.com * Corresponding author: yadira@esac.cu Yadira Argota-Pérez: https://orcid.org/0000-0002-0800-4394 George Argota-Pérez: https://orcid.org/0000-0003-2560-6749 Este artículo es publicado por la revista Paideia XXI de la Escuela de posgrado (EPG), Universidad Ricardo Palma, Lima, Perú. Este es un artículo de acceso abierto, distribuido bajo los términos de la licencia Creative Commons Atribución 4.0 Internacional (CC BY 4.0) [https:// creativecommons.org/licenses/by/4.0/deed.es] que permite el uso, distribución y reproducción en cualquier medio, siempre que la obra original sea debidamente citada de su fuente original. Yadira Argota-Pérez 1 * & George Argota-Pérez 2 The study aimed to evaluate the architecture of fnancial management not associated with the coeffcient of business competence 3CA. Two organizations from Cuba and one from Peru were selected, and they were classifed, into three into their categories. Eight specifc criteria of fnancial management were analyzed, as well as indicators of fnancial management from the coeffcient of business competence 3CA. The cost of marketing channels and the level of indebtedness explained 99.92% of the variability between all the criteria. No statistically signifcant differences were found between the production organizations for the fnancial management values in the competence of the entrepreneurial competence coeffcient 3CA. The three organizations were statistically the same, but ESAC and DISAIC show very similar characteristics between them (dendrogram) compared to AMTAWI. The level of competition for the organizations was satisfactory and the order corresponded t: DISAIC