ESCA Tepepan Excels in International Challenge

By: Rocío Castañeda | Photos: Javier González

ESCA Tepepan’s financial strategy stood out in a simulator-based competition against teams from countries including Colombia and Argentina

Demonstrating sharp analytical skills and without relying on electronic devices, students from the Escuela Superior de Comercio y Administración (ESCA), Tepepan Unit, once again distinguished themselves in the 2025 edition of the Financial Simulators Competition (Simdef), held as part of the International Management and Administration Simulator Laboratory Challenge, organized by the British company LABSAG, a global leader in business simulation tools.

Jaqueline Hernández Nájera and Enrique Ramírez Bravo, ninth-semester students in the Public Accounting program at the Instituto Politécnico Nacional (IPN), earned second place in the competition, where they faced teams from Colombia, Peru, Bolivia, Honduras, and Argentina, as well as Mexican teams from various higher education institutions.

Under the guidance of Professor Efraín Ávila Montes de Oca—who has more than 15 years of experience working with the LABSAG simulator—the students made strategic decisions related to finance, production, marketing, and sales for a consumer goods manufacturing company. The professor, who teaches the Business Simulator course, emphasized that this type of challenge strengthens the connection between theory and practice while reinforcing the knowledge acquired throughout the degree program.

“Each decision had to be well justified, and beyond financial considerations, speed, confidence in what we were doing, and preparation using the company’s income statement were essential,” said student Enrique Ramírez.

All calculations—including quantities, cash flow statements, and cost structures—were completed by hand, “pencil on paper.” According to Professor Ávila Montes de Oca, students need to learn how to “activate their thinking” and understand how to derive these figures independently.

“We are not opposed to technology, but in this case, the goal was to learn how to do it ourselves. Practice is very different from simply using a computer. And while Artificial Intelligence (AI) is useful for accessing information, it is not something we should rely on to do the work that is our own responsibility,” agreed Jaqueline Hernández and Enrique Ramírez.