The hidden costs of SOFT CANVAS

Authors

  • Julio Marchione Universidad de San Andrés

DOI:

https://doi.org/10.56563/costosygestion.111.e4

Keywords:

canvas soft, hidden costs and performance, skills and competences

Abstract

As a consequence of the author's design of the SOFT CANVAS, which outlines the capabilities and skills necessary to sustain the business model, this work arises aimed at highlighting the need to activate changes in the development of the skills of the people who are part of the business, in order to advance in the proper execution of the model represented by the CANVAS.

Developing these skills presents a challenge for organizations, both in terms of their impact on internal culture and the resources and factors allocated to them. The pursuit of desired results goes hand in hand with analyzing budget deviations, as well as problems and errors in internal processes, which affect the business's financial performance.

The objectives of this work are the following:

● Delve into the actions that should be developed from the CANVAS SOFT components.

● Present the collateral effects of CANVAS SOFT in terms of the factors and resources applied.

● Propose a tool scheme to detect the hidden costs-performances of the application of the CANVAS SOFT dynamics and optimize the use of the factors to minimize them.

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References

Fernández, P. (2017). Las 6R del negocio. LTD Editorial.

Marchione, J., Metilli, G., & Podmoguilnye, M. (2024). Habilidades para el futuro: Las metodologías "upskilling" y "reskilling" para desarrollarlas. Ponencia presentada en el 47.º Congreso del Instituto Argentino de Profesores Universitarios de Costos (IAPUCO), Tandil, Argentina.

Savall, H., & Zardet, V. (1989). Maîtriser les coûts et les performances cachés: Le contrat d'activité périodiquement négociable (2.ª ed.). Éditions Économica.

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Additional Files

Published

2026-09-22

Issue

Section

Articles accepted and presented at IAPUCo congresses

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