Contabilidad y Auditoría

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Author: search.filters.author.Vela Galarza, Cristina SaloméSubject: search.filters.subject.FLUJO DE CAJA

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    El capital de trabajo y la rentabilidad de la empresa Comercial Yolanda Salazar Cía. Ltda., en la ciudad de Ambato en el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-04) Vela Galarza, Cristina Salomé; DT - Sánchez Sánchez, Rubén Mauricio
    Ecuador is a developing nation, where companies seek to stay competitive in spite of a shaky national economy. For this reason, managers and / or financial managers look for efficient ways to manage their work and in recent years have paid attention to the way in which working capital is managed within an organization, through the correct use of financial information That allows an optimal distribution of resources with the purpose of minimizing risks and generating a sustainable profitability. It should be noted that an inadequate management of working capital triggers problems of solvency and liquidity, high levels of indebtedness, difficulties with the collection of past due loans and these factors directly influence the growth of the organization because they affect its daily development. The present case analysis was developed in the Commercial Yolanda Salazar CIA. LTDA. Of the city of Ambato trading company of articles for the elaboration of footwear besides products related to the home, toys, and upholstery. The main problem that was found was the inadequate management of working capital, which led to a gradual decrease in the profitability of the organization. It was determined that an efficient allocation of monetary resources in accounts linked to working capital (current assets) is unknown, causing the financial manager to lose buying and investment opportunities. To address the problem, we propose a cash flow projected or also known as a cash budget, a financial tool that allows us to anticipate the requirements of the company and gives the manager the opportunity to make wise decisions about the management of working capital.