Análisis del capital de trabajo y el nivel de endeudamiento de las empresas de transporte El Dorado, Vafitur y Canario en el período 2014

Abstract

The present research project has as general objective to analyze the level of working capital and its relation with the level of indebtedness of the transport companies El Dorado Cía. Ltda., Vafitur Cía. Ltda., Canario Cía. Ltda., to establish cash management policies that improve administrative management. Information from the financial statements for the year 2014 was used and comparisons were made with the information for the year 2015, analyzing working capital through financial indicators, conducting a study on the composition of gross working capital to determine the cash cycle, as well The level of short-term debt was determined through the application of financial indicators and the long-term debt was analyzed through the use of the observation sheet. It is concluded that transport companies use economic resources inadequately and do not generate sufficient cash to acquire long-term debt. The methodology used in the present project is documentary research and bibliographic research supported by primary and secondary sources of official sites, applied to the level of descriptive research and association of variables, with a qualitative and quantitative approach. The research project provides a means of consultation for future entrepreneurs and entrepreneurs and there is a shortage of information on the transport sector.