Observatorio de Investigación y Desarrollo Tecnológico


  • REVISTA CARIBEÑA DE CIENCIAS SOCIALES// (MAYO 2017)

    Volumen: 1, Numero: 1, Páginas: [28] p.

    EL CAPITAL DE TRABAJO EJE FUNDAMENTAL PARA LA ESTABILIDAD Y DESARROLLO EMPRESARIAL

    Abstract

    For the development of this article, it was necessary to review the General Accounting, which provides us with fundamental information for making business decisions, because it is a set of documents that reflect the relevant information, expressed in monetary units, on the situation and the economic and financial evolution of a company. Likewise, it was necessary to recall the functions of the company, especially as a set of factors of production and its elements necessary to produce goods, to market or to provide services, which make it possible to observe each of the requirements that make up Working Capital. On the other hand, much emphasis is placed on the classification and formulation of budgets with particular reference to the need to develop the Zero-Based Budget, which is developed especially for the creation of companies or whenever it is desired to carry out its reengineering, since these have problems especially of financial order. It is about the importance of establishing and giving a good management of Working Capital, as it is directly related to the company's ability to generate cash flow or cash generated by the company which will be the one responsible for maintaining or increasing said capital, and thus, achieve the stability and growth of any business. Finally, a study and analysis is made to the financial statements of two companies, the one called Cacao Manteca Production and Marketing Plant located in the Cumandá canton of the province of Chimborazo and the other Production and Marketing Plant Embutidos located in the canton Riobamba of the same province of the Republic of Ecuador, demonstrating, on the one hand, the good management of Working Capital and the other the different weaknesses that affect it and that can come to its liquidation if not taken the necessary measures in its administration.


    Keywords


    General Accounting, The Company, Budget, Working Capital, Financial Statements.


    Resumen

    No disponible


    Palabras Clave


    Contabilidad General, La Empresa, Presupuesto, Capital de Trabajo, Estados Financieros.





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