The management of work capital: an enterprise challenge
This paper called "The Management of Work Capital: An Enterprise Challenge”, was developed in the Cienfuegos Integral Forestry Enterprise, belonging to the Ministry of Agriculture. Its objective is to design procedures of work capital management, of the Cienfuegos Integral Forestry Enterprise a...
| Main Authors: | , |
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2007
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| Subjects: | |
| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/633 |
| _version_ | 1824325943521443840 |
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| author | Castillo Padrón, Yoania Camejo Monasterio, Obanis Miguel |
| author_facet | Castillo Padrón, Yoania Camejo Monasterio, Obanis Miguel |
| author_sort | Castillo Padrón, Yoania |
| collection | Revista Vision de Futuro |
| description | This paper called "The Management of Work Capital: An Enterprise Challenge”, was developed in the Cienfuegos Integral Forestry Enterprise, belonging to the Ministry of Agriculture. Its objective is to design procedures of work capital management, of the Cienfuegos Integral Forestry Enterprise and to put at the disposal of the enterprise different financial alternatives which will allow operating with an appropriate work capital. As a result of the work the following matters were determined: the decrease of the Work Capital and the fundamental causes, the insufficient liquidity, the clients that fulfill their payment commitments, the inventory accounts in which the enterprise has the largest investment and the main financing sources in the short term. For the development of the paper, different techniques were used for the reception of information such as: bibliographical revision, interviews, observation, also analysis abilities of the variation of work capital and also evaluation of the elements that compose it, were developed. Informatics technology is used starting off from the use of the different Microsoft Office: Microsoft Word and Microsoft Excel applications. |
| format | Online |
| id | ojs-article-633 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2007 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-6332021-11-17T18:51:50Z The management of work capital: an enterprise challenge La administración del capital de trabajo: un reto empresarial Castillo Padrón, Yoania Camejo Monasterio, Obanis Miguel Work capital; Financial management; Cash; Accounts to be charged; Inventory; Financing Capital de trabajo; Administración financiera; Efectivo; Cuentas por cobrar; Inventario; Financiamiento This paper called "The Management of Work Capital: An Enterprise Challenge”, was developed in the Cienfuegos Integral Forestry Enterprise, belonging to the Ministry of Agriculture. Its objective is to design procedures of work capital management, of the Cienfuegos Integral Forestry Enterprise and to put at the disposal of the enterprise different financial alternatives which will allow operating with an appropriate work capital. As a result of the work the following matters were determined: the decrease of the Work Capital and the fundamental causes, the insufficient liquidity, the clients that fulfill their payment commitments, the inventory accounts in which the enterprise has the largest investment and the main financing sources in the short term. For the development of the paper, different techniques were used for the reception of information such as: bibliographical revision, interviews, observation, also analysis abilities of the variation of work capital and also evaluation of the elements that compose it, were developed. Informatics technology is used starting off from the use of the different Microsoft Office: Microsoft Word and Microsoft Excel applications. El presente trabajo titulado “La Administración del Capital de Trabajo: un reto empresarial“ se desarrollo en la Empresa Forestal Integral de Cienfuegos perteneciente al Ministerio de la Agricultura. El mismo tiene como objetivo diseñar procedimientos de administración del capital de trabajo de la Empresa Forestal Integral de Cienfuegos y poner a disposición de la entidad diferentes alternativas financieras que permitan operar con un capital de trabajo adecuado. Como resultado del trabajo se determinan: la disminución del Capital de Trabajo y las causas fundamentales, la insuficiente liquidez, los clientes que incumplen sus compromisos de pago, las cuentas de inventario en las que la empresa tiene la mayor inversión y las principales fuentes de financiamiento a corto plazo. Para el desarrollo del trabajo se utilizaron diferentes técnicas para la captación de la información como: revisión bibliográfica, entrevistas, observación, además se desarrollaron habilidades de análisis y evaluación de la variación del capital de trabajo y de los elementos que lo componen. La tecnología de la información se empleo a partir de las diferentes aplicaciones del Microsoft Office: Microsoft Word y Microsoft Excel. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2007-06-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/633 Scientific Journal Visión de Futuro; Vol. 8 No. 2 (2007): Julio / Diciembre Visión de Futuro; Vol. 8 No. 2 (2007): Julio / Diciembre Revista Científica Visión de Futuro; Vol. 8 Núm. 2 (2007): Julio / Diciembre 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/633/535 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/633/536 https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Work capital; Financial management; Cash; Accounts to be charged; Inventory; Financing Capital de trabajo; Administración financiera; Efectivo; Cuentas por cobrar; Inventario; Financiamiento Castillo Padrón, Yoania Camejo Monasterio, Obanis Miguel The management of work capital: an enterprise challenge |
| title | The management of work capital: an enterprise challenge |
| title_alt | La administración del capital de trabajo: un reto empresarial |
| title_full | The management of work capital: an enterprise challenge |
| title_fullStr | The management of work capital: an enterprise challenge |
| title_full_unstemmed | The management of work capital: an enterprise challenge |
| title_short | The management of work capital: an enterprise challenge |
| title_sort | management of work capital an enterprise challenge |
| topic | Work capital; Financial management; Cash; Accounts to be charged; Inventory; Financing Capital de trabajo; Administración financiera; Efectivo; Cuentas por cobrar; Inventario; Financiamiento |
| topic_facet | Work capital; Financial management; Cash; Accounts to be charged; Inventory; Financing Capital de trabajo; Administración financiera; Efectivo; Cuentas por cobrar; Inventario; Financiamiento |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/633 |
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