Análisis de la gestión del capital de trabajo en la Empresa Porcina de Sancti Spíritus
Loading...
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
La investigación se lleva a cabo en la Empresa Porcina de Sancti Spíritus teniendo como objetivo general determinar aquellas técnicas financieras que estén en consonancia con la situación financiera de la Empresa y que contribuya a una correcta administración del capital de trabajo, en la Empresa Porcina de Sancti Spíritus. En el desarrollo de la investigación se tomaron como base los datos reales que ofrecen los libros, registros y Estados Financieros de la Contabilidad correspondiente al cierre del año 2022 y 2023. El trabajo se presenta en dos capítulos: El primero ofrece los conocimientos teóricos del tema analizado, y en el segundo se realiza un diagnóstico mediante la técnica de las razones financieras para contribuir a la administración eficiente del capital de trabajo. Una vez efectuado la investigación se arriban a conclusiones y recomendaciones que contribuyen a elevar la eficiencia económica empresarial.
The investigation is carried out in the Swine Company of Sancti Spíritus with the general objective to determine those financial techniques that are in line with the financial situation of the Company and that contributes to a correct administration of working capital in the Swine Company of Sancti Spirits. In the development of the research, the actual data provided by the books, records and Financial Statements of the Accounting corresponding to the closing of the year 2022 and 2023 were taken as a basis. The work is presented in two chapters: The first one offers the theoretical knowledge of the subject Analyzed, and in the second, a diagnosis is made through the technique of financial reasons to contribute to the efficient management of working capital. Once the research is carried out, conclusions and recommendations are reached, which contribute to the improvement of business economic efficiency.
The investigation is carried out in the Swine Company of Sancti Spíritus with the general objective to determine those financial techniques that are in line with the financial situation of the Company and that contributes to a correct administration of working capital in the Swine Company of Sancti Spirits. In the development of the research, the actual data provided by the books, records and Financial Statements of the Accounting corresponding to the closing of the year 2022 and 2023 were taken as a basis. The work is presented in two chapters: The first one offers the theoretical knowledge of the subject Analyzed, and in the second, a diagnosis is made through the technique of financial reasons to contribute to the efficient management of working capital. Once the research is carried out, conclusions and recommendations are reached, which contribute to the improvement of business economic efficiency.