Propuesta de acciones para el refinamiento del capital de trabajo neto en la organización básica eléctrica de Villa Clara
Fecha
2021-11
Autores
Gattorno Ojeda, Irolando Jorge
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Una de las funciones más importantes de la administración financiera en una empresa, es determinar el nivel óptimo del flujo de efectivo que se requiere para hacer frente a las obligaciones de corto plazo. Para ello, la administración del capital de trabajo neto busca lograr un equilibrio, de tal manera que se puedan cubrir las salidas de efectivo con los ingresos de efectivo, evitando inconvenientes con los proveedores y con los deudores. En el contexto cubano, el sector empresarial y el energético de forma particular, está llamado a un proceso de reorganización donde la administración de sus recursos, constituye un eslabón determinante para el logro de la autonomía económica y financiera.
El presente trabajo de investigación, denominado ‘’Propuesta de acciones para el refinamiento del capital de trabajo neto en la Organización Básica Eléctrica de Villa Clara” se llevó a cabo con la finalidad de analizar la política y enfoques de capital de trabajo en dicha entidad. A partir de la información obtenida de los estados financieros básicos, así como de métodos como la observación directa, la revisión documental y la aplicación de herramientas de análisis financiero, fue posible la obtención de un conjunto de insuficiencias, las que fueron diagnosticadas a partir de herramientas financieras como el análisis patrimonial, los ratios financieros y la política de capital de trabajo neto. Como resultado de este abordaje se realizó la propuesta de un conjunto de acciones para el refinamiento del capital de trabajo neto que contribuyen a la eficiencia empresarial desde la gestión circulante.
One of the most important functions of financial management in a company is to determine the optimal level of cash flow that is required to meet short-term obligations. To do this, the management of working capital seeks to achieve a balance, in such a way that cash outflows can be covered with cash inflows, avoiding inconveniences with suppliers and debtors. In the Cuban context, the business and energy sectors in particular are called to a reorganization process where the administration of their resources constitutes a determining link for the achievement of economic and financial autonomy. This research work, called ‘’ Proposal of actions for the refinement of the working capital in the Basic Electricity Organization of Villa Clara” was carried out in order to analyze the policy and approaches to working capital in said entity. From the information obtained from the basic financial statements, as well as from methods such as direct observation, documentary review and the application of financial analysis tools, it was possible to obtain a set of shortcomings, which were diagnosed from financial tools such as equity analysis, financial ratios and working capital policy. As a result of this approach, a proposal was made for a set of actions for the refinement of working capital that contribute to business efficiency from current management.
One of the most important functions of financial management in a company is to determine the optimal level of cash flow that is required to meet short-term obligations. To do this, the management of working capital seeks to achieve a balance, in such a way that cash outflows can be covered with cash inflows, avoiding inconveniences with suppliers and debtors. In the Cuban context, the business and energy sectors in particular are called to a reorganization process where the administration of their resources constitutes a determining link for the achievement of economic and financial autonomy. This research work, called ‘’ Proposal of actions for the refinement of the working capital in the Basic Electricity Organization of Villa Clara” was carried out in order to analyze the policy and approaches to working capital in said entity. From the information obtained from the basic financial statements, as well as from methods such as direct observation, documentary review and the application of financial analysis tools, it was possible to obtain a set of shortcomings, which were diagnosed from financial tools such as equity analysis, financial ratios and working capital policy. As a result of this approach, a proposal was made for a set of actions for the refinement of working capital that contribute to business efficiency from current management.
Descripción
Palabras clave
Administración financiera, Ingresos de efectivo, Sector empresarial, Estados financieros