Bibliographic citations
Puescas, C., (2023). La gestión del capital de trabajo y su incidencia en la rentabilidad de la empresa agroindustrial Cayalti S.A.A., Lambayeque, 2021 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/19814
Puescas, C., La gestión del capital de trabajo y su incidencia en la rentabilidad de la empresa agroindustrial Cayalti S.A.A., Lambayeque, 2021 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/19814
@misc{renati/1043299,
title = "La gestión del capital de trabajo y su incidencia en la rentabilidad de la empresa agroindustrial Cayalti S.A.A., Lambayeque, 2021",
author = "Puescas Guzmán, Cristhian Joel",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
ABSTRACT The objective of this research is to evaluate the incidence of working capital management on the profitability of the company Agroindustrial Cayaltí, Lambayeque, 2021, in which working capital management was analyzed, profitability was determined and policies and proposals were proposed. strategies. Likewise, for the purpose of developing the research work, the quantitative approach was considered, with a correlational level. The study sample was made up of the policies and reports as a result of the evaluation of cash, accounts receivable, inventories and accounts payable. Likewise, the results of the management of working capital were considered from the interviews carried out with the Administration and Finance Manager, Head of Treasury, Logistics and Collections and Credits of the company Agroindustrial Cayalti S.A.A. As results of the investigation, it was determined that the company Agroindustrial Cayaltí, Lambayeque, until the year 2021 has had economic difficulties as a result of activities of a social and legal nature, which has generated a decrease in its liquidity to meet its obligations and current debts. Likewise, in the year 2022, the company went through a business reorganization process, therefore, the working capital as a result of the year 2021, was taken as the basis for future efforts in it. The general conclusion of this work is that the management of the working capital of the 2021 period has had an unfavorable impact on the profitability of the “Agroindustrial Company Cayalti S.A.A.”, since, due to the social and financial problems that delayed operations and therefore impacted on sales, and, finally, decreased cash flow, increased accounts receivable, inventories, and accounts payable. Likewise, there was a return of -261.7%, due to an increase in operating expenses, impacting the benefit of shareholders.
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