Bibliographic citations
Sáenz, R., (2018). Plan de gestión de capital de trabajo y su incidencia en la liquidez de la Empresa Multiservicios Metal Mecánicos Sáenz SRL, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14148
Sáenz, R., Plan de gestión de capital de trabajo y su incidencia en la liquidez de la Empresa Multiservicios Metal Mecánicos Sáenz SRL, 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14148
@misc{sunedu/2806059,
title = "Plan de gestión de capital de trabajo y su incidencia en la liquidez de la Empresa Multiservicios Metal Mecánicos Sáenz SRL, 2017",
author = "Sáenz Espinoza, Ricky Junior",
publisher = "Universidad Privada del Norte",
year = "2018"
}
ABSTRACT The present investigation includes the improvement that a Plan of management of capital of work of the company Multiservicios Metal mecánicos Sáenz SRL can generate in the level of liquidity of this. The author supposes 3 procedures that are the policy of approval of Cash Expenditures that the Management will have to carry out so that the Caja area can make the cash disbursements for the purchase of materials and raw materials only when they are necessary for a work or service program ; second, it is to implement a credit policy that manages the acceleration of the rotation of accounts receivable, decreasing the doubtful collection and increasing the cash available to the company, since credit has been granted to clients who have a debt history, and finally, a refinancing plan for the current debt (9 months) in the medium term (16 months) in order to reduce the cash outflow due to the monthly amortization of the financial obligation it has with the Peruvian credit bank since year 2016. As mentioned through a series of procedures, events, policies and actions, it was first thought to increase the size of current assets, mainly influenced by the cash and accounts receivable account, so that with the refinancing the current liabilities decrease and there is a positive working capital, then there would be the verifications with the financial indicators of current liquidity ratio that increased for the year 2017 from 0.59 to 1.15, the acid test increased from 0.41 to 1.15, the working capital went from being negative ( -S / 42,958) to be S / 10,888, a cash rotation that went from 4 days to 93 days and the cash ratio from 1.2% increased to 24.1%, improving the cash participation within the total current assets of the organization. The present investigation is expected to be useful for financial analysts and accountants to bring companies a contribution through the analysis of working capital, so that they can realize that when the company is liquid with management of different processes, the organization improves not only financial level without economic and business, as through cash, revenue growth and reduction of operating expenses can be managed more efficiently.
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