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EFEITO DA GESTÃO DO CAPITAL DE GIRO NA RENTABILIDADE DAS PMES NO SETOR DE VESTUÁRIO: CUENCA-EQUADOR

Abstract:

This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014-2018. The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability. This proves that managers can create value by reducing the current number of average days of working capital

Año de publicación:

2019

Keywords:

    Fuente:

    googlegoogle

    Tipo de documento:

    Other

    Estado:

    Acceso abierto

    Áreas de conocimiento:

    • Finanzas
    • Finanzas

    Áreas temáticas:

    • Dirección general
    • Economía financiera
    • Comercio

    Contribuidores:

    JONNATHAN ANDRES JIMENEZ YUMBLAJONNATHAN ANDRES JIMENEZ YUMBLA
    GUSTAVO FLORES SANCHEZGUSTAVO FLORES SANCHEZ