Resumen

AMARO-MARTINEZ, Dianelys; ACEVEDO-SUAREZ, José Antonio  y  AMARO-MARTINEZ, Dainerys. The integration of finance to logistic flow. Application: feeding process. Ing. Ind. [online]. 2019, vol.40, n.1, pp. 97-108. ISSN 1815-5936.

At present, the integration between financial flows with materials and information is a necessity to contribute to the efficiency of logistics performance in supply chains. In this article, the Logistic Flow Integration Model in the Supply Chains is proposed with the aim of formulating a tool that facilitates the integration between logistics and financial accounting. The components that shape the model are identified and the procedure for its application is established. The technique of modeling and the factorial decomposition of the components of the financial statements is used. As a main conclusion, it is obtained that the Model is applicable and provides favorable results for the planning and administration of working capital in entities and enterprises, contributing to managerial decision-making and improving the efficiency of logistics in organizations.

Palabras clave : logistics; working capital; financial flows.

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