Resumen

FLORES CARVAJAL, Leyla; TRIVINO IBARRA, Carlos  y  DELGADO ESTRADA, Stephanie. Importance of working capital in the entrepreneurship of tangible assets. Universidad y Sociedad [online]. 2018, vol.10, n.1, pp. 312-319.  Epub 02-Mar-2018. ISSN 2218-3620.

A venture can be based on a tangible or intangible product, depending on the identification of an unsatisfied need in the sector and how to acquire or produce it, then put it on the perch or offer the services through marketing plans. However, the absence of knowledge about the need for a financial contingent that supports covering the fixed costs of a business in the face of payment changes that the customers have, is a reason for bankruptcy of the business. This paper analyzed the importance of considering a working capital as a contingent, consulting 20 entrepreneurs on the economic difficulties in their business, having as resolution that the market is changing and that the conditions of payment change if there is a bargaining power with the client. In tangible products can be managed two forms, credit and cash, however it was concluded that the first demand for a negotiation with the supplier and to deliver the goods should be delivered cash, limited if it is a business of few Years, and that the entrepreneur seeks to get it as quickly as possible to earn the contribution margin, the difference being a cost of sale that is delivered to the one who made the product. Pre-planning is necessary so that the business has the security of having a positive economic development in the long term.

Palabras clave : Working capital; tangible assets; entrepreneurship; business.

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