Resumen

GONZALEZ DUANY, Aleisky. Conceptual fundaments for analysis and administration of the working capital for the business sector. Cofin [online]. 2023, vol.17, n.2  Epub 01-Jul-2023. ISSN 2073-6061.

This article aims to expose the importance to accomplish an analysis of the working capital in the business activity, in order to take adequate decisions. The analysis will allow the companies measuring the financial resources that are arranged as a mere formality with the obligations contracted with his suppliers, as well as the utilization of different indicators that evaluate the financial structure crosswise of different techniques of economic analysis and financier existent. An efficient analysis of the working capital can be of great interest for the financial businessman, since you allow the company achieving the levels adapted of solvency and a favorable financial position that they provide him commercial prestige.

Palabras clave : capital; solvency; liquidity; risks.

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