Resumo

ROJAS HERNANDEZ, Dairon; ESPINOSA MARTINEZ, Estela Gertrudis  e  PELEGRIN MESA, Arístides. Financial management in the manufacture of photovoltaic panels, with a value chain approach. Universidad y Sociedad [online]. 2022, vol.14, n.5, pp. 384-392.  Epub 30-Out-2022. ISSN 2218-3620.

The scientific research that is addressed is framed in the field of finance and its financial impact on the company, which aims to: design a procedure for financial management in the manufacture of photovoltaic panels, with a value chain approach, in the Electronic Components Company, Pinar del Río, Cuba. The theoretical framework on different criteria of the value chain and financial management is argued; A primary factor in decision-making and determination of objectives in an organization, allowing to be in a condition to evaluate the situation and the real economic-financial performance of the entity, detect difficulties and apply appropriate corrections around the creation of value, starting of the financial statements, accounting documents and experiences of its directors, which will have an economic and social repercussion for the context in the province and the country.

Palavras-chave : Analysis; Value chain; Financial management; Business.

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