Resumo

QUESADA ESPINOSA, Frank Rafael; PUENTES VASCONCELLOS, Lissette  e  PULIDO MARTINEZ, Roxana. Currency and Foreign Exchange Duality. its Effect in the Necessary Working Capital of a Fishing Business. Rev retos [online]. 2015, vol.9, n.1, pp. 145-164. ISSN 2306-9155.

It was shown the effect of currency duality elimination and the devaluation of the exchange rate when calculating the necessary working capital in PESCASPIR fishing business, located in Sancti Spíritus, Cuba. It was assessed the necessary working capital taking into account Resolution 19/ 2014 of the Ministry of Finance and Prices with several exchange rates and the reformer index of wholesale prices budgeted for the Ministry above mentioned. It proved that currency unification and devaluation of CUP currency will entail an increase of the necessary working capital in the fishing business.

Palavras-chave : Duality currency; duality exchange rate; monetization; fiscal deficit; necessary working capital.

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