Resumo

ALVAREZ, Nury Hernández de Alba; CHONGO, Daisy Espinosa  e  PEREZ, Yaniel Salazar. Operative Financial Management Theory as from a Marxist Perspective. Econ. y Desarrollo [online]. 2014, vol.151, n.1, pp. 161-173. ISSN 0252-8584.

The paper provides an operative financial management theoretical analysis as from the Marxist grounds: the actual consistencies and inconsistencies between leading economic categories are identified; and the existing links between the cash conversion cycle of operative financial management and the industrial capital phases of the Marxist theory are reflected. Finally, the validity and need of the application of the operative financial management in a socialist economy is explained.

Palavras-chave : working capital; cash conversion cycle; industrial capital phases; Marxist theory.

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