Abstract

SARDUY GONZALEZ, Mariuska  and  INTRIAGO MORA, Casilda Paquisha. The Management of Working Capital in the Tourism Sector. Cofin [online]. 2018, vol.12, n.2, pp.337-349. ISSN 2073-6061.

Worldwide, the tourism sector has emerged as one of the fastest growing ones, in an environment where globalization reigns and the constant changes in the environment, which have caused companies to face the need to develop strategies for an adequate administration of its financial resources that have guaranteed its permanence in competitive markets. The present investigation analyzes the concept of working capital and pays special attention to the importance of its management, while considering it as a variable that affects both the profitability and the liquidity of the companies. Likewise, a theoretical study is carried out on this issue in companies in the tourism sector, taking into account the diversity of activities that take place in it.

Keywords : working capital; net working capital; liquidity; profitability.

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