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Revista Universidad y Sociedad
versão On-line ISSN 2218-3620
Resumo
ANGULO SANCHEZ, Luis. EFFECTIVE MANAGEMENT OF THE WORKING CAPITAL IN COMPANIES. Universidad y Sociedad [online]. 2016, vol.8, n.4, pp.54-57. ISSN 2218-3620.
The XXI century highly competitive markets demand dynamism to the company in managing its financial processes for an effective decision making which provides the necessary liquidity to fulfil the obligations to suppliers, labour and leverage. This will generate added value for sustained growth, resulting in stability for achieving a balance between profitability and risk. In this article it is analyzed the definition of working capital, its components and management.
Palavras-chave : Working capital; components; management.