Resumen

RAMOS FARRONAN, Emma Verónica; HUACCHILLO PARDO, Letty Angélica  y  CURAY LA CHIRA, Karito. The working capital fund as a key indicator of the financial situation of agricultural enterprises in Piura 2019. Universidad y Sociedad [online]. 2020, vol.12, n.2, pp. 229-236.  Epub 02-Abr-2020. ISSN 2218-3620.

The objective of the research is to determine the working capital as a key indicator of the financial situation of agricultural enterprises. For this reason, it will be developed under the Non-Experimental type of study, the design that will be handled is Descriptive-Correlational since it involves the description, records, analysis and interpretation of the current environment of the study variables. Both instruments revealed that there is no single criterion to know if this fund is favorable, therefore it is also considerable to have certain items that avoid a situation of financial difficulty, and it is also considered a key indicator as long as it is not affected by the productive process of the company. Finally, it is concluded that at the time of carrying out the accounting analysis of an agricultural company it is determined that there are several key indicators that are useful to reflect the financial state of the current reality of the company, but one of the most important is the working capital, the magnitude of which it is important since, as a key indicator, it serves as a measure of the company's capacity to compare the evolution of its financial health in the short term.

Palabras clave : Working capital; financial situation; liquidity; agricultural; accounts receivable.

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