<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202020000200229</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El fondo de maniobra como indicador clave en la situación financiera de las empresas agrícolas en Piura 2019]]></article-title>
<article-title xml:lang="en"><![CDATA[The working capital fund as a key indicator of the financial situation of agricultural enterprises in Piura 2019]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramos Farroñán]]></surname>
<given-names><![CDATA[Emma Verónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huacchillo Pardo]]></surname>
<given-names><![CDATA[Letty Angélica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Curay La Chira]]></surname>
<given-names><![CDATA[Karito]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ Piura]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>12</volume>
<numero>2</numero>
<fpage>229</fpage>
<lpage>236</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202020000200229&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202020000200229&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202020000200229&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La investigación tiene como objetivo determinar el fondo de maniobra como indicador clave en la situación financiera de las empresas agrícolas. Por tal razón, se desarrollará bajo el bajo el diseño de investigación No Experimental, el tipo de estudio que se manejará es Descriptivo-Correlacional ya que involucra la descripción, registros, análisis e interpretación del medio actual de las variables de estudio. La recolección de datos fue mediante una entrevista y guía de análisis de documentos a una empresa agrícola de Piura escogida como muestra estratificada, ambos instrumentos revelaron que no existe criterio único para saber si dicho fondo es favorable, por ello también es considerable contar con ciertas partidas que eviten una situación de dificultad financiera, además es considerado un indicador clave siempre y cuando no se vea afectado por el proceso productivo de la empresa. Finalmente se concluye que a la hora de realizar el análisis contable de una empresa agrícola se determina la existencia de diversos indicadores claves que son útiles para reflejar el estado financiero de la realidad actual de la misma, pero que uno de los más importantes es el fondo de maniobra cuya magnitud es importante ya que por ser un indicador clave sirve como medida de la capacidad que tiene la empresa para comparar la evolución de su salud financiera a corto plazo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Fondo de maniobra]]></kwd>
<kwd lng="es"><![CDATA[situación financiera]]></kwd>
<kwd lng="es"><![CDATA[liquidez]]></kwd>
<kwd lng="es"><![CDATA[agrícola y cuentas por cobrar]]></kwd>
<kwd lng="en"><![CDATA[Working capital]]></kwd>
<kwd lng="en"><![CDATA[financial situation]]></kwd>
<kwd lng="en"><![CDATA[liquidity]]></kwd>
<kwd lng="en"><![CDATA[agricultural]]></kwd>
<kwd lng="en"><![CDATA[accounts receivable]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Amoussouga]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Egbendewe]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Macroeconomic effects of semi-subsistence agricultural productivitygrowth: Evidence from Benin and extension to the WAEMU countries]]></article-title>
<source><![CDATA[Scientific African]]></source>
<year>2019</year>
<volume>7</volume>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baños]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Net operating working capital and firm value: A cross-country analysis]]></source>
<year>2019</year>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chatterjee]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Application of situational stimuli for examining the effectiveness of financial education: A behavioral finance perspective]]></article-title>
<source><![CDATA[Journal of Behavioral and Experimental Finance]]></source>
<year>2018</year>
<volume>17</volume>
<page-range>68-75</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dolz]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Iborra]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Safón]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Improving the likelihood of SME survival during financial and economic crises: The importance of TMTs and family ownership for ambidexterity]]></article-title>
<source><![CDATA[Business Research Quarterly]]></source>
<year>2019</year>
<page-range>83-154</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hernández Sampieri]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernandez Collado]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Baptista Lucio]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Metodología de la investigación]]></source>
<year>2016</year>
<edition>Sexta</edition>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Mc Graw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López de Foronda]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[López de Silanes]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[López Iturriaga]]></surname>
<given-names><![CDATA[F. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Santamaría Mariscal]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Overinvestment, leverage and financial system liquidity: A challenging approach]]></article-title>
<source><![CDATA[Business Research Quarterly]]></source>
<year>2019</year>
<volume>22</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>96-104</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez Churiaque]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Capacidad de autoafirmación cash flow y recursos procedentes de las operaciones]]></source>
<year>2018</year>
<conf-name><![CDATA[ IISeminario de análisis de estados económicos financieros]]></conf-name>
<conf-loc>San Vicente de Raspeig, España </conf-loc>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miranda]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[¿Cuál es la importancia de la agricultura en el Perú de hoy?]]></source>
<year>2018</year>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ordoñez Vivero]]></surname>
<given-names><![CDATA[R. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestión Financiera de las cuentas por cobrar y su efecto en la liquidez de la empresa Wurth Ecuador S.A.]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Laica Vicente Rocafuerte de Guayaquil]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oyedokun]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Somoye]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Working capital financing and entrepreneurship Growth in Nigeria an Empirical Investigation]]></article-title>
<source><![CDATA[Journal of Accounting and Finance]]></source>
<year>2019</year>
<volume>18</volume>
<numero>10</numero>
<issue>10</issue>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peng]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhili]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Working capital optimization in a supply chain perspective]]></article-title>
<source><![CDATA[European Journal of Operational Research]]></source>
<year>2019</year>
<volume>277</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>846-56</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Análisis de estados financieros: un enfoque en la toma de decisiones]]></source>
<year>2018</year>
<publisher-name><![CDATA[Mc Graw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sasmal]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Food price inflation in India: The growing economy with sluggish agriculture]]></article-title>
<source><![CDATA[Journal of Economics and Finance]]></source>
<year>2018</year>
<volume>20</volume>
<numero>38</numero>
<issue>38</issue>
<page-range>30-40</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Solís]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Finanzas y derecho tributario]]></source>
<year>2018</year>
<publisher-name><![CDATA[Ediciones Universidad Católica del Perú]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Valencia]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Osorio]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Garay]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of capital requirements and credit composition in the transmission of macroeconomic and financial shocks]]></article-title>
<source><![CDATA[Revista ESPE - Ensayos sobre Política Económica]]></source>
<year>2017</year>
<volume>35</volume>
<numero>84</numero>
<issue>84</issue>
<page-range>203-21</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vásquez]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Vega]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestión de cuentas por cobrar y su influencia en la liquidez de la empresa Consermet S.A.C 2017]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Politécnica Salesiana, sede Cuenca Huanchaco]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yekti Nastiti]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Rambu Atahau]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Working capital management and its influence on profitability and sustainable growth]]></article-title>
<source><![CDATA[Business: Theory &amp; Practice]]></source>
<year>2019</year>
<volume>20</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>61-8</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
