<?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>2073-6061</journal-id>
<journal-title><![CDATA[Cofin Habana]]></journal-title>
<abbrev-journal-title><![CDATA[Cofin]]></abbrev-journal-title>
<issn>2073-6061</issn>
<publisher>
<publisher-name><![CDATA[Editorial UH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2073-60612020000100001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Integración de estrategias comerciales y financieras en la Corporación CIMEX S. A.]]></article-title>
<article-title xml:lang="en"><![CDATA[Integration of Trading and Financial Strategies at the Cuban Corporation CIMEX S.A.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez Quevedo]]></surname>
<given-names><![CDATA[Jorge Ernesto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Monagas Docasal]]></surname>
<given-names><![CDATA[Marusia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Corporación CIMEX S. A.,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</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>14</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612020000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612020000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612020000100001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En las empresas comerciales existen áreas como la logística, la comercial y la financiera, que influyen en el comportamiento de los inventarios y lo determinan. Si bien pueden tener intereses particulares contrapuestos, no debe olvidarse la razón de ser de la organización: satisfacer la demanda de los clientes a través de una empresa sólida. El diagnóstico efectuado en la Corporación CIMEX S. A. demostró que, al no existir congruencia entre las estrategias y procedimientos de carácter comercial y financiero, la organización ejecuta compras en volúmenes y frecuencias que no se corresponden con las capacidades financieras, lo que desemboca en elevados montos de inventario con baja rotación que drenan la liquidez inmediata. Por esta razón, se propone un procedimiento capaz de integrar las estrategias comerciales y financieras.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Trading companies have logistics, sales, and finance departments which influence and determine inventory behavior. Although these departments could have opposing viewpoints, reasons for companies&#8217; existence should not be forgotten: To satisfy customers&#8217; needs through a solid business. The diagnosis made at the Cuban corporation CIMEX S.A. showed that the lack of consistency between trading and financial strategies and procedures causes the corporation to purchase amounts of inventory which are larger and more frequent than its financial capacity permits, which causes, in turn, a low inventory turnover draining immediate liquidity. This is why a method for integrating trading and financial strategies is suggested.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[administración del capital de trabajo]]></kwd>
<kwd lng="es"><![CDATA[efectivo]]></kwd>
<kwd lng="es"><![CDATA[inventario.]]></kwd>
<kwd lng="en"><![CDATA[management o working capital]]></kwd>
<kwd lng="en"><![CDATA[cash]]></kwd>
<kwd lng="en"><![CDATA[inventory.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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</article>
