<?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>S2073-60612023000200014</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Fundamentos conceptuales para el análisis y administración del capital de trabajo para el sector empresarial]]></article-title>
<article-title xml:lang="en"><![CDATA[Conceptual fundaments for analysis and administration of the working capital for the business sector]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Duany]]></surname>
<given-names><![CDATA[Aleisky]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Banco de Crédito y Comercio Sucursal 8381 ]]></institution>
<addr-line><![CDATA[Palma Soriano Santiago de Cuba]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>17</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612023000200014&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612023000200014&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612023000200014&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este artículo se propone exponer la importancia de realizar un análisis del capital de trabajo en la actividad empresarial, con el fin de tomar decisiones adecuadas. Dicho análisis permitirá a las empresas medir los recursos financieros de que dispone para cumplir con las obligaciones contraídas con sus suministradores, así como la utilización de diferentes indicadores que evalúen la estructura financiera a través de diferentes técnicas de análisis económico y financiero existentes. Un eficiente análisis del capital de trabajo puede resultar de gran interés para el empresario financiero, ya que le permite a la empresa lograr los niveles apropiados de solvencia y una situación financiera favorable que le proporcionen prestigio comercial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This article aims to expose the importance to accomplish an analysis of the working capital in the business activity, in order to take adequate decisions. The analysis will allow the companies measuring the financial resources that are arranged as a mere formality with the obligations contracted with his suppliers, as well as the utilization of different indicators that evaluate the financial structure crosswise of different techniques of economic analysis and financier existent. An efficient analysis of the working capital can be of great interest for the financial businessman, since you allow the company achieving the levels adapted of solvency and a favorable financial position that they provide him commercial prestige.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[capital]]></kwd>
<kwd lng="es"><![CDATA[solvencia]]></kwd>
<kwd lng="es"><![CDATA[liquidez]]></kwd>
<kwd lng="es"><![CDATA[riesgos]]></kwd>
<kwd lng="en"><![CDATA[capital]]></kwd>
<kwd lng="en"><![CDATA[solvency]]></kwd>
<kwd lng="en"><![CDATA[liquidity]]></kwd>
<kwd lng="en"><![CDATA[risks]]></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[Cardona]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Cano]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis del ciclo de liquidez, ciclo de caja y el capital de trabajo neto operativo en el hospital Marco Fidel Suárez de Bello]]></article-title>
<source><![CDATA[Funlam Journal of Students&#8217; Research]]></source>
<year>2017</year>
<numero>2</numero>
<issue>2</issue>
<page-range>56-65</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chosgo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La importancia del capital de trabajo en la estabilidad financiera de las empresas productivas.]]></article-title>
<source><![CDATA[Universidad y Cambio]]></source>
<year>2017</year>
<volume>2</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>17-21</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Delgado]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Análisis de Estados Financieros]]></source>
<year>2019</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Trillas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Eugene]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fundamentación de Administración Financiera]]></source>
<year>2018</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Patria]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gitman]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fundamentos de Administración Financiera]]></source>
<year>2006</year>
<publisher-loc><![CDATA[La Habana ]]></publisher-loc>
<publisher-name><![CDATA[Editorial Félix Varela]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Macías]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Suárez]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Rugel]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capital de trabajo y su relación con las compañías aseguradoras]]></article-title>
<source><![CDATA[Observatorio de la Economía Latinoamericana]]></source>
<year>2018</year>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moyer]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[McGuigan]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Kretlow]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración Financiera Contemporánea]]></source>
<year>1981</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Navarro]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Temas de Administración Financiera]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Manizales ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nelito]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<source><![CDATA[Indicadores de análisis del capital de trabajo desde una perspectiva sociológica]]></source>
<year>2017</year>
<publisher-loc><![CDATA[Buenos Aires ]]></publisher-loc>
<publisher-name><![CDATA[Universidad de la Matanza]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Perdomo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración financiera de Tesorería]]></source>
<year>2001</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sarduy]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Intriago]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La gestión del capital de trabajo en el sector turístico]]></article-title>
<source><![CDATA[Cofin Habana]]></source>
<year>2018</year>
<volume>12</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>337-49</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Van Horne]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Wachowiez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fundamentos de Administración Financiera]]></source>
<year>2002</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Pearson Educación]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Weston]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Brigham]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fundamentos de la Administración Financiera]]></source>
<year>2006</year>
<publisher-loc><![CDATA[La Habana ]]></publisher-loc>
<publisher-name><![CDATA[Editorial Félix Varela]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
