Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador

Gustavo Flores-Sánchez; Jorge Campoverde-Campoverde; Tatiana Coronel-Pangol; Jonnathan Jiménez-Yumbla; Carlos Romero-Galarza

doi:10.3232/GCG.2019.V13.N3.02

Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador

Gustavo Flores-Sánchez
, Jorge Campoverde-Campoverde
, Tatiana Coronel-Pangol
, Jonnathan Jiménez-Yumbla
, Carlos Romero-Galarza

Universidad de Cuenca

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

Resumen

This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2018.The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability.This proves that managers can create value by reducing the current number of average days of working capital.

Título traducido de la contribución	Effect of working capital management on the profitability of SMEs in the clothing sector: Cuenca - Ecuador
Idioma original	Español
Páginas (desde-hasta)	48-65
Número de páginas	18
Publicación	Journal Globalization, Competitiveness and Governability
Volumen	13
N.º	3
DOI	https://doi.org/10.3232/GCG.2019.V13.N3.02
Estado	Publicada - 2019

Palabras clave

financial management
profitability of SMEs
short-term assets
short-term liabilities
working capital

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10.3232/GCG.2019.V13.N3.02

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@article{3417941f05d14302ab597f4add74a77a,

title = "Efecto de la gesti{\'o}n del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador",

abstract = "This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2018.The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability.This proves that managers can create value by reducing the current number of average days of working capital.",

keywords = "financial management, profitability of SMEs, short-term assets, short-term liabilities, working capital",

author = "Gustavo Flores-S{\'a}nchez and Jorge Campoverde-Campoverde and Tatiana Coronel-Pangol and Jonnathan Jim{\'e}nez-Yumbla and Carlos Romero-Galarza",

year = "2019",

doi = "10.3232/GCG.2019.V13.N3.02",

language = "Espa{\~n}ol",

volume = "13",

pages = "48--65",

journal = "Journal Globalization, Competitiveness and Governability",

issn = "1988-7116",

number = "3",

}

Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador. / Flores-Sánchez, Gustavo ; Campoverde-Campoverde, Jorge; Coronel-Pangol, Tatiana et al.
En: Journal Globalization, Competitiveness and Governability, Vol. 13, N.º 3, 2019, p. 48-65.

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

TY - JOUR

T1 - Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones

T2 - Cuenca – Ecuador

AU - Flores-Sánchez, Gustavo

AU - Campoverde-Campoverde, Jorge

AU - Coronel-Pangol, Tatiana

AU - Jiménez-Yumbla, Jonnathan

AU - Romero-Galarza, Carlos

PY - 2019

Y1 - 2019

N2 - This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2018.The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability.This proves that managers can create value by reducing the current number of average days of working capital.

AB - This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2018.The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability.This proves that managers can create value by reducing the current number of average days of working capital.

KW - financial management

KW - profitability of SMEs

KW - short-term assets

KW - short-term liabilities

KW - working capital

UR - https://www.scopus.com/pages/publications/85151817769

U2 - 10.3232/GCG.2019.V13.N3.02

DO - 10.3232/GCG.2019.V13.N3.02

M3 - Artículo

AN - SCOPUS:85151817769

SN - 1988-7116

VL - 13

SP - 48

EP - 65

JO - Journal Globalization, Competitiveness and Governability

JF - Journal Globalization, Competitiveness and Governability

IS - 3

ER -

Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador

Resumen

Palabras clave

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