Administración eficiente del capital de trabajo de la Companía Líneas y Redes Eléctricas del Centro (LYREC) Cía. Ltda., para el período 2014, en Riobamba

Abstract

Proper management of working capital is vital for the viability of operations in the company “Líneas y Redes del Centro” (LYREC) Ltd. Co; by means of this short-term financial management as it is also known, we seek to manage current assets (available, enforceable, feasible and deferred) and current liabilities (suppliers, taxes and internal obligations), focused on stablishing a balance between profitability and risk in order to increase the value of the company. To enhance profitability and utility of LYREC. Ltd. Co., it is proposed to apply sources of financing, credit policies, strategies and tools to efficiently manage their working capital. As a result of this proposal proper management of working capital will be obtained for a daily normal performance and with the course of time it leads to business success. For the development of this work the research methodology was applied with a mixed approach, in other words, quantitative and qualitative data were used. The quantitative approach was applied in the financial area as well as the Financial Statements and the qualitative approach to data analysis and interpretation of research results. The conclusions and recommendations are: socialize and implement this document in order to instruct and train staff and talent of the company on optimal management of working capital and with the results obtained financial manager or the Manager have the right and faculty to make the best decisions regarding the operation of the company.