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La gestión del capital de trabajo como proceso de la gestión financiera operativa


  • Selpa Navarro, Ambar Yudith
  • Espinosa Chongo, Daisy


La Gestión Financiera Operativa, es capaz de realizar la adecuada gestión del efectivo disponible, establecer los términos de crédito a conceder a los clientes que constituyan un estímulo y ello beneficie las ventas, definir adecuadamente el financiamiento corriente que minimice los costos y el manejo de los inventarios que reduzcan los costos asociados con estos y contribuya y facilite la toma de decisiones para lograr, de este modo, estabilidad o mejora en el tratamiento de los términos relacionados con el binomio rentabilidad y riesgo. La investigación se ha basado en los fundamentos teóricos relacionados con gestión, gestión por procesos y la Gestión del Capital de Trabajo, para plantear como objetivo general: Definir la Gestión del Capital de Trabajo como un proceso. The Operative Financial Management, is able to carry out the appropriate management of the available cash, to establish the credit terms to grant to the clients that constitute a stimulus and benefit the sales, to define the average financing that minimizes the costs and the handling of the inventories that reduce the costs associated with these appropriately and contribute and facilitate the taking of decisions to achieve, this way, stability or it improves in the treatment of the terms related with the binomial profitability and risk. The investigation has been based on the theoretical foundations related with management, management for processes and the Management of the Work Capital, to outline as general objective: To define the Management of the Work Capital as a process.

Suggested Citation

  • Selpa Navarro, Ambar Yudith & Espinosa Chongo, Daisy, 2009. "La gestión del capital de trabajo como proceso de la gestión financiera operativa," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, December.
  • Handle: RePEc:ges:articl:2008-10:29-53

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