Challenge In Working Capital Management: Case Study Of Mexican Microenterprises Desafio En La Administracion Del Capital De Trabajo: Estudio De Casos De Microempresas Mexicanas

Micro entrepreneurs in Mexico are tenacious entrepreneurs who establish their own business and generate jobs for society. 95.4% of the companies in the country are microenterprises that employ 39.8% of the employed personnel; however, its gross production is 9.8%. Therefore, it is necessary to analyze how they perform their daily operations, to identify opportunities for improvement in their operation. The objective was to analyze the operations of 4 microenterprises in the administrative-financial, operational and accounting-fiscal areas; to identify their problems and establish management, monitoring and control in the working capital management to improve the administrative and financial situation of micro-enterprises. This study was conducted in the State of Mexico, the state with the largest number of economic units in the country; in the municipality of Ecatepec de Morelos, which has the largest number of companies and population. The research was qualitative; it was carried out during 6 months of observation in the microenterprises. The in-depth interview, observation and analysis of documentation was used. The results obtained show that the working capital management is useful for micro-enterprises; it only requires adapting to the needs and particular characteristics of the business