Gestión del capital de trabajo y su relación con la rentabilidad de las pymes de Cuenca, periodo 2019-2021

Abstract

Abstract: The main focus is to determine the management of working capital and the relationship with the profitability of small businesses in Cuenca, period 2019-2021. Supported in a mixed, non-experimental, documentary study, considering a total of 1,394 companies as a population of which 301 were considered as a sample, which belong to more than 30 economic activities. Initially he proceeded to analyze the behavior of the labor capital of small businesses in which it was determined that, low for the Financial reactivation, however, represents the possible coverage of short-term liabilities term. The behavior of the profitability of small companies was analyzed, in which A relatively high performance was evident in accordance with total assets. HE proposed strategies to improve the financial management of small businesses considering the scenario comprehensively by considering various dimensions. HE evaluated the management of working capital in terms of the profitability of the company, it was determined a moderate relationship between Working Capital Management and ROA.