Gestión del capital de trabajo y métodos de valoración de existencias en las empresas medianas de la provincia de Pichincha, período 2014 - 2018

Abstract

Abstract: The efficient management of financial resources and the correct choice of an inventory valuation method, directly influences the short and long term decision making of companies. Therefore, the purpose of this research is to analyze working capital management and to identify the different inventory valuation methods. A descriptive study was conducted with quantitative approach of medium-sized companies in the province of Pichincha, taking into account that the operational activity and economic sector is maintained during the period 2014 -2018, the database of financial statements were extracted from the website of the Superintendence of Companies, Securities and Insurance. The results obtained show that the sector that has an efficient working capital management is the agriculture sector and on the contrary the manufacturing sector does not adequately manage its capital. It was also determined that the weighted average cost method is the most applied by medium-sized companies in the province of Pichincha.