Análisis de la gestión del capital de trabajo y principales indicadores financieros del sector ferretero, período 2016 - 2018.

Abstract

This research work seeks to carry out an analysis of the management of working capital in the profitability of the hardware sector through a financial analysis that demonstrates the importance of proper management of financial resources, for which each component that makes up the resource availability. Likewise, it seeks to analyze the main ratios related to operating indices, liquidity indices, indebtedness indices and profitability indices, an analysis of the composition of the investment and indebtedness. The population for this project is represented by 964 companies in the hardware sector of the G4663.21 classification, whose information is in the Superintendence of Companies, Securities and Insurance, for which an analysis of the financial results of the main figures was used They were classified by the size of the companies. The research was conducted under a quantitative approach through a descriptive analysis that shows the financial behavior of the segment. In conclusion, it was obtained that a greater portfolio turnover guarantees more effective collections, that these had a behavior with times greater than 53 days and their inventories on average take 110 days to leave the warehouse hanger.