Optimización del flujo de beneficios a través del ciclo de efectivo : un estudio de caso en Almacenes Economiza en la ciudad de Machala.

Abstract

The proposal of this research is to solve the problems in the portfolio, credit and purchases in a business of new appliance stores, due to the lack of knowledge in these topics that talks in the operational activity of the commercial activity from the appliance stores. Through this research, a proposal will be laid out for the management of the Logistic, in order to get the greater current flow rate than the operational liability to achieve a desired cash flow. The store will be able to have a cash flow desired only if: a daily control and efficient monitoring of the clients’ receivable accounts. In the case of credit, we give them with an instituted policies to award a sale with financing and in purchases, we determine the level of purchase of goods based on the availability of cash. Qualitative and deductive method will be used to obtain reliable information which valid the field study, based on statistical data, construction and analysis of the financial proposal that allows us to understand the right cash flow reflected in the portfolio department, credit and purchase so in this way we will know how much we can afford to buy keeping in mind the money collected. In addition, if the credits were given to people who can be responsible and have their way to pay on time monthly as a result the store will have enough money to buy the new merchandise. When the current flow rates are determined per month, it will deal with development business, current and shortterm liability in its turn the store can have incomes.