Capital de trabajo y su incidencia en la gestión financiera de la empresa de transportes ‘’Grucormarsa S.A‘’ período 2020-2022.

Abstract

This research focuses on analyzing the impact of working capital on the financial management of GRUCORMARSA S.A., considering this component as a fundamental indicator of both operational effectiveness and short-term economic solidity in the business environment, focusing on developing a solid theoretical foundation and identifying areas of improvement for the optimization of economic and operational performance. Relevant theories, models and approaches to working capital were explored, breaking down its structure and composition. The methodology used followed a mixed approach, adopting a positivist and phenomenological paradigm, using interviews and surveys to obtain information from the company's main actors. The results highlight the efficiency in the current financial management of GRUCORMARSA S.A, evidenced by effective practices in the management of working capital and a deep understanding of its structure. However, opportunities for improvement were identified, such as optimizing the recovery of accounts receivable and diversifying financing sources. The proposal includes the implementation of more rigorous collection strategies and the exploration of new financing lines. In conclusion, the company shows financial strength, but opportunities for improvement point to the need for proactive actions. It is recommended to develop training programs, promote technological innovation and establish strategic alliances to strengthen the financial management of GRUCORMARSA S.A. This study contributes to the understanding of working capital management and offers practical guidelines for companies seeking to improve their efficiency and financial strength.