La gestión del capital de trabajo y su impacto en la liquidez y rentabilidad del negocio su pollería en el período 2023 y 2024.

Abstract

The research entitled “Working capital management and its impact on the liquidity and profitability of the Su Pollería business in the periods 2023-2024” aimed to analyze how working capital management, through the administration of cash, accounts receivable, inventories, and accounts payable, influences the liquidity and profitability of the company. This topic is particularly relevant for small and medium-sized businesses, as proper working capital management allows them to maintain financial stability, ensure timely fulfillment of obligations, and generate sustainable profits over time. A mixed methodological approach was used to conduct the research, with a predominance of inductive qualitative analysis supported by quantitative data from the company's financial statements. Tools such as financial ratio analysis were used, focusing on working capital, liquidity, and profitability indicators, including current liquidity, acid test, inventory turnover, accounts receivable turnover, return on assets (ROA), and return on equity (ROE). This approach allowed not only for accurate calculations, but also for a comprehensive interpretation of the results, taking into account the operational and financial context of the business. The findings of the research show that Su Pollería has significant limitations in its working capital, a situation that is reflected in the decrease in current liquidity during the period analyzed. This deterioration means that the company faces difficulties in meeting its short-term obligations on time, which increases financial risk and the need for stricter management of available resources. One of the determining factors in this situation is the increase in current liabilities, which was not accompanied by a proportional increase in current assets, causing an imbalance in the financial structure. Despite this unfavorable scenario in terms of liquidity, the study reveals that the company managed to improve its profitability levels. This performance is explained by greater efficiency in inventory management, which made it possible to reduce stock levels, increase product turnover, and minimize storage costs and the risks associated with the deterioration of merchandise. Likewise, progress was observed in the management of accounts receivable, which enabled faster cash recovery, although cases of delinquency persist, affecting the availability of immediate liquidity. On the other hand, profitability indicators, such as ROA and ROE, showed positive performance in the 2024 period compared to 2023. This means that the company was able to generate higher profits both with its total assets and with the resources contributed by its owners. The increase in net income shows that, despite liquidity and working capital constraints, the company has managed to optimize the use of its resources in the short term. In conclusion, the research confirms that proper working capital management is a determining factor for the financial balance and sustainability of Su Pollería. The company needs to strengthen its control of current liabilities and adopt strategies that will enable it to improve its available working capital. Among these strategies, it is recommended to optimize credit and collection policies to reduce delinquency levels, as well as to continue with efficient inventory control, which has improved profitability. Finally, the company must seek an adequate balance between liquidity and profitability, as both factors are essential to ensure its growth and permanence in the market.