El capital de trabajo como factor de rentabilidad de la empresa comercializadora de cacao Henry Sarmiento.

Abstract

Working capital is one of the most important items within a company since it reduces the risks of companies in the event of non-compliance with their obligations. The purpose of this case analysis is to evaluate the administration of working capital by reviewing bibliographic sources in order to improve profitability in the cocoa trading company Henry Sarmiento. The research was based on data collection through the quantitative approach with descriptive-deductive methodology. The results of the study reflect a good management of working capital through the application of strategies and controls, however, there is a surplus of cash that can be better invested. It is concluded that the knowledge from the owner has allowed to increase the competitive level of the company in the market, however, the lack of an investment plan has restricted its business growth.