Ciclo operativo y de conversión del efectivo de la asociación fuente natural el POGLLO, el efecto en su rentabilidad.

Abstract

The managers are responsible for the Companies corresponding to the different sectors that have the objective of obtaining better indicators, therefore the Financial Statements are found, that is why it has been proposed as a research objective to calculate the Operational and Conversion Cycle of the Cash from the El Pogllo Natural Source Association and its effect on profitability through the use of its financial statements as an input for calculation, based on the results obtained, proposing suggestions to improve profitability, consequently the literature research was carried out, In addition, the descriptive and analytical method was used, in effect the Financial Statements of the company and its different indicators were analyzed, including the Cash Conversion Cycle and the Operating Cycle, this is how it was possible to establish that the company performs its payments in less than one day, your accounts receivable do not exceed 30.4 days, Eda Average inventory (EPI) is 3.51 days and the company's Operating Cycle is 33.9 days, although the EL POGLLO NATURAL SOURCE ASSOCIATION has very good collection and payment periods, its financial indicators result favorable, its operating cycle is superior to the rotation of accounts payable, which is very rewarding.