Financial strategies applied to current assets of diesel spare parts importers in the district of Riohacha
DOI:
https://doi.org/10.62486/agma202436Keywords:
strategies, financial, assets, current, companiesAbstract
The purpose of the study was to identify the financial strategies applied to current assets in companies importing diesel spare parts in Riohacha, La Guajira. A quantitative and descriptive approach was used, with a non-experimental, cross-sectional, field design. Ten informant units from five companies were surveyed by means of a structured questionnaire using a Likert scale. The results highlighted the importance of current assets for financial and operational health, which can lead to liquidity problems, inefficiencies, lost opportunities and a decrease in profitability. It was concluded that there is potential for improvement in financial management, highlighting liquidity optimization, risk management and adequate financial planning as crucial elements
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