Working capital and evaluation of the risk and profitability position in Corporación CIMEX S.A, Matanzas

Authors

Keywords:

working capital, procedure, profitability, risk

Abstract

The article presented is part of the research in the Accounting and Finance career of the University of Matanzas, aimed at applying the procedure for the integral analysis of working capital and the evaluation of the risk and profitability position, in Corporación CIMEX S.A. , Matanzas, it is based on the dialectical materialist method, it uses theoretical methods such as: analytical-synthetic, inductive-deductive and historical-logical and empirical methods such as: direct observation, interview and document review, as well as, financial methods and tools that facilitated the achievement of the outlined objectives. At the end of the investigation, relevant information is obtained, which facilitates the decision-making process since it is particularized in the causes that modify favorably or unfavorably the risk and business profitability.

Author Biographies

Midorys Pérez Cuellar, University of Matanzas

Licenciada en Contabilidad y Finanzas, profesora Asistente, del Departamento de Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Matanzas. Se desempeña en la disciplina Finanzas en la carrera Contabilidad y Finanzas, cuanta con 9 años de experiencia en la Educación Superior.

Sandra Haydee Poey Domenech, University of Matanzas

Licenciada en Educación, carrera Economía, Máster en Educación Superior (Mención Didáctica en Educación Superior), profesora Auxiliar  del Departamento Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Matanzas. Coordinadora de la carrera Licenciatura en Educación .Economía. Se desempeña en la disciplina Finanzas de la carrera Contabilidad y Finanzas, cuenta con 22 años de experiencia en la Educación Superior.

References

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Published

05-10-2022

How to Cite

Pérez Cuellar, M., & Poey Domenech, S. H. (2022). Working capital and evaluation of the risk and profitability position in Corporación CIMEX S.A, Matanzas. Cuban Magazine of Finance and Prices, 6(4), 8–21. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V6N42022_MPCySHPD

Issue

Vol. 6 No. 4 (2022): octubre - diciembre

Section

Research articles

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