Short-term financial administration in the Camagüey poultry company

Authors

Keywords:

financial management, working capital, constraints

Abstract

The objective of the present work is to determine the main limitations in the financial administration of the working capital in the Camagüey Poultry Company. The study presented is an exploratory research with a mixed approach, using content analysis techniques and interviews with experts. The company under study presents insufficiencies in the financial management of its working capital related to the poor application of financial analysis techniques, the absence of qualitative analysis that explains the causes of the detected deficiencies and the non-performance of financial risk analysis. In addition, serious financial limitations are recognized in the company due to breaches of production and sale plans and the non-application of financial management systems. It is concluded that the company has a lack of liquidity, difficulties in accessing financing, non-compliance with payment obligations and delayed collection.

Author Biographies

Silvio Pérez Conde, Empresa Avícola Camagüey, Florida, Cuba

Licenciado en Contabilidad y Finanzas. Actualmente cursa la maestría en Contabilidad Gerencial. Labora en la Empresa Avícola Camagüey donde ha desempeñado funciones de director económico de la unidad 29 y actualmente es administrador de esta unidad.

Luis Carlos Gámez Adame, Universidad de Guadalajara – CUCSUR, Autlán de Navarro, México

Licenciado en Contaduría Pública, Maestro en Impuestos y Doctor en Ciencias Contables Financieras. Profesor Titular A del Departamento de Contaduría Pública del CUCSUR -UDG. Ha sido director de tesis de licenciatura y maestrías. Ha participado como ponente en Congresos de reconocido prestigio y publica periódicamente en Revistas Indexadas. Se ha desempeñado como Jefe de Departamento, Secretario Administrativo y en la actualidad Director de Postgrado. Investigador Candidato SNI.

Ana Fernández Andrés, Universidad de Camagüey, Cuba

Licenciada en Economía, Master en Finanzas y Créditos y Doctora en Ciencias Económicas. Profesora Consultante de la Facultad de Ciencias Económicas de la Universidad de Camagüey. Miembro del claustro docente de la Maestría de Contabilidad Gerencial. Ha sido directora de tesis de licenciatura, maestrías y doctorados. Ha participado como ponente en Congresos de reconocido prestigio y publica periódicamente en Revistas Indexadas. Ha sido profesor huésped en universidades latinoamericana. Miembro del Consejo Editorial de la Revista Retos de la Dirección y árbitro de cinco revistas. Ha sido oponente de defensa de tesis de licenciatura, maestrías y doctorados. Ha recibido reconocimientos por su labor profesional como la Distinción Especial del Ministro de Educación Superior de Cuba, el Premio Abel Santamaría de la ANEC y el Premio Carlos Rafael Rodríguez por la obra de la vida.

Marlene Valdéz García, Universidad de Camagüey, Cuba

Profesora Auxiliar y Master en Contabilidad gerencial. Se desempeña como coordinadora de la carrera de Contabilidad y Finanzas en el CUM Florida, Universidad de Camagüey. En los últimos tres años obtuvo ocho publicaciones de artículos, memorias de evento y libros, ha participado en 8 eventos nacionales y tres internacionales. Es miembro y asesora de la comisión de proyecto de desarrollo local y territorial y de proyectos. Ha tutorado trabajos de diplomas y tesis de maestrías. Actualmente se encuentra desarrollando su doctorado en Ciencias Contables Financieras.

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Published

14-10-2023

How to Cite

Pérez Conde, S., Gámez Adame, L. C., Fernández Andrés, A., & Valdéz García, M. (2023). Short-term financial administration in the Camagüey poultry company. Cuban Magazine of Finance and Prices, 7(4), 32–43. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/04_V7N42023_SCPyOtros

Issue

Vol. 7 No. 4 (2023): octubre - diciembre

Section

Research articles

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