Financial strategies applied to current assets of diesel spare parts importers in the district of Riohacha

Derber Jose Soto Rodriguez, Jose Alfonso Yaguna Nuñez and Yimi Yesid Barros Farfan

Management (Montevideo), 2024, vol. 2, 36

Abstract: 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

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:dbk:manage:v:2:y:2024:i::p:36:id:1062486agma202436

DOI: 10.62486/agma202436

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