CHALLENGE IN WORKING CAPITAL MANAGEMENT: CASE STUDY OF MEXICAN MICROENTERPRISES DESAFIO EN LA ADMINISTRACION DEL CAPITAL DE TRABAJO: ESTUDIO DE CASOS DE MICROEMPRESAS MEXICANAS

Sara Lilia Pérez (), Patricia Delgadillo Gomez and Adriana Mercedes Ruiz Reynoso

Revista Global de Negocios, 2019, vol. 7, issue 2, 13-24

Abstract: Micro entrepreneurs in Mexico are tenacious entrepreneurs who establish their own business and generate jobs for society. 95.4% of the companies in the country are microenterprises that employ 39.8% of the employed personnel; however, its gross production is 9.8%. Therefore, it is necessary to analyze how they perform their daily operations, to identify opportunities for improvement in their operation. The objective was to analyze the operations of 4 microenterprises in the administrative-financial, operational and accounting-fiscal areas; to identify their problems and establish management, monitoring and control in the working capital management to improve the administrative and financial situation of micro-enterprises. This study was conducted in the State of Mexico, the state with the largest number of economic units in the country; in the municipality of Ecatepec de Morelos, which has the largest number of companies and population. The research was qualitative; it was carried out during 6 months of observation in the microenterprises. The in-depth interview, observation and analysis of documentation was used. The results obtained show that the working capital management is useful for micro-enterprises; it only requires adapting to the needs and particular characteristics of the business

Keywords: Working Capital Management; Mexican Microenterprises; Administrative-Financial; Operational and Accounting-Fiscal Level (search for similar items in EconPapers)
JEL-codes: G30 L26 M10 O12 (search for similar items in EconPapers)
Date: 2019
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