Reconstrucción del enfoque del aumento y generación del efectivo para la Pyme de manufactura

Rivera González Igor () and Morúa Ramírez Juan ()
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Rivera González Igor: Instituto Politécnico Nacional
Morúa Ramírez Juan: Covarrubias Consultores

Contaduría y Administración, 2011, vol. 56, issue 2, 131-150

Abstract: This article is based on the hypothesis that continuous cash growth has been a principal target for small and medium manufacturing companies. We make a theoretical proposal about how to define the metrics used for the cash increase in a period of time, through the analysis of the way cash is generated, highlighting the importance of three key elements for cash generation: a) the transformation process, b) the optimization of materials and information flow, c) and value creation.

Keywords: aumento de efectivo; proceso de generación de efectivo; teoría trasformación-flujo-valor; teoría de restricciones (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:56:y:2011:i:2:p:131-150

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