PRESUPUESTO DE CAPITAL DE TRABAJO PARA LA EMPRESA “TRANSCOMERINTER” DE LA CIUDAD DE TULCÁN

Abstract

Over time, organizations have adapted and considered necessary to establish a solid financial plan that contributes to the fulfillment of maximizing shareholder wealth and, therefore, focuses on improving the financial health of an entity. After carrying out the corresponding diagnosis in the present investigation, it was determined the requirement to establish a working capital budget for the company Transcomerinter Cía. Ltda., That improves the levels of liquidity and therefore contributes to its growth and development. This paper aims to study and evaluate the state of the working capital for the company Transcomerinter Cía. Ltda. To achieve this, a group of financial indicators is chosen and a joint result of the state of working capital is reached with the help of the Certainty Factor taken from MYCIN, the well-known Expert System for medical diagnoses. This allows proposing measures to reverse this unfavorable situation.