Inflación y Administración del capital de trabajo

Inflation has had many definitions through the time, however, all agree that this presents a feature: A sustained rise in prices on the market over time. On the other hand, it is called working capital management to how the resources of a company are managed in the short term. These two aspects are of paramount importance and therefore, must take into account for the normal development of economic activity of a company. This research has as general objective link theories between inflation and working capital management. To do this, it conducted a literature review of theories on the two variables; subsequently, the theoretical connection considering the way inflation affects on each of the items of working capital management was established. As results of this exercise, it was concluded that inflation creates distortions in the financial information due to the undervaluation of inventories, false costs and fictitious revenue that leads to the generation of unrealistic profits during the exercise period. To remedy this effect, financial management must implement policies to manage properly each of the items that make up the working capital, in addition, the financial statements must be adjusted to provide adequate information and be in the ability to make good decisions.

• Autores: Logreira Vargas, Jaime Andrés
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2016
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/393
• Acceso en línea: https://hdl.handle.net/11323/393; https://repositorio.cuc.edu.co/
• Palabra clave: Inflación; Capital de trabajo; Administración del capital de trabajo; Administración financiera
• Rights: openAccess
• License: Atribución – No comercial – Compartir igual