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

• Soto Rodriguez, Derber Jose ^[2] ; Yaguna Nuñez, Jose Alfonso ^[1] ; Barros Farfan, Yimi Yesid ^[1]
  1. [1] Universidad de La Guajira

     Universidad de La Guajira

     Colombia

     
  2. [2] Universodad de la Guajira
• Localización: Management: (Montevideo), ISSN-e 3046-4048, Vol. 2, Nº. 0, 2024 (Ejemplar dedicado a: Management (Montevideo))
• Idioma: inglés
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• Resumen

  • 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