Análisis de la gestión de capital de trabajo en la PYMES del sector comercial al por menor de productos textiles y prendas de vestir (CIIU G4782.00) mediante el método del NOF (Necesidades Operativas Defondos) y fondo de maniobra en el periodo 2019-2022.

Abstract

This study aims to contribute to the body of knowledge in the field of working capital management within small and medium-sized enterprises (SMEs) in the retail sector of textile and apparel products. The research employs the method of operating fund requirements and working capital, utilizing a cross-sectional, quali-quantitative approach that is descriptive, exploratory, and correlational. Additionally, a documentary analysis of the financial information of companies grouped in this sector was conducted. Subsequently, through the Delphi technique, relevant factors were identified that should be considered for adequate working capital management and that affect perceived performance in the period from 2019 to 2022. The results demonstrated that these companies exhibit weak management in this area, particularly in economic and financial sustainability, evidenced by negative working capital (WC). This contrasts with efficient operational survival management, indicated by negative operating fund requirements (OFR), but due to the intrinsic risk factors of the country, this can lead to financial difficulties and potential insolvency if future strategies are not implemented.