Modelo de efectivo óptimo y flujos de caja para una empresa dedicada a la venta de equipos para fluidos : caso de estudio

Abstract

SMEs face, among other challenges, the proper management of cash or cash flow generated by their economic activity, in order to guarantee the operation and continuity of the business and, at the same time, not have unemployed resources that generate an opportunity cost. For this reason, this case of proposing for a company in the industrial sector the adoption of a model (or models) that allows them to study to determine what is the optimal level of cash , which helps them to indicate when a value is very high (low) and take action to balance the adequate amount of monetary resources. There are models such as Miller - Orr, Baumol, CFAR risk analysis and empirical percentages of the level of income that contribute to managing cash, which are adjusted according to the cash needs of each company.