La administración de capital de trabajo, liquidez y rentabilidad como factores de crecimiento y competitividad de las PYMES en el sector de prendas de vestir de la ciudad de Cuenca en el período 2014-2016

Abstract

This research has as objective to identify the main deficiencies that could be improved in small and medium enterprises of the clothing manufacturing sector from the city of Cuenca, caused by lack of knowledge and maintenance of an inadequate management of Net Working Capital; in order to promote the growth and competitiveness of the Pymes in the sector.

It is part of a quantitative analysis research using parametric and non-parametric tests with the collection of secondary information to analyze and obtain results. The population of interest is constituted by the small and medium enterprises of the clothing manufacturing sector of the city of Cuenca, for which deals with the variable Working Capital and its management due to find out if it contributes to a variation in the Liquidity and Profitability. The Current Liquidity was estimated through the Mann-Whitney U test; while the Profitability through the Student t test for independent samples. The main results lie in the identification of no significant differences between the group of companies in the study variables, and it is the small companies that have a Net Working Capital management superior to the medium companies