Description

The article presents the most important results of financial planning executed in the company Productos Don José in the municipality of La Union, Nariño. The task in this particular company was very important, because it is a small family agribusiness at northern of Nariño with about 100 years of tradition. Through quantitative and qualitative techniques such as analyzing financial statements and analysis of the organizational situation through interviews, focus groups and observation guides was possible to investigate its administrative and financial affairs. The contributions of major significance in this investigation were the readjustment of the cash cycle, efficiency in variables: operating working capital, operating net working capital, free cash flow and economic value added. With these results, managers of Productos Don José are expected to make wise andassertive decisions around the three pillars of business development: operating, financing and investment.