Análisis De La Competitividad Del Aguacate Mexicano Para La Exportación a Estados Unidos

Abstract

Working capital management and profitability on the Spanish canned fish sector Gestão do circulante e rentabilidade no setor da conserva pesqueira em Espanha Spain is one the biggest producers of canned fish in Europe. Simultaneously, this sector is very relevant on the Spanish economy. In the last years some of the companies of the sector, mostly small and medium-sized enterprises, had been suffering liquidity problems and at the same time also low profitability rates, that can be associated, party, to the working capital management. Using a sample of 377 companies during the period between 2010 and 2018, this paper develops an economic and financial analysis focus on the working capital management and profitability. The results show the need of the companies to check their short-term financial policy and their investment on working capital.