El fondo de maniobra como indicador clave en la situación financiera de las empresas agrícolas en Piura 2019

The objective of the research is to determine the working capital as a key indicator of the financial situation of agricultural enterprises. For this reason, it will be developed under the Non-Experimental type of study, the design that will be handled is Descriptive-Correlational since it involves the description, records, analysis and interpretation of the current environment of the study variables. Finally, it is concluded that at the time of carrying out the accounting analysis of an agricultural company it is determined that there are several key indicators that are useful to reflect the financial state of the current reality of the company, but one of the most important is the working capital, the magnitude of which it is important since, as a key indicator, it serves as a measure of the company’s capacity to compare the evolution of its financial health in the short term.