%0 Examen Complexivo %A Berrezueta Barzallo, Kerly Michelle %I Machala : Universidad Técnica de Machala %D 2017 %G %T El ciclo de conversión del efectivo de una empresa de producción y su importancia en la toma de decisiones. %U http://repositorio.utmachala.edu.ec/handle/48000/10119 %X At present the companies take a lot of importance in the study of the current assets and liabilities that they possess, for this the administrative management makes use of countless financial tools that allow them to perform in a better way the performance of their work, evaluating the behavior that obtained the company for a certain period. The functions of the managers include the management of working capital, focusing their study on short-term assets and liabilities, because these represent the current part of the company both in investment and in the debts it maintains, all this is order to achieve compliance with one of the main objectives of companies, maintain a stable level of solvency. The research work is based on the calculation of the cash conversion cycle of a production company in the region and its importance, for which use is made of financial statements reviewed by the Superintendency of Companies; in addition, the present review uses scientific articles carried out by authors of the field of research for the performance of the theoretical part, giving greater emphasis to the report, and ass last presents the conclusions that allow to have an overview of the results obtained from the company subject to evaluation.