Abstract

RIVERA GONZALEZ, Igor  and  MORUA RAMIREZ, Juan. Rebuilding the cash increase and generation approach for manufacturing SME's. Contad. Adm [online]. 2011, n.234, pp.131-150. ISSN 0186-1042.

This article is based on the hypothesis that continuous cash growth has been a principal target for small and medium manufacturing companies. We make a theoretical proposal about how to define the metrics used for the cash increase in a period of time, through the analysis of the way cash is generated, highlighting the importance of three key elements for cash generation: a) the transformation process, b) the optimization of materials and information flow, c) and valué creation.

Keywords : cash growth; cash generation process; theory of transformation-flow-value; theory of constraints.