Contaduría y administración
versión impresa 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.
Palabras llave : cash growth; cash generation process; theory of transformation-flow-value; theory of constraints.