Every administrator or manager who has responsibility for the management of a company's resources must weigh the economic and financial impact of his or her decisions on the operational management. Financial analysis and diagnosis is important to detect problems as early as possible and take corrective actions. It is crucial to understand the variables that determine the granting of credit to customers as well as the total costs of inventory management. It is necessary to understand the concepts associated with working capital management, which has as its object the management of current accounts, comprising current assets and short-term liabilities. The coal sector in the Department of Norte de Santander in Colombia represents an important source of energy and economic resources for the country. Given the quality of the reserves in the different geographic zones, it is essential to have sufficient information to access national and international markets, allowing for an increase in income generated by royalties and foreign exchange. There are 102 coal mines in Norte de Santander, all of which are undermined; of these, an average of 40 are located in Sardinata and close to 50 in the El Zulia-Sardinata area. Annual royalties for the department amount to 10,000 million pesos. This sector represents 30 percent of Norte de Santander's economy.
Alan : Filoloji
Dergi Türü : Uluslararası
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