Özet:

The present investigation was framed in a Colombian-Venezuelan border department, with the purpose of financially reviewing the coal sector, for the present investigation the objective was - To evaluate the solvency in the coal sector of the Norte de Santander Department period 2006-2009, for which a descriptive-quantitative methodology was proposed, where the calculations of financial indicators are framed in the studied population in order to reach the proposed goal, as a result it was found that all the profitability indexes of the sector deteriorated as of the year 2006. It is recommended to follow up on the management of short-term variables. To deepen and internalize the concepts of Working Capital (FM), Operating Necessities of Funds (NOF), Spontaneous Resources and Short Term Negotiated Resources. To audit the factors that define the operation of the company, among them: Information systems, planning skills, management control, analyze the bargaining power with suppliers and customers, review production policies and supply policies, collection systems, and the management of the company.

Anahtar Kelimeler: