Due to the constant economic changes faced by the nation as a result of state interference and the economic, political and social crisis the country is going through, a hyperinflationary economy has developed, characterized by the constant fluctuation of prices, the scarcity of inputs, the absence of foreign currency liquidity, which has caused entrepreneurs to be able to be active in the market to be a real challenge.
For this reason, it is necessary to restructure the policies, strategies and activities carried out in the organizations, with the firm purpose of reaching efficiency and effectiveness in spite of the environment in which the companies are currently developing.
That is why this problem demands that companies have an efficient management of current assets, especially cash and inventory accounts, since they are considered the backbone of organizations, having a positive or negative impact on the company.
It should be noted that since these accounts are responsible for generating the money needed to continue operating, they are also the transcendental axis that serve to comply with accounting strategies to strengthen the management of current assets, which in turn generate economic growth that benefit the healthy operation of the business that allows to cover obligations, continue producing and competing in the market.
To conclude, it is very important to highlight that these current assets are determinant to be able to transcend time and are also the factors that serve to measure the economic situation of the company, since its inventory speaks for itself and the cash serves as an investment mechanism and to take advantage of the acquisition of supplies and materials at special times.