出版社：Consejo Superior de Investigaciones Científicas
摘要：Inside organisations we always find constraints which the cash generation process a long and tortuous path. Our aim in this article is to offer a theoretical review of these constraints, from the process of transformation through to value added. This review takes a different point of view from classical management, focusing on small and medium-sized already established manufacturing organisations. Finally, the article mentions guidelines, with regards to cash generation, which propose continuous improvement: retrospective analysis and identifying the critical process; Defining key parameters and strategic piloting; Identifying the main element which limits cash generation within the critical process; Defining an action plan to reduce, control or eliminate the constraints on generation. Establishing the previous steps as a continuous cycle.
关键词：Cash generation constraints;uncertainty;variability;constraints;continuing improvement;limitantes de generación de efectivo;incertidumbre;variabilidad;restricción;mejora continua
