Impacto del incremento del Iva al 15% en la gestión del capital de trabajo de la empresa ‘El Salinerito’ de la parroquia Salinas, cantón Guaranda, provincia Bolívar, periodos 2024-2025.

Abstract

This research analyzes the impact of the increase of Value Added Tax (VAT) to 15% on the working capital management of the company “El Salinerito” during the 2024–2025 periods; the study follows a descriptive–analytical design with a mixed approach that integrates a survey applied to personnel directly related to the accounting area and interviews with strategic positions; the collected information allows the examination of effects on cost structure, liquidity, and cash conversion cycle. The results show that the VAT increase is incorporated as a pressure on the cost structure, leading to adjustments in pricing and resource allocation; regarding working capital management, liquidity constraints and changes in accounts receivable, accounts payable, and inventory dynamics are identified; these elements interact and generate an extension of the cash conversion cycle; the relationship between tax burden and cash recovery reflects a higher demand for financial control. Based on these findings, the Integrated Adaptive Financial Management Model (MIGFA).