Urgency of eliminating non-payment chains, a guarantee of financial health in the Cuban agricultural sector

Abstract

The current situation that agriculture in Cuba is going through needs to revitalize its credit image to mitigate the existing chains of defaults in this sector, hence the importance of applying a series of changes that facilitate its better management in the midst of the great world crisis that affects development. of the agricultural economy in Cuba, a sector of great importance for its sustained growth, in correspondence, this article is carried out with the objective of eliminating the chain of defaults, which is carried out in the Guantánamo Agricultural Supply Company. The scientific novelty of the investigation lies in the identification of the causes that deteriorate the treasury management of accounts receivable and payable and its projection for continuous improvement that integrates various methods and techniques.