MSc. Ambar Yudith Selpa Navarro MSc. Daisy Espinosa Chongo of the Department of Accounting and Finance professors at the University of Matanzas Camilo Cienfuegos-Cuba, mentioned in her article on: Working Capital Management as a process of Financial Operations Management, that "in today's world where companies seek to maintain afloat in an eminently capitalist market, it is essential to draw up strategies that advocate the development of large, medium and small associations. In this sense, it is necessary to use techniques that help the correct development of companies in terms of the use of working capital as a source of development. The country is not exempt from this process and for decades seeks the continuous improvement of all branches of the economy, locating the tourism sector as one of the largest sources of income of the island. It is evident then the importance of the fact tha...