Analyze the strategies of working capital used by the pharmaceutical industry. It is a descriptive study and fieldwork, the study population were 17 drugstores in the municipality of Riohacha. The results showed that 61% of companies in the financial sector strategies of assets, current liabilities and finance. It concludes that companies in this sector, using financial policies, but are reluctant to invest the surplus cash it recommends some financial strategies of working capital that can contribute to the development of these enterprises..
