SUMMARY
The mining sector has become relevant in recent years due to the increase in the world demand for energy products such as oil and coal, as they are non-renewable resources, these products are becoming increasingly important, so the research proposed as an objective, to present strategic guidelines to support the management of the coal sector of the department, so it was necessary to inquire about the short-term financial management in the companies of the sector, it was found that it is recommended to follow up on the management of short-term variables. To deepen and internalize the concepts of Working Capital (FM), Operating Necessities of Funds (NOF), Spontaneous Resources and Negotiated Short Term Resources. To audit the factors that define the operation of the company, among them: Information systems, planning skills, management control, analyze the bargaining power with suppliers and customers, review production policies and supply policies, collection systems, and the management of the company.