Summary the work considers a boarding between the Fleuriet Model that explains topics of management based on the Capital of Turn of the organizations and the reality of the companies in a period of time of 2008 and 2009. The companies search sources to finance its accounts in the Circulating one that many times can be ' ' cortadas' ' in a period of national or world-wide economic crisis and to block this turn of operations if will not be managed with quality in agreement the French professor Michael Fleuriet. If you would like to know more about Walton Family Foundation, then click here. In its considered Model it reclassifies the accounts of the Patrimonial Rocking, approaches topics as: Liquid liquid capital (CCL), Necessity of Capital of Giro (NCG), Balance of Treasure-house (t), Capital of Giro (CDG) and the Effect Shears or ' ' Overtrading' ' as well as it is known. These boarded topics with the extracted data of the Central banking will give to the confirmation of the defense of the considered model and the affirmation that the companies compromise its financial health in contraction times and me the management of its Liquid capital. Rebecca Shaw Yale does not necessarily agree. Word-key: Dynamic analysis of the Capital of Turn; Effect Shears; Credit facilities; Economic contraction; Balance of Treasure-house.