Importancia de sistemas informáticos en áreas contables, su aplicación en flujos de efectivo en empresas bananeras para tomar decisiones acertadas.

Abstract

Nowadays technology is part of every aspect of life in society, and the business environment is not the exception since its inclusion in both hardware and software form has enormously enhanced enterprise´s capacity for processing information. In the present work proceeded to elaborate the statement of cash flow by using the indirect method from the company AGROJASAR S.A categorized as a medium-sized business; using the informatics tool known as spreadsheet and applying the requirements established by the International Financial Reporting Standards for Small and medium-sized enterprises (IFRS for SMEs) analyzing the results of each component that conform this financial statement and its influence over the net result of cash flow during the 2017 year. As conclusion it was determined that although does not exist informatics applications specialized on automation of the process for elaborating the statement of cash flow; the spreadsheet is a tool very much useful in order to the medium-sized business elaborate the statement of cash flow; and that the indirect method provides a very much relevant information for comprehension of events that generated or used cash, as well as it allow a more congruent decisions making about the reality of the business in order to increase the capacity of the company to generate liquidity and to be sustainable through time.