Importancia del flujo de efectivo en una empresa agropecuaria caso finca la Patricia periodo 2017 cantón Santa Rosa

Abstract

The present work has as aim determine the importance of the flow of cash of the producing company of cocoa "La Patricia" period 2017, same that serves as financial tool in the planning and control of the organization, and allows that there should be identified the capacity of generation of money in the entity during a fiscal year, by means of his result, which is obtained by the difference between the income and exit of the cash. In addition, it is possible to establish the fulfillment of the financial responsibilities of the company, in order which his planned aims are effected and simultaneously it serves as instrument decisional to identify if the organization is in aptitude to realize investments to grow in the long term, according to his conditions of liquidity. The development of the investigation is based on bibliographical review from a descriptive analysis that combines the theory and interpretation of results, reason for which, it was considered also to compare some financial indicators, where a positive trend appears with regard to the ratios of liquidity, rotation of assets and profitability, concluding that the control of entry and exit of money in the company is important to administer and to safeguard efficiently his financial resources.