Análisis del flujo de efectivo según NIIF para pymes Kazacompu Cía Ltda de la ciudad de Machala año 2017.

Abstract

In the research work, the cash flow was analyzed, according to the IFRS, the accounting operations and the financial statements of the year 2017, which allowed to establish the equivalent of the different economic operations, which determined the liquidity of the company Kazacompu Cía. Ltda. Theories, norms and concepts inherent to the case of study were founded, such as: Commercial company, cash flow processes, financial status, international financial norms and other support that argue this investigation. The research methodology applied is field, exploratory, descriptive and inferential and observation, to then analyze, classify information. The results obtained with the elaboration and analysis of the Cash Flow were evidenced a variation with respect to the Cash (current) in relation to the previous period, so that the entity maintained few economic movements. Finally, the cash flow was analyzed, according to the NIFF, the financial operations and the liquidity status of the entity was verified, in order to improve the profitability and make decisions aimed at achieving the effectiveness of the institutional objectives, consistent with the economic operations, in order to reach the economic and business surplus of the commercial organization Kazacompu Cía. Ltda