El flujo de efectivo y su análisis para la toma de decisiones de la empresa Armatecsa S.A

Abstract

This Article intends to demonstrate the importance of the application of the cash flow, with its respective analysis, taking into consideration that failing to do so may affect the cash performance within the organization. The main purpose of this article is the intention to evaluate the preparation of the cash flow of the company Armatecsa SA, through this assessment determine the use of cash and its equivalents within the entity, by analyzing the results will know the ability to meet the obligations acquired, determine if you need financing, and have a better budgetary control, which are the key points to attract investors, for this evaluation the Direct method was applied, and the result that resulted was a negative flow, due to that the company made large disbursements of cash and investments. In the operative part, the company manages in a very competent way its operational cash, which is not uncommon since in general the shrimp activity generates very significant income, providing excellent profitability despite being a high risk activity. Through the Financial analysis of the results of the Cash Flow it was observed that the company tends to generate negative flows because year after year it distributes its dividends, and does not keep them circulating within the company, which generates it to seek external financing, the which entails payment of interest and other obligations that could be avoided if it established a new dividend distribution policy.