Importancia de herramientas informáticas en los estados de flujos del efectivo en empresas agrícolas para la toma de decisiones.

Abstract

This work relies on the use of computer tools such as Microsoft Excel, to make cash flow statements, which will subsequently be used for the administration of liquid assets in the company Forest S.A. They will also allow obtaining necessary information to improve its stability and performance, giving greater security to the company’s managers and administrators in the management of the entity's monetary funds. In the same way, it will enable the control and operation of activities, tax obligations and, above all, the processing of financial information; to culminate with a correct decision making. The settlement of this case study begins with a theoretical detail of the main variables involved in its development, such as the cash flow statement and computer tools, which will be based on scientific thoughts of different authors related to the subject. Then I will continue with the development of the cash flow statement through the Excel, using the software's own formulas for calculating and processing the information obtained in the Superintendence of Companies, Securities and Insurance (SUPERCIAS).