Importancia del sistema informático para elaboración y análisis del estado de flujos de efectivo de una empresa comercial.

Abstract

The companies, regardless of the main activity they carry out, manage cash or its equivalent, and its management will depend on the decisions made by management. For this reason the present investigation has as an objective the elaboration of the cash flow statement of the commercial company “ABC” Cía. Ltda. through the direct and indirect method, categorizing the different movements in operation, investment or financing activities in accordance with the provisions of International Accounting Standard 7 (IAS 7). With the exhaustive review of scientific articles and other sources of information, the different definitions related to the research topic were expressed, which showed how necessary the statement of cash flows is, since it allowed identifying through a financial analysis which activity is the one that generates more liquidity to the entity, which gives way to the approach of this question, what is the use of the computer system to establish the level of cash of the commercial company? To solve this question, a quantitative investigation was carried out through the documentary modality with the review of scientific articles of indexed journals, resulting in the use of computer systems such as the spreadsheet or its derivatives as essential tools for the elaboration The statement of cash flows also shows that the entity performs adequate management of both its cash and its equivalent.