Elaboración y análisis del flujo de efectivo de una empresa minera como herramienta financiera para la toma de decisiones.

Abstract

At present, competitiveness, globalization and more market factors require that every company have timely and real financial information in order to take advantage of economic opportunities, having real financial statements will help the administration to make decisions correct, as these statements provide an overview of the company's health, capacity, and third-party support. It should be mentioned that technological tools allow companies to organize financial statements in a faster way, these tools will help to access information, which will be useful for both administrators and users in charge who must make decisions that contribute to the financial structure of any organization In Ecuador, companies that are subject to control by the superintendency of companies have to report to this entity during the month of April of each year the financial statements of the previous period. In this way, the practical case to be carried out allows the cash flow to be carried out according to the form that is presented in the superintendency of companies, it is thus that it will be possible to know the process of preparing the statements of cash flows, as well as It will also determine the facilities provided by financial tools.