Sistemas contables en la aplicación del estado de flujo de efectivo en las pymes de la ciudad de Machala.

Abstract

An accounting system is a structure where all its components interact and are interrelated, all the financial information is recorded and it helps to make managerial decisions. The financial statements mainly of the cash flow that is the state where the movements of cash and its equivalent are shown, shows the operation, investment and financing activities of the company, indicates whether there is liquidity and therefore determines whether or not there is a need to a financing. The general objective of this research work is to determine how accounting systems facilitate the preparation of cash flow statements in the SMEs of the City of Machala. The methodology to be followed is mixed (Qualitative and Quantitative), qualitative since the research is based on analysis of scientific articles, papers, thesis, which provides us with knowledge to be able to carry out the work. And Quantitative because we rely on statistical and mathematical data to realize the statement of cash flow.