Análisis de flujo del efectivo y su incidencia en la toma de decisiones en la empresa Bursal S.A.

Abstract

This research work is carried out in the company Bursal SA, an entity that is dedicated to the extraction and exploitation of precious stones and materials, located in the San Lorenzo site in the province of El Oro, for the resolution of this case it is proposed to carry out a cash flow from a mining company with the financial statements and income statements for the 2016-2017 periods, obtained from the superintendence of companies to analyze the movements of cash through the various operation, investment and financing activities of the company. The two methods are applied to carry out the flow, direct method and indirect method to reconcile and compare that the cash flow was performed correctly, as determined by the International Accounting Standard for Cash Flow Statement, IAS 7. Resolving that the The company manages cash efficiently in its operating activities, however, the company needs investment and financing in order to grow as a company and generate more operation and increase cash flow. Through the analysis of the accounts that intervene in the cash flow, the senior management, the management, shareholders and investors can reach the decision making regarding financing and future investments for the company, the responsibility to generate more cash depends on the fact that the best decisions are made.