Planificación de la liquidez basada en el estado de pérdidas y ganancias proyectado.

Abstract

Commercial companies must face a series of needs for which they require having plans to get ahead through the fulfillment of business goals. One of these plans is liquidity to perform efficient financial management with which to cover the obligations that every organization has, achieving the respective profits to keep the business afloat. The objective of the work is to prepare a liquidity planning based on the projected profit and loss statement. Descriptive research was used to access bibliographic sources with which a practical exercise was developed to understand the liquidity planning process that serves any company or business. The exercise consisted of calculating the break-even point, to make sales forecasts that allowed the development of the profit and loss statement and at the same time the projected cash flow with information displayed to management for the respective decision making.