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dc.contributor.advisorCamacho Villota, Washington Alfredo
dc.contributor.authorSantillán Quijano, Flavio Elian
dc.date.accessioned2023-11-21T15:10:26Z
dc.date.available2023-11-21T15:10:26Z
dc.date.issued2023
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/15392
dc.descriptionThe research project structures the cash flow statement and its impact on the financial decision making of the company Luderson S.A., located in Guayaquil, period 2022. located in Guayaquil, period 2022, this is dedicated to the cultivation of bananas and plantains and wholesale of fruits, which is its main source of economic income, however, presents an excess liquidity in the fiscal year mentioned above, which generates a problem of opportunity cost that may affect profitability over time, Therefore, the objective of the study was to determine the incidence of the cash flow statement in the financial decision making of the company, because this tool provides important information about the financial situation of the entity, with the purpose of making decisions that contribute to the improvement of the business activity, in this way it was possible to verify relevant data through the instruments, methods and research techniques used.es_ES
dc.descriptionThe research project structures the cash flow statement and its impact on the financial decision making of the company Luderson S.A., located in Guayaquil, period 2022. located in Guayaquil, period 2022, this is dedicated to the cultivation of bananas and plantains and wholesale of fruits, which is its main source of economic income, however, presents an excess liquidity in the fiscal year mentioned above, which generates a problem of opportunity cost that may affect profitability over time, Therefore, the objective of the study was to determine the incidence of the cash flow statement in the financial decision making of the company, because this tool provides important information about the financial situation of the entity, with the purpose of making decisions that contribute to the improvement of the business activity, in this way it was possible to verify relevant data through the instruments, methods and research techniques used.es_ES
dc.description.abstractEl proyecto de investigación estructura El estado de flujo de efectivo y su incidencia en la toma de decisiones financieras de la empresa Luderson S.A. ubicada en Guayaquil, período 2022, ésta se dedica al cultivo de banano y plátanos y venta al por mayor de frutas, la cual es su principal fuente de ingresos económicos, sin embargo, presenta un exceso liquidez en el ejercicio fiscal antes mencionado, lo que genera un problema de coste de oportunidad que puede afectar a la rentabilidad en el transcurso del tiempo, por lo que el objetivo del estudio fue determinar la incidencia del estado de flujo de efectivo en la toma de decisiones financieras de la empresa, debido a que esta herramienta brinda información importante acerca de la situación financiera de la entidad, con la finalidad de tomar decisiones que contribuyan al mejoramiento de la actividad empresarial, de esta manera se pudieron verificar datos relevantes mediante los instrumentos, métodos y técnicas de investigación utilizados.es_ES
dc.format.extent85 p.es_ES
dc.language.isoeses_ES
dc.publisherBabahoyo: UTB-FAFI. 2023es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectEstado de flujo de efectivoes_ES
dc.subjectliquidezes_ES
dc.subjectexceso de liquidezes_ES
dc.subjecttoma de decisioneses_ES
dc.titleEl estado de flujo de efectivo y su incidencia en la toma de decisiones financieras de la empresa luderson s.a. ubicada en guayaquil, período 2022.es_ES
dc.typebachelorThesises_ES


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Atribución-NoComercial-SinDerivadas 3.0 Ecuador
Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador