El uso del estado de flujo de efectivo como un instrumento de gestión financiera para la toma de decisiones en las pequeñas y medianas empresas

Abstract

The use of the Cash Flow Statement is analyzed as an important factor in the financial structure for decision-making and its impact on the sustainability of small and medium sized companies. SMEs do not consider the Cash Flow Statement as a financial management tool in decision making, most make this financial statement to comply with regulatory entities.