FLUJO DE FONDOS: PODEROSA HERRAMIENTA DE GESTIÓN EN LOS NEGOCIOS (Parte I)

One demonstrates difficulties in the use of the state of movement of bottoms, in the measurement that in varied Literature does not clarify with the forcefulness of the case the existence of three approaches of definition of bottoms that are adopted based on the objective that is persecuted in the a...

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Detalles Bibliográficos
Autor: Porlles Loarte, José
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2005
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/9695
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/9695
Access Level:acceso abierto
Palabra clave:Bottoms
flow of bottoms
cash flow
bottom of maneuver
patrimonial structure
Fondos
flujo de fondos
flujo de efectivo
fondo de maniobra
estructura patrimonial
Descripción
Sumario:One demonstrates difficulties in the use of the state of movement of bottoms, in the measurement that in varied Literature does not clarify with the forcefulness of the case the existence of three approaches of definition of bottoms that are adopted based on the objective that is persecuted in the analysis. This situation leads to that this state is less included/ understood and therefore its effective use in the financial decisions has not been amplified. Considering which the methodologic tools establish a sequence of action guidelines to confront a certain kind of problems, the present work has this context with the purpose of improving of integral way the quality in the analysis and interpretation of the movement of bottoms in its different versions to determine the significant changes in a determined period of the management. In this first part settles down the conceptual frame of the flow of bottoms for its exact understanding and use like a solid tool of management.