Production decisions in the banana sector and their relationship with cash flow

Abstract

The purpose of the investigation was to develop a guide for the design of cash flow that contributes to production decision-making in companies in the banana sector of Cantón el Guabo. A descriptive type with a non-experimental cross-sectional field design was adopted. 75% of the participants affirmed that they consider the cash flow information to be substantial for decision making. The results are consistent with the need to apply an effective tool to evaluate the availability of banana companies and consider that cash flow is the most viable financial statement to support the accounting department in its functions of reporting to managers. The proposed study guide complies with the considerations of the Superintendency of Companies and accounting standards that provide the professional accountant with a sequence of steps to easily prepare the cash flow.

Keywords

• empresa
• toma de decisiones
• contabilidad
• guía de estudios.