Analysis and Planning of the Cash Flows at the “Empresa de Aseguramiento y Servicios” of the Agriculture Ministry of Santiago de Cuba, Cuba

Abstract

The following paper is about the analysis and planning of the cash flows at the “Empresa de Aseguramiento y Servicios” of the Agriculture Ministry of Santiago de Cuba with the goal of knowing how is generated and applied the cash at the enterprise in the period of 2008-2009 and its behavior for the year 2013. This paper makes for the five-year period related the Statements of Cash Flows and its interpretation as an analysis tool for the directors of the company, and also its foreseeing for the next period from the making of the Pro forma Financial Statements applying the method of the rate of sustainable growing of the sales. As a result of the analysis it was able to verify the difficulties of the enterprise to generate cash operative flows in opportune quantities and sufficient that limits the operation with levels of adequate solvency.

Keywords

• análisis
• planeación
• flujos de efectivo
• Estados Financieros Proformas.