Análisis del Estado de Flujo de Efectivo como fortalecimiento de inversión económica en la rentabilidad empresarial. Caso de estudio Centro de atención medica Doktors.

Abstract

The objective of this research is to analyze the aspects that make up the Cash Flow Statement, with the purpose of establishing its strengthening in the economic investment in the business profitability and in the decision making at the managerial level of the Doktors Health Care Center. The study had a qualitative approach, analytical method and descriptive type. An interview was applied to three employees of the company, whose dimensions were knowledge of IAS 7, growth opportunities and cash flow impact. The results show the importance of cash flow for the profitability of a business. Effective cash flow management makes it possible to evaluate the operational use of cash and negotiate favorable terms with suppliers and creditors. This contributes to increased return on investment and focus on areas that maximize the return on capital, which underlines the strategic relevance of financial management in the company. It is concluded that corporate commitment helps to optimize and seek opportunities to strengthen economic investment.