FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING
Descripción del Articulo
Financial liquidity indicators are fundamental to assess the economic and financial situation and a company ́s performance in the short term, that is, to detect if the company has sufficient financial resources and is available to cover the present obligations. The objective of this study is to anal...
| Autores: | , , , , |
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| Formato: | artículo |
| Fecha de Publicación: | 2016 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/13249 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/13249 |
| Nivel de acceso: | acceso abierto |
| Materia: | Financial Management Business Management Decision Making Financial Indicators Administración Financiera Gestión empresarial Toma de decisiones Indicadores Financieros |
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FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKINGRAZONES FINANCIERAS DE LIQUIDEZ EN LA GESTIÓN EMPRESARIAL PARA TOMA DE DECISIONESHerrera Freire, Alexander GeovannyBetancourt Gonzaga, Víctor AlbertoHerrera Freire, Alex HumbertoVega Rodríguez, Sara RaquelVivanco Granda, Estefanía CristinaFinancial ManagementBusiness ManagementDecision MakingFinancial IndicatorsAdministración FinancieraGestión empresarialToma de decisionesIndicadores FinancierosFinancial liquidity indicators are fundamental to assess the economic and financial situation and a company ́s performance in the short term, that is, to detect if the company has sufficient financial resources and is available to cover the present obligations. The objective of this study is to analyze the financial ratios of liquidity as a strategy in business management for decision making. It is an analytical study based on the methodology of Gitman & Chad (2012) and of scientific journals which delimit the criterion of liquidity in a company as: “The liquidity represents the agility that the company has to cover its financial obligations in the short term”, according to Linares Mustaros, Farreras Noguer, Ferrer Comalat & Rabaseda Tares (2012); Marsano Delgado (2013) Morelos Gómez, Fontalvo Herrera & Hoz Granadillo (2012); Ochoa Ramirez & Toscano Moctezuma (2012) Vasquez Tejos (2010), among others. The importance of the financial management foundations is based on the ratios to improving the financial analysis and its business management. A correct analysis of the financial statements of the organization allows us to reach its current situation and enables to predict -within certain limits- its future development for decision making.Los indicadores financieros de liquidez son fundamentales para evaluar la situación y el desempeño económico y financiero de una empresa a corto plazo, es decir, detectar si la empresa tiene suficientes recursos financieros y disponibles para cubrir las obligaciones presentes. El objetivo de este estudio es analizar las razones financieras de liquidez como estrategia en la gestión empresarial para la toma de decisiones. Es un estudio analítico basado en la metodología de (Gitman & Chad J., 2012) y de revistas científicas las cuales delimitan el criterio de liquidez en una empresa como: “La liquidez representa la agilidad que tiene la empresa para cubrir sus obligaciones financieras a corto plazo”, según los autores Linares Mustaros, Farreras Noguer, Ferrer Comalat & Rabaseda Tares (2012); Marsano Delgado (2013) Morelos Gómez, Fontalvo Herrera & Hoz Granadillo (2012); Ochoa Ramirez & Toscano Moctezuma (2012) Vasquez Tejos (2010); entre otras. La importancia de las bases de administración financiera se fundamenta en los ratios para mejorar el análisis financiero y su gestión empresarial. Un correcto análisis de los estados financieros de la organización permite llegar a su actual situación y poder predecir dentro de ciertos límites su desarrollo en el futuro para la toma de decisiones.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2016-12-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1324910.15381/quipu.v24i46.13249Quipukamayoc; Vol. 24 Núm. 46 (2016); 153-162Quipukamayoc; Vol. 24 No. 46 (2016); 153-1621609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/13249/11757Derechos de autor 2016 Alexander Geovanny Herrera Freire, Víctor Alberto Betancourt Gonzaga, Alex Humberto Herrera Freire, Sara Raquel Vega Rodríguez, Estefanía Cristina Vivanco Grandahttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/132492020-05-31T20:59:41Z |
| dc.title.none.fl_str_mv |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING RAZONES FINANCIERAS DE LIQUIDEZ EN LA GESTIÓN EMPRESARIAL PARA TOMA DE DECISIONES |
| title |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| spellingShingle |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING Herrera Freire, Alexander Geovanny Financial Management Business Management Decision Making Financial Indicators Administración Financiera Gestión empresarial Toma de decisiones Indicadores Financieros |
| title_short |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| title_full |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| title_fullStr |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| title_full_unstemmed |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| title_sort |
FINANCIAL REASONS FOR LIQUIDITY IN BUSINESS MANAGEMENT FOR DECISION MAKING |
| dc.creator.none.fl_str_mv |
Herrera Freire, Alexander Geovanny Betancourt Gonzaga, Víctor Alberto Herrera Freire, Alex Humberto Vega Rodríguez, Sara Raquel Vivanco Granda, Estefanía Cristina |
| author |
Herrera Freire, Alexander Geovanny |
| author_facet |
Herrera Freire, Alexander Geovanny Betancourt Gonzaga, Víctor Alberto Herrera Freire, Alex Humberto Vega Rodríguez, Sara Raquel Vivanco Granda, Estefanía Cristina |
| author_role |
author |
| author2 |
Betancourt Gonzaga, Víctor Alberto Herrera Freire, Alex Humberto Vega Rodríguez, Sara Raquel Vivanco Granda, Estefanía Cristina |
| author2_role |
author author author author |
| dc.subject.none.fl_str_mv |
Financial Management Business Management Decision Making Financial Indicators Administración Financiera Gestión empresarial Toma de decisiones Indicadores Financieros |
| topic |
Financial Management Business Management Decision Making Financial Indicators Administración Financiera Gestión empresarial Toma de decisiones Indicadores Financieros |
| description |
Financial liquidity indicators are fundamental to assess the economic and financial situation and a company ́s performance in the short term, that is, to detect if the company has sufficient financial resources and is available to cover the present obligations. The objective of this study is to analyze the financial ratios of liquidity as a strategy in business management for decision making. It is an analytical study based on the methodology of Gitman & Chad (2012) and of scientific journals which delimit the criterion of liquidity in a company as: “The liquidity represents the agility that the company has to cover its financial obligations in the short term”, according to Linares Mustaros, Farreras Noguer, Ferrer Comalat & Rabaseda Tares (2012); Marsano Delgado (2013) Morelos Gómez, Fontalvo Herrera & Hoz Granadillo (2012); Ochoa Ramirez & Toscano Moctezuma (2012) Vasquez Tejos (2010), among others. The importance of the financial management foundations is based on the ratios to improving the financial analysis and its business management. A correct analysis of the financial statements of the organization allows us to reach its current situation and enables to predict -within certain limits- its future development for decision making. |
| publishDate |
2016 |
| dc.date.none.fl_str_mv |
2016-12-26 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/13249 10.15381/quipu.v24i46.13249 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/13249 |
| identifier_str_mv |
10.15381/quipu.v24i46.13249 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/13249/11757 |
| dc.rights.none.fl_str_mv |
https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by-nc-sa/4.0 |
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openAccess |
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application/pdf |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 24 Núm. 46 (2016); 153-162 Quipukamayoc; Vol. 24 No. 46 (2016); 153-162 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
