The operating flow is a very important tool for the planning and financial management of the company, because, through it, the availability of liquidity can be known to continue with the operating activities, in such a way, the management can make financial decisions with the purpose of being able to meet the established goals and objectives. The present investigation has the title "Analysis of the operating flow of the company Electro Oriente SA, period 2018 - 2021", and its objective is to determine the behavior of the operating flow during the period evaluated. In addition, the research was of a quantitative type and a non-experimental - longitudinal descriptive design. Subsequently, the information was analyzed, proceeded and interpreted to formulate the conclusions, in which it has been determined that the company's operating flow presents a fluctuating variation with a positive tre...