The main objective of the research was to determine how the analysis of liquidity influences the decision-making of the Comercial Industrial Selva company, in the city of Iquitos, period 2019, with a quantitative research of non-experimental design and type of analysis transactional design; Regarding the population and shows the study made up of the financial statements of the business units and 30 workers from different areas, it was concluded that the company has the ability to pay; since, for each sun of debt, you will have S / 2.29 soles to meet your obligations; Likewise, in the calculation made of the acid test ratio, it was obtained that the company has liquid resources to cover its short-term obligations without the need to sell its merchandise, however, with the calculation made of the defensive test ratio, it is shown that the company does not have sufficient liquidity to meet ...