The objective of this study was to determine the relationship between cash flow analysis and managerial decision-making at Comercial Santa Inés, Iquitos 2021; Being a basic type research, descriptive and correlational level with a non-experimental design, which was composed of 24 workers, the survey technique and a questionnaire were used as a data collection instrument; Therefore, it was concluded that the analysis of the cash flow of Comercial Santa Inés is perceived as efficient (33%), because the company is feasible in the liquidity analysis while the profitability analysis only sometimes, likewise , it is evident that the income is almost always due to the good management of the client portfolio carried out by the entity. On the other hand, management decision-making is classified as regular (40%), because sometimes the problem is diagnosed in the company, likewise, rarely is prio...