¿Qué es el Flujo de Caja, para qué sirve y cómo prepararlo?

Hello, this is Enrique Niños Montenegro from Funda Pymes Punto Com. What is a cash flow statement? This week on our Funda Pymes blog, I've been asked about it. To introduce the topic, I want to explain first that a cash flow statement is a valuable management control tool. It allows you to know what

sources of income a company has and how it invests those resources. A cash flow statement is not an income statement; it does n't tell you how much is billed and how much is purchased. A cash flow statement tells you how much comes in from your billing, which is different, for example, if you sell on

credit. The cash flow statement tells you how much you sell for cash and how much you collect from your credit customers, even if those sales were a month, two months, or three months ago. A cash flow statement doesn't tell you how much is purchased because you buy on credit; it tells you how much is paid to

suppliers in the month. A cash flow statement doesn't tell you how much is spent on vacations, bonuses, or legal benefits; it tells you how much was paid to employees in the month for vacations and severance pay. A cash flow statement is a powerful management control tool that you should implement in your company. A

cash flow statement can tell you Historically, looking back weekly or monthly, it shows how the resources obtained were invested, but it can also tell you looking ahead how you are projecting incoming income and how you should distribute your income over time in terms of suppliers, payroll, fixed expenses, and debts. A very simple example of a

cash flow statement is that it has a period and should be indicated in the report, for example, from January 1st to January 31st. A cash flow statement tells you the origin of the funds. We'll talk about cash sales, collections from customers, whether there are loans received, whether there are contributions from partners,