Diseño de un modelo de análisis financiero basado en el estado de flujo de efectivo, con énfasis en análisis de riesgos para la toma de decisiones en la institución universitaria Colegio Mayor del Cauca.

Abstract

The accounting information systems of economic entities offer financial administrators and managers the possibility of knowing not only the cumulative financial panorama presented by the statement of financial position, the panorama of the accounting cycle provided by the comprehensive income statement, but also They can learn in detail the set of investmentand financing operation decisions made by senior management based on the cash flow statement. Therefore, and under a line of research called management of organizations, combined with a type of explanatory research, and accompanied by qualitative and quantitative methods; A financial analysis model will be designed based on the cash flow statement, with an emphasis on risk analysis for decision-making at the Colegio Mayor del Cauca University Institution.