AI03-0408. Flujo de efectivo

Estado de Flujo de Efectivo

¿Qué es?

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Su objetivo es:

[{"selector":"#anim-1244e50c-8209-46a3-a959-bc99e23510e2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6cb03c88-57c7-4916-98ca-4b4b98c4c013","keyframes":{"transform":["translate3d(-122.74368%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-20fd206b-7c23-4d70-9281-0c57acf0c985","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1cda65ac-be8c-4f93-8110-ed925fb94e53","keyframes":{"transform":["translate3d(-133.73983%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4dc9d5bf-24d4-422f-a8ba-d549ffe45ea2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] De manera operativa, planear los movimientos de dinero en el siguiente periodo.

Contiene 3 secciones principales:

[{"selector":"#anim-bee21437-25ae-46a0-b93e-748cd22a90d1","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6e81c3de-a55d-4975-a301-b08add8aeb8a","keyframes":{"transform":["translate3d(-119.16933%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-652d112d-70e9-4ad4-85bc-5d60c32cb439","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eda29cc1-58f5-4c5e-a474-b6149656925d","keyframes":{"transform":["translate3d(-143.64407%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6173aa1a-6f17-48a9-800c-c5ad3ba8da9d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] 🟠 🟠 🟠

Flujo de efectivo de operaciones

[{"selector":"#anim-04f8bfb5-3bb0-41c0-a5a1-a18fbda94201","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0437dc2c-8188-4428-b2a2-eb71bcef66c8","keyframes":{"transform":["translate3d(-127.10623%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6737b217-1b33-4a35-be96-0fd36c4b1a7e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c2a970d3-1cd8-4689-b95d-a18d7d5e01ff","keyframes":{"transform":["translate3d(-143.80166%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b199268e-99a2-4305-b1f7-2cc8439bd464","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bd200582-4f20-47d4-96b5-71d9ed0d0798","keyframes":{"transform":["translate3d(-127.10623%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-aa9908e1-e71a-4406-807a-f5eaad3d3024","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-45a39aa2-a3c9-4000-81a5-bc7779963d43","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9f275e72-522b-4280-8b5c-8f6e5c48ec38","keyframes":{"transform":["translate3d(-157.43801%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Ingresos por ventas. Gastos operativos. Pagos a proveedores. Recibos de clientes. 🟠 Muestra las transacciones relacionadas con las actividades comerciales regulares de la empresa. Incluyen: 🟠 🟠 🟠 Y otros movimientos financieros diarios.

Es esencial para comprender si la empresa genera o consume efectivo en sus operaciones normales.

[{"selector":"#anim-a224e762-53c0-4d2e-a453-e0ed4494ad11","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-91b22f1a-33b2-4902-aae2-9198c44e469f","keyframes":{"transform":["translate3d(-128.73563%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a1674050-58ba-472d-9994-c88e67109d5e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-abea1930-834b-48e1-8e6b-4274ff07c356","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eb42b214-0ee8-4acb-8391-cd01415ad34f","keyframes":{"transform":["translate3d(-230.92106%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Flujo de efectivo de operaciones

Flujo de efectivo de inversión

[{"selector":"#anim-814c59b1-6147-44dd-ad22-a6fff4459ea4","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f1a4a97b-5225-4552-b872-6d0dea6ae021","keyframes":{"transform":["translate3d(-124.90974%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-18a98b97-7e57-402a-bfbc-d0860ff706e6","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-abfdbbfd-b7aa-4ec0-badb-c20c5dc59345","keyframes":{"transform":["translate3d(-124.90974%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4bf7af0a-a5cf-429d-a4bf-623810b9b5d3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-526b65ea-1500-43b2-a02a-835cdf5abbc8","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ddbe997a-f651-4d6d-85e0-f65cc72b1dcf","keyframes":{"transform":["translate3d(-146.50205%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7d919439-500a-4977-ab00-ddaa58e5570c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1bacaac1-1a97-46ca-9bf4-3114d339b267","keyframes":{"transform":["translate3d(-141.72662%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Aquí se registran todas las actividades relacionadas con la inversión, como: La compra o venta de activos fijos. Inversiones financieras. Préstamos concedidos o recibidos. 🟠 🟠 🟠 Te informa cómo se están utilizando los recursos para expandir o mejorar la empresa.

Flujo de efectivo de financiamiento

[{"selector":"#anim-1dd4ac1b-a53b-448d-a5f8-9876c7d70e84","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cf4e1711-d1f3-4ab9-9215-fbfa7c89a14b","keyframes":{"transform":["translate3d(-122.68042%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0cfc337c-82b9-4429-a3b4-11ee7408d081","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e7f2d490-f726-4629-a46e-fd641b444e7e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-730625ac-6d96-47e7-a3b4-a09a9d735adb","keyframes":{"transform":["translate3d(-122.44898%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f5c74d01-5444-4ddf-89cb-846572548c62","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8f6110e9-2bf2-4213-a88d-730fc99c91a8","keyframes":{"transform":["translate3d(-146.95652%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Refleja las transacciones relacionadas con el financiamiento de la empresa, de dónde proviene el capital y cómo se gestionan las obligaciones financieras. Incluye: 🟠 Préstamos. Emisión de acciones. Devolución de deudas. Dividendos pagados a los accionistas. 🟠 🟠 🟠

En su forma más simple, se presenta así

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Ejemplo:

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