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This scientific article aims to analyze the relevance of the Cash Flow Statement (CFS) as a fundamental financial support tool for controlling liquidity and solvency in business management. A mixed approach is adopted, predominantly qualitative, complemented with quantitative analysis of secondary data, within a non-experimental, documentary, and descriptive design, supported by the International Accounting Standard IAS 7 and specialized literature. The findings indicate that the CFS is an essential source of information for managerial decision-making, enabling the evaluation of cash generation capacity, identification of liquidity risks, and strengthening of internal control systems. Furthermore, professional perspectives highlight the usefulness of the CFS in objectively assessing financial sustainability and operational capacity, as well as detecting possible accounting inconsistencies and fraud risks. The study concludes that proper implementation and analysis of the Cash Flow Statement significantly contribute to transparency, financial efficiency, and strategic business planning, facilitating informed management in both the short and long term.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
