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Flujos de efectivo en el contexto de la ecuación económica de continuidad

Author

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  • Fernando Gómez Villarraga

Abstract

Se establece el esquema matemático para el balance do recursos económicos conocido cornoecuación económica de continuidad, para aplicar la ecuación se necesita determinar un volumeneconómico de control; para es te volumen también se plantea la ecuación patrimonial como una ecuaciónde velocidad. Se desarrolla la ecuación integral de con tinuidad económica aplicada al sistema«efectivo» junto con la ecuación patrimonial integral obteniéndose expresiones que correspondenal modelo para la elaboración del estado de flujos de efec tivo con las particularidades delmétodo el irec to e indirecto. Este modelo genera una definición útil para el cálculo de este estadofinanciero básico clasificado por actividades de operación, inversión y financiación.

Suggested Citation

  • Fernando Gómez Villarraga, 2006. "Flujos de efectivo en el contexto de la ecuación económica de continuidad," Revista Equidad y Desarrollo, Universidad de la Salle, issue 6, April.
    • Handle: RePEc:col:000452:010138
    DOI: 10.19052/ed.339
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    More about this item

    Keywords

    ecuación de balance; ecuación económicade continuidad; ecuación patrimonial; volumeneconómico de control; flujos de efectivo; método directo e indirecto.;
    All these keywords.

    JEL classification:

    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • C59 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Other

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