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Las limitaciones del análisis financiero tradicional de la liquidez

Author

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  • Luis Humberto Suárez Quevedo

Abstract

El análisis financiero tradicional de la liquidez, basado en el estudio de las razones -razóncorriente, prueba ácida y capital de trabajo- resulta insuficiente para emitir una juiciosa opiniónsobre la liquidez de una empresa, por cuanto él mismo es estático y asume que las obligacionescorrientes se cancelarán con los recursos generados por la conversión a dinero efectivo de losactivos corrientes. Sin embargo, los activos corrientes tienen diferente grado de liquidezdeterminada por la prontitud con que se puedan convertir en dinero, el tiempo y costo de surealización, y la gestión que es menester desarrollar antes de su conversión en efectivo. Anteesta situación surge el flujo de caja como instrumento idóneo y complementario para estudiaren el horizonte de planeación la real capacidad de la empresa de hacer frente a la cancelaciónde pasivos de corto plazo.

Suggested Citation

  • Luis Humberto Suárez Quevedo, 2004. "Las limitaciones del análisis financiero tradicional de la liquidez," Revista Equidad y Desarrollo, Universidad de la Salle, issue 2, April.
    • Handle: RePEc:col:000452:010107
    DOI: 10.19052/ed.395
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    More about this item

    Keywords

    liquidez; activo corriente; pasivo corriente; efectivo.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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