Evaluación del cumplimiento de la NIC 7 estado de flujos de efectivo para el sector de transporte aéreo y marítimo en la ciudad de Guayaquil.

Abstract

This research work was conducted with the purpose of Evaluation of compliance with NIC 7 State of flows of cash for air and maritime transport sector, to comply with the subject have developed each chapter meeting the objectives. Detailing the concepts needed to understand and enter the established theme. The type of research was through questionnaires, using seven closed questions for the accounting department, in order to meet the operational side. For our work of degree focusing in two different sectors of transport: air to the airway of the continent American S.A - Avianca and its subordinates, and by the side of the maritime agencies universal s.a - Agunsa. In the State of cash flows of both companies described three types of activities that are: operation, investment and financing, which helps decision making according to the results obtained.