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- Title
INMOVILIZADO: EL PUNTO DE PARTIDA DE LA LIQUIDEZ.
- Authors
Llanes, Miguel Díaz
- Abstract
This paper discourses on the fundamental role of assets in the generation of revenue and liquidity in companies. Their ability to produce goods and services, to enable revenue and profits, and their permanent character, define them as a basic element of liquidity. It starts with a new definition of fixed assets, especially intangible, including a number of accounts so far not considered. Then, establishes the source of liquidity and after that relate the Fixed Asset with Sales, Expenses, Margins and Rotation. The analysis of short and long term elements allows us to understand the assets' current and future liquidity and the necessity of having assets to ensure desired levels of liquidity. Thus, a new perspective of liquidity with a dynamic long-term analysis is offered. This is a company's management oriented view.
- Subjects
BUSINESS revenue; LIQUIDITY (Economics); CAPITAL; MARGIN accounts; DECISION making
- Publication
Revista Universo Contábil, 2012, Vol 8, Issue 2, p134
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2012217