Impact of cash flow on financial decisions of service stations

The purpose of the research was to design a methodological guide for the preparation of the cash flow statement by the direct method under the IFRS for SMEs that provides information for decision-making in the fuel companies of the city of Cuenca. it was developed under a descriptive non-experimental type. 62.5% of administrators (see figure 3) do not analyze the cash flow statement to make decisions. It was found that the majority of the administrators of the service stations of the city of Cuenca do not make their decisions based on the cash flow statement if they do not support their decisions in the income statement, which shows the ignorance of the information that provides the cash flow statement for the proper management of financial resources.