Gabriel Eduardo Escobar Arias, Jairo Carmona Grajales, Jairo Toro Díaz, Isabel Redondo Ramírez and Carlos Andrés Díaz Restrepo
Objective: To establish the relationship between the cash flows of the Risaralda of Colombian companies of the industrial sector that reported financial statements to the Superintendency of Companies during the period 2002-2011 and the regional gross domestic product (GDP). Methodology: The investigation was carried out in a first phase, debugging the cash flow accounts of financing, investment, operation, and total cash flow of the databases obtained from the superintendence of companies, from a purely documentary and descriptive perspective, in a second instance, establish possible correlations with the time series of the economic variables described above, by applying correlation indexes and regression models using statistical packages such as SPSS and computer tools such as Excel. Results: No significant correlation was found between the cash flows with the regional economic growth represented by the GDP, although the industrial sector continues to contribute to GDP, it has been displaced by sectors such as services and trade as architects of growth. Conclusions: the cash flows presented very low correlations of significance with the variables of the regional economic environment; likewise, the net cash flows showed variations that generated resources related to the liquidity of the companies.
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