Liquidity and proftability. A conceptual review and his dimensions

Abstract

The intention of this review is to silver a brief theoretical treatment of the liquidity and the proftability. The liquidity has his beginnings,
of an indirect way, in the money or unit of value that was determined by the exchange and forms of warehouse. The liquidity establishes
the possibility of conversion, as measurement of the current assets that can be reversed. The ratios of current reason, líquidity acid and
liquid reason they determine the capacity of the company to liquidate his commitments, in the short term by means of the values in box, banks and values. The indicators that intervene in the calculation are the current assets, the current liabilities, the inventories and the
cash. The notion of proportions that gives origin to the ratios, as the proftability, later, associates with the concept of partida double,
being consolidated in the industrial stage in the frame of fnancing to which the companies were coming under commitment of fnancial and economic performance. The proftability evaluates the capacity of an company to remunerate the shareholders (ROE) as beneft after
the revenue, which implies heritage, and his performance in the use of the assets (ROA), as beneft before the tax that predicts the benefts future; in addition it reflects the usefulness obtained on the clear sales (ROS), by means of the exchange for money as principal source
and, expenses linked to the purchases.