FORGOTTEN EFFECTS FOR THE DETERMINATION OF LIQUIDITY OF COMPANIES IN THE COMMERCIAL SECTOR CUENCA-ECUADOR

Within the commercial sector in the city of Cuenca-Ecuador, the importing companies that commercialize products are sub- ject to an inherent risk regarding the modification of liquidity levels that is generated as a consequence of a high uncertainty in the sector. The present research aims to discover the factors that are forgotten by the top management, which have a direct impact on the determination of corporate liquidity. This is a qualitative-quantitative research with a descriptive and non -expe- rimental scope, for which a sample of 6 experts in importing companies was considered. For this purpose, the method of the forgotten effects matrix, used in fuzzy logic, is used. The conclusion of this work will allow to evidence the hidden effects that condition the liquidity levels that the companies have and have not detected them. The results demonstrated the existence of forgotten variables that affect corporate liquidity as an important determinant for decision making at the corporate level. These neglected variables should be taken into account for business planning.