Abstract:
The liquidity indicator is the quotient that shows the ability to pay the obligations that the entity
has. Through this indicator, the entity will have relevant information for making financial
decisions. Therefore, the objective of this article is to analyze the relevance of the liquidity
indicator for the decision-making process, based on the entity's financial situation. This
research aims to answer the following problem situation: As the liquidity indicator, within a
balance sheet analysis, can assist the entity manager in the decision-making process? The
applied methodology is bibliographic research aiming to understand the “state of the art” of the
theme. The main theoretical references used were: Almeida, Marion, Alves and Laffin. It is
concluded that the liquidity indicator is extremely important to assist the manager in decision
making. With the reports that presents the financial situation of the entities, showing how much
they have obligations with third parties, and how much they have to settle them.
