The main objective of this text is to analyze the incidence of bond issuance in the restructuring of liabilities and the improvement of liquidity in companies of the agroindustrial sector, mainly in the company Agraria Azucarera Andahuasi of Lima-Peru, considering that bond issuance generates immediate liquidity for the company and on the other hand soft financial obligations, it is very opportune to evaluate the company’s business management considering the basic financial principles such as liquidity, profitability and risk.