Wykorzystanie analizy rachunku przepływów pieniężnych w decyzjach przedsiębiorstwa handlowego
Ładowanie...
Data
2007
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu
Abstrakt
The objective of the study is to present cash-flow report, which in connection with the other elements of financial statement may provide many benefits in form of a complex information. Such information enables users of a report to evaluate changes in net assets of a business unit (in particular, taking into consideration level of account receivables and account payables), its financial structure (together with liquidity and solvency) and ability to influence
amount and period of occurrence of cash-flows as a reply to changing circumstances and appearing possibilities. Information about cash funds is useful in evaluation of business unit’s abilities to obtain cash funds and cash equivalents, as well as they enable users of such information to develop methods for evaluating and comparing current value of future cash-flow existing in examined unit. Coming from the essence and significance of information from cash-flow report, through the method for analysing it, results of examining cash-f1ow analysis and its utilisation for a chosen enterprise in examined time frame
have been presented.
Opis
Słowa kluczowe
Cytowanie
Organizacje komercyjne i niekomercyjne wobec wzmożonej konkurencji i rosnących wymagań konsumentów. Pod red. A. Nalepki. Nowy Sącz : WSB-NLU, 2007. - S. 378-389