Warianty tytułu
The Account of the Cash Flow in the Analysis of Business Management Effectiveness
Języki publikacji
Abstrakty
Przedstawiono krótką charakterystykę zasad sporządzania oraz interpretacji informacji wynikających z rachunku przepływów pieniężnych.
In order to ensure favourable financial effects an enterprise must not only operate according to the principles of effective management but also maintain the cash flow on a proper level. All the activities of an enterprise undertaken in the sphere of economy have their financial expression. That is why the evaluation of business management should be carried out with the use of methods that enable the evaluation of the financial state of the firm and the regularities of the cash flow being on the one hand a source of financing and on the other - its use. Most useful, it seems, is to use the account of the cash flow in the self-balancing system with the isolation of changes in the working capital, i.e. the changes in the state of assets and liabilities in traffic. Such an arrangement of the account of the cash flow makes it possible to isolate the sources of financing, both the fixed assets and the circulating assets, which facilitates the evaluation of the financial liquidity of the enterprise. In the paper the author suggests a way of using the account of the cash flow for the analysis of business management effectiveness.(original abstract)
Rocznik
Numer
Strony
113--122
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000000998
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