scholarly journals THE SYSTEM OF FORMATION AND EVALUATION OF THE INFORMATION OF CASH FLOWS

2006 ◽  
Vol 7 (4) ◽  
pp. 171-182 ◽  
Author(s):  
Jonas Mackevičius ◽  
Kastytis Senkus
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Financial Investment ◽  
Financial Condition ◽  
Time Out ◽  
Cash Flow Forecasting ◽  
Cash Flow Statement ◽  
Cash Flow Forecast ◽  
Principal Elements

A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of the operating, financial, investment and extraordinary activities of the company. Examples of cash flows out of the operating, financial and investment activities of the company are adduced. The system of formation and evaluation of the information about cash flows is created. Its principal elements are as follows: cash flow accounting, classification of cash flows, issuing of the cash flow statement, control and analysis of cash flows, cash flow forecasting. The methods of analysis of cash flows are created, i.e. the horizontal analysis of the cash flow statement; the vertical analysis of the cash flow statement; the analysis of financial ratios of the cash flow statement; preparation of the cash flow forecast. Practical application of the system of formation and evaluation of the information about cash flows would help the company managers to take various management decisions on evaluation of the company's financial condition and its activity results better, quicker and more precisely.

scholarly journals Cash flow planning at the enterprise

2021 ◽  
Vol 2021 (2) ◽  
pp. 21-28
Author(s):  
Oleh Dorosh ◽  
◽  
Iryna Plish ◽  
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Production Costs ◽  
Economic Activities ◽  
Internal Factors ◽  
Financial Investment ◽  
Financial Condition ◽  
Business Entities ◽  
Operational Activities ◽  
Definition Of

Ensuring the efficiency of production and economic activities of the enterprise requires a constant turnover of funds and effective cash flow planning. The most important component that ensures the continuous operation of the company is cash receipts and expenditures, which show the current financial condition of enterprise, are used to cover production costs, as well as ensure the solvency of the enterprise and the ability to avoid financial debts to banks, government and other business entities. Cash flow planning for domestic enterprises is particularly acute. This manifested itself in the crisis created by the Kovid-19 pandemic. The presence of a financial cushion saved a number of companies from bankruptcy, however, the consequences of an unfinished pandemic are ahead. Therefore, given the above, the relevance of cash flow planning and the formation of basic concepts on this topic is undeniable. The task of the article is to identify the features of cash flow planning of the enterprise and build a clear sequence of this process. The article analyzes the definition of "cash flow", "cash flow planning" and provides a generalized definition of these concepts. The key types of cash flows that are present in the enterprise are given. The main external and internal factors that affect the cash flow of the enterprise are presented. The process of cash flow planning is carefully researched and the sequence of cash flow planning by types of production and economic activity is developed with clear detailing of each stage, where sources of income for enterprises from financial, investment and operational activities, expenses for the same activities and opportunities for optimization are sought. increase revenue and minimize costs. The article proposes the use of such cash flow planning tools as payment calendar, schedule, planned cash flow budget. So, the formation and planning of cash flows in enterprises in today's conditions is a necessary and important process. The success of the company's operation in domestic and foreign markets depends on the rationality of planning and use of funds in enterprises.

scholarly journals ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK

2015 ◽  
Vol 1 (2) ◽  
pp. 63-76
Author(s):  
Arief Tri Hardiyanto ◽  
Stefan Michael Benyamin Bertus
Keyword(s):  
Cash Flow ◽  
Financial Statements ◽  
Cash Flows ◽  
Company Performance ◽  
Financial Condition ◽  
Negative Results ◽  
Cash Flow Statement ◽  
Supporting Device ◽  
Operating Activities

This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the company's ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient.Keywords: Analysis of Cash Flow Statement

scholarly journals CASH FLOW FORECASTING FOR INTERNATIONAL PROJECTS IN THE PROCESS OF CAPITAL BUDGETING DURING THE COVID-19

2020 ◽  
Author(s):  
Biljana Pejović ◽  
◽  
Dragana Trifunović ◽  
Aleksandra Živaljević ◽  
◽  
...  
Keyword(s):  
Cash Flow ◽  
Discount Rate ◽  
Cost Reduction ◽  
Capital Budgeting ◽  
Cash Flows ◽  
Country Risk ◽  
Cross Border ◽  
International Projects ◽  
Cash Flow Forecasting ◽  
Cash Flow Forecast

By predicting cash flows in the capital budgeting procedure, the profitability of an investment at the international level is determined in advance. Although investing globally provides greater opportunities for earnings, cost reduction and business diversification, all risks posed by international business must be considered when choosing a discount rate. In addition to the risks inherent in cross-border business such as exchange rate risk, country risk, the risks caused by the pandemic crisis, which relate primarily to measures taken by states to protect the population by introducing quarantine, restricting the flow of people, goods and capital, as well as activities that are endangered by a pandemic, must be considered too. If all the risks that determine the discount rate are well assessed, the cash flow forecast will be more accurate.

scholarly journals A cash flow-kimutatás szabályozásainak nemzetközi összehasonlítása és csoportosítása (International comparison and classification of Cash Flow Statement regulations)

2014 ◽  
pp. 46-55
Author(s):  
Norbert László
Keyword(s):  
Hierarchical Clustering ◽  
International Comparison ◽  
Cash Flow ◽  
Cash Flows ◽  
Regulatory Issues ◽  
Number Of Factors ◽  
Wide Range ◽  
Depth Analysis ◽  
Cash Flow Statement

Az egyes nemzetek számviteli szabályozásának vizsgálatánál az adott ország sajátosságaiból eredően részben eltérő szabályozások alakultak ki. Az induktív megközelítésű vizsgálatok jellemzően a szabályozási kérdések széles körét fogják át, de csak néhány tényező mentén közelítve. A cash flow-kimutatások témakörénél a legtöbbször csak azt nézték, hogy van-e előírás a kimutatás elkészítésére, de a részletekkel már kevésbé foglalkoztak. Ebből adódóan e területen viszonylag kis különbséget mutattak ki ezek a felmérések. A szerző kutatása szerint a nemzeti cash flow-kimutatások szabályozásának részleteiben eltérések tapasztalhatók, és ezek alapján a nemzetek klaszterelemzéssel hierarchikusan csoportokba rendezhetők. _____ Research has found that as a result of their particularities, different countries have established partly different accounting frameworks. Studies with inductive approaches typically encompass a wide range of regulatory issues, but based on a limited number of factors only. In the case of Statements of Cash Flows, most studies have so far only examined the existence of rules governing the presentation of the statement, without an in-depth analysis of the details. Therefore, these studies only found relatively minor differences in this field. The author’s research shows that many differences exist in the details of national Cash Flow Statement regulations, which makes it possible to classify the countries in groups using the method of hierarchical clustering.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF CASH FLOWS OF ENTERPRISES

2017 ◽  
Author(s):  
Roman Greshko ◽  
◽  
Violetta Kharabara ◽  
Olena Tretyakova ◽  
◽  
...  
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Management Policy ◽  
Flow Management ◽  
Financial Investment ◽  
Cash Flow Management ◽  
Goods And Services ◽  
Methodological Approaches ◽  
Conducting Research ◽  
Methodological Principles

Efficient management of cash flows of the enterprise provides predict activities in a modern organization. The issue of ensuring balancing and synchronization of outflow and inflow of cash and their equivalents is important for any enterprise. The urgency of the study greatly increases in conditions of complex economic processes that create significant risks and difficulties in conducting a balanced cash flow management policy. The purpose of this study is to substantiate the theoretical and methodological principles of management of cash flows of the enterprise, which provides for the determination of the content of the concept of cash flows, their types and classification, as well as the formulation of methodological approaches to the management of cash flows of the enterprise. The theoretical basis for conducting research is the work of domestic and foreign scientists who studied the issue of managing the cash flows of the enterprise. In the course of the study of theoretical and methodological bases of management of cash flows of the enterprise, economic content and value of cash flows of the enterprise are determined. In the course of studying the approaches of various scholars, the proper definition of cash flows, which characterizes them as the receipt and payment of highly liquid assets of the enterprise within the framework of financial, investment and current activities of the enterprise, is formulated in order to ensure uninterrupted production, sales and other work, which leads to a change in the amount on the current account in the bank and the balance in the box office. Also in the article, methodological approaches to managing cash flows of enterprises that provide for quality accounting and collection of information on funds, analysis of preliminary management experience, substantiation of optimization measures, drawing up a payment calendar for the next year, control over the implementation of a substantiated cash flow management policy. Measures are determined to balance cash flow due to leasing, use of leasing, buying, emission or sale of corporate bonds or other securities, changing the policy of selling goods and services.

scholarly journals Cash flow statement: Management tool or statutory requirement?

1994 ◽  
Vol 25 (1) ◽  
pp. 39-46
Author(s):  
I. J. Lambrechts
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Capital Investment ◽  
Cash Flows ◽  
Management Tool ◽  
Final Conclusion ◽  
Financial Decision Making ◽  
General Acceptance ◽  
Financial Decision ◽  
Cash Flow Statement

The Cash Flow Statement (CFS) had been in use in South Africa since October 1988. It replaced the Statement of Sources and Application of Funds, which had been in use since 1973. In spite of the general acceptance of the benefits of the CFS and its superiority over the Statement of Sources and Application of Funds, there are certain inherent problems. These problems mainly relate to the format of the CFS and its ability to assist in forecasting the survival prospects of an enterprise. In this article the focus is firstly on the format of the CFS and it is compared with the requirement of other guidelines. A revised format is proposed. It also considers the usefulness of the CFS as a management tool in financial decision making. Areas of financial decision making which are considered, are financing, capital investment, dividend and pricing decisions. The final conclusion is that although the CFS could be standardized to a large extent, the same does not apply to the calculation of cash flows for financial decision making in different areas.

Arborista, Inc.: An Instructional Resource Case

2013 ◽  
Vol 28 (3) ◽  
pp. 681-690 ◽  
Author(s):  
Marc P. Picconi ◽  
Kimberly J. Smith ◽  
Alexander Woods
Keyword(s):  
Cash Flow ◽  
Direct Method ◽  
Cash Flows ◽  
Integrated System ◽  
Net Income ◽  
Managerial Accounting ◽  
Early Integration ◽  
Operating Cash Flows ◽  
Cash Flow Statement ◽  
Statement Of Cash Flows

ABSTRACT: This deceptively simple case is intended for use as early as the first day of an M.B.A. core accounting course or as a focused review for an undergraduate accounting course. It achieves three primary objectives: accelerating student learning about the statement of cash flows, emphasizing the importance of both the cash flow statement and the income statement in valuation and capital markets, and introducing the three primary financial statements as an integrated system. The case also features the use of the direct method of presenting operating cash flows, both as a pedagogical tool and to allow interested instructors to increase their focus on that method. We have found that students benefit from the early integration of the cash flow statement, as well as the ability to clearly understand how operating cash flows are similar to—and different from—net income. Finally, the case provides an optional managerial accounting module for instructors who teach a course that integrates financial and managerial accounting.

scholarly journals Reaksi Investor Atas Relevansi Informasi Arus Kas Dan Laba Akrual pada Laporan Keuangan Perusahaan

2021 ◽  
Vol 21 (2) ◽  
pp. 575
Author(s):  
Muhammad Imam Sundarta ◽  
Azolla Degita Azis ◽  
Anggita Citra Dewi
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Cash Flows ◽  
Financial Reports ◽  
Earnings Information ◽  
Income Statement ◽  
Analysis Technique ◽  
Cash Flow Statement

This study aims to determine whether cash flows and accrual earnings affect on stock returns that contained information about investors reaction in manufacturing industries on the Indonesia Stock Exchange from the 2013-2017 period. This research is a quantitative study using secondary data in the form of financial reports. The data analysis technique used is multiple regression analysis. The results of this study indicate that the cash flow statement has no effect on stock returns, while accrual earnings have a positive effect on stock returns. This finding can be one of the additional literature in the field of financial accounting because investors see the earnings information contained in the income statement compared to the cash flow statement that is reflected in stock returns.

scholarly journals Classification of bankruptcy with cash flow information: Evidence from small size firms

2016 ◽  
Vol 12 (2) ◽  
pp. 86-95
Author(s):  
Lious Ntoung Agbor Tabot ◽  
Helena Maria Santos de Oliveira ◽  
Cláudia M. F. Pereira
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Financial Ratios ◽  
Corporate Failure ◽  
Dividend Payments ◽  
Fixed Charges ◽  
Flow Information ◽  
Study Test ◽  
Flow Components

Corporate financial ratios have been debated in the past as the most importance measures in predicting corporate failure, yet gaps remain in the literature about cash flow information in classifying between bankrupted and non-bankrupted firms. This study test whether cash flow components is more useful in classifying bankrupted and non-bankrupted of small and unlisted firms in Spain. The results of this study suggest that cash flows components are superior to financial ratios for classifying small failed and non-failed companies with the logit model. Particularly, most failing firms, reduce or avoid paying dividend to their owner. This reduction or the absence of dividend payments as a proportion of total outflow is often related to either a significant decrease in the net operating inflow and/or an increase in the relative outflow to fixed charges resulting from increased external debt financing.

Pelatihan dan Pendampingan Penyusunan Laporan Arus Kas untuk Pengelola Koperasi di Kecamatan Buleleng

2018 ◽  
Vol 1 ◽  
pp. 189
Author(s):  
I Gusti Ayu Purnamawati ◽  
Gede Adi Yuniarta
Keyword(s):  
Community Service ◽  
Cash Flow ◽  
Service Program ◽  
Financial Condition ◽  
Cooperative Training ◽  
Cash Flow Statement ◽  
Insight Into ◽  
Operating Activities

The objectives of the training and advisory activities are to: (1) Provide insight into the importance of cash flow statements to evaluate the financial condition of the cooperative; (2) Provide training on how to create a cash flow statement, so that the cooperative managers can create a cash flow statement in each cooperative. The form of this community service program is the programmed training and assistance in the preparation of the cash flow statement, which previously presented to the participants about cash flow and the importance of the cash flow statement to evaluate the financial condition of the cooperative. Training and assistance in the preparation of cash flow statements will bring in competent personnel in the field. After the participants understood about how to arrange cash flow, the training and mentoring activities will be continued by making cash flow statement in each cooperative until the cash flow statement is generated, in the end it is expected that the manager of the cooperative can make their own cash flow statement in the cooperative . The results showed that: 90% of cooperative managers have been able to create cash flow statements used to determine the condition of cash cooperative either from operating activities, investment, and funding, because most of the cooperative assets derived from the existing cash.

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