Model De Prezentare A Fluxurilor De Numerar Dezvoltat Prin Metoda Directă
AbstractThe information supplied by the cash-flow statement represents an important basis in the decision-making process for all the stakeholders of the company. The utility of the cash-flow statements built through the direct method is superior to that of the cash-flow statements built through the indirect method, but the direct method is employed with a significantly lower frequency because of the difficulty in accessing the required accounting data. A study conducted over a sample of 50 companies from the Timis County concerning the methods employed for the construction of the cash-flow statement reflects o preference for the direct approach in forecasts, as in such situations the accounting data is easier to collect. Still, in practice, the cash-flow statements developed through the direct method are often incomplete, which makes the explanation of the cash variation impossible. The current study proposes a cash-flow statement model developed through the direct method and tested through simulations within a software application specially conceived for this purpose.
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Bibliographic InfoArticle provided by Editorial Department, Fundația Română pentru Inteligența Afacerii in its journal Management Intercultural.
Volume (Year): (2013)
Issue (Month): 29 (October)
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Cash-flow; Financial statements; Financial management; Financial analysis;
Find related papers by JEL classification:
- M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
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