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Model De Prezentare A Fluxurilor De Numerar Dezvoltat Prin Metoda Directă

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  • Daniel BRÎNDESCU – OLARIU

    (Universitatea de Vest – Timișoara)

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    Abstract

    The 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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    File URL: http://www.mi.bxb.ro/Articol/MI_29_3.pdf
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    Bibliographic Info

    Article provided by Editorial Department, Fundația Română pentru Inteligența Afacerii in its journal Management Intercultural.

    Volume (Year): (2013)
    Issue (Month): 29 (October)
    Pages: 30-40

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    Handle: RePEc:cmj:interc:y:2013:i:29:brindescu

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    Web page: http://bxb.ro/

    Related research

    Keywords: Cash-flow; Financial statements; Financial management; Financial analysis;

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