IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v12y2012i1p205-216.html
   My bibliography  Save this article

Analysis and Accounting of Total Cash Flow

Author

Listed:
  • Melania Elena Miculeac

    (”Drăgan” European University of Lugoj, Romania)

Abstract

In order to reach the objective of supplying some relevant information regarding the liquidity inflows and outflows during a financial exercise, the total cash flow analysis must include the analysis of result cashable from operation, of payments and receipts related to the investment and of financing decisions of the last exercise, as well as the analysis of treasury variation (of cash items). The management of total cash flows ensures the correlation of current liquidness flows as consequence of receipts with the payments ’flows, in order to provide payment continuity of mature obligations.

Suggested Citation

  • Melania Elena Miculeac, 2012. "Analysis and Accounting of Total Cash Flow," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 205-216.
    • Handle: RePEc:pet:annals:v:12:y:2012:i:1:p:205-216
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2012/part1/Miculeac.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    total cash flow; financing function; adequacy rate; reinvestment rate; cash flow rate;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:12:y:2012:i:1:p:205-216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.