The Substantiation of Cash Flows Within a Business Plan

This paper highlights some aspects regarding the substantiation of the cash flows within an economic entity. The main objective is to highlight the cash inflows and outflows and the cash flow during the investment project. Based on the literature, the authors present the structure of the business plan that should include: medium and long-term vision and objectives; business description and implementation strategy; human resources policy; description of the investment project; financial projections and justification of the need to fund the project. The business plan is a predominant tool for managers - identifying funding sources, getting funding, or making partnerships with other companies. The business plan establishes the vision, objectives, implementation strategy and actions of the economic entities necessary to carry out profitable activities in the future. The authors try to contribute to the conceptual and empirical national and global framework on the substantiation of cash flows in a business.