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Methods and Models for the Analysis of Cash Flows

Author

Listed:
  • Constantin ANGHELACHE

    (“Artifex” University, Bucharest)

  • Radu Titus MARINESCU

    (“Artifex” University, Bucharest)

  • Alexandru MANOLE

    (“Artifex” University, Bucharest)

  • Constantin MITRUT

    (Academy of Economic Studies, Bucharest)

Abstract

This paper analyzes the cash flow, as integrated into the manufacturing process of an enterprise. Incomes and expenses are recorded based on the principles of engagement accounting, the actual cash flow in the company treasury is different from the result from the profit and loss account.

Suggested Citation

  • Constantin ANGHELACHE & Radu Titus MARINESCU & Alexandru MANOLE & Constantin MITRUT, 2012. "Methods and Models for the Analysis of Cash Flows," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 436-444, May.
    • Handle: RePEc:rsr:supplm:v:60:y:2012:i:2:p:436-444
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    Cited by:

    1. Veronica GROSU & Madalina TANASOAIA, 2022. "Identifying The Methods Of Adapting The Behavior Of Cash Flows To The Variations Of The Relevant Financial-Economic Indicators In Multiple Crisis Conditions," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 46-58, June.

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