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Treasury Flow Analysis

Author

Listed:
  • Roxana Florina Glăvan

    (West University of Timisoara)

  • Petru Åžtefea

    (West University of Timisoara)

Abstract

Treasury flow analysis is useful for: Linking profit (loss) with cash; the separation of activities involving cash from non-cash activities; assessing the ability of an enterprise to meet its cash payment obligations; cash flow assessment for future cash-flow activities. The usefulness of the financial flow analysis is given by the fact that the global change in the treasury is evidenced by the treasury balance resulting from the management of the real assets (from the operating activity) and the result from the capital operations related to the investments and the financing. Thus, to ensure enterprise performance and anticipate future business activities it is essential to analyze treasury flows and treasury budget forecast, defined and detailed in this paper. The sensitive nature of our results in regards to security features supports as a whole a segmentary or flawed substitution within the Treasury market at this time.

Suggested Citation

  • Roxana Florina Glăvan & Petru Åžtefea, 2019. "Treasury Flow Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 740-746, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:740-746
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    More about this item

    Keywords

    treasury flow; cash flow; financial statement; payments;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • F40 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - General

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