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Methods and Models for the Analysis of Cash Flows


  • Constantin ANGHELACHE

    (“Artifex” University, Bucharest)

  • Radu Titus MARINESCU

    (“Artifex” University, Bucharest)

  • Alexandru MANOLE

    (“Artifex” University, Bucharest)

  • Constantin MITRUT

    (Academy of Economic Studies, Bucharest)


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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    manufacture; payment; collection; circuit; treasury;


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