MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS
Financial flows represent a reasonable basis for estimating the capacity of firms to generate cash and cash equivalents necessary to meet debt chargeability. If cash means actual monetary liquidity held in company’s cashier or in its bank accounts, cash equivalents represent "short-term investm...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2014-06-01
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| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_4_13.pdf
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| _version_ | 1818301310751997952 |
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| author | Luciana SPINEANU-GEORGESCU Elena RUSE Daniel DANECI-PATRAU |
| author_facet | Luciana SPINEANU-GEORGESCU Elena RUSE Daniel DANECI-PATRAU |
| author_sort | Luciana SPINEANU-GEORGESCU |
| collection | DOAJ |
| description | Financial flows represent a reasonable basis for estimating the capacity of firms to generate cash and cash equivalents necessary to meet debt chargeability. If cash means actual monetary liquidity held in company’s cashier or in its bank accounts, cash equivalents represent "short-term investments, highly liquid, which are readily convertible to known amounts of cash and which are subject to an insignificant risk of exchange.
Over time, in an attempt to systematize the information regarding the structure, the origin and destination of the funds used by enterprise, liquidity setters concluded that variation can be explained by the action of three types of activities based on a functional classification, namely operating activities, financing activities and investing activities. The present paper aims to determine the importance and evolution of financial flows in an economic entity using the indirect method. |
| first_indexed | 2024-12-13T05:20:59Z |
| format | Article |
| id | doaj.art-9b8dfad9541a47a289fb38b15c43aa6a |
| institution | Directory Open Access Journal |
| issn | 2360-2554 |
| language | English |
| last_indexed | 2024-12-13T05:20:59Z |
| publishDate | 2014-06-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | SEA: Practical Application of Science |
| spelling | doaj.art-9b8dfad9541a47a289fb38b15c43aa6a2022-12-21T23:58:19ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542014-06-01II4 (2/2014)129136seapas:y:2014:i:4:p:129-136MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWSLuciana SPINEANU-GEORGESCU0Elena RUSE1Daniel DANECI-PATRAU2 Spiru Haret University, Constanta Spiru Haret University, Constanta Spiru Haret University, Constanta Financial flows represent a reasonable basis for estimating the capacity of firms to generate cash and cash equivalents necessary to meet debt chargeability. If cash means actual monetary liquidity held in company’s cashier or in its bank accounts, cash equivalents represent "short-term investments, highly liquid, which are readily convertible to known amounts of cash and which are subject to an insignificant risk of exchange. Over time, in an attempt to systematize the information regarding the structure, the origin and destination of the funds used by enterprise, liquidity setters concluded that variation can be explained by the action of three types of activities based on a functional classification, namely operating activities, financing activities and investing activities. The present paper aims to determine the importance and evolution of financial flows in an economic entity using the indirect method. http://seaopenresearch.eu/Journals/articles/SPAS_4_13.pdf analysisfinancial flowscash-flow |
| spellingShingle | Luciana SPINEANU-GEORGESCU Elena RUSE Daniel DANECI-PATRAU MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS SEA: Practical Application of Science analysis financial flows cash-flow |
| title | MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS |
| title_full | MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS |
| title_fullStr | MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS |
| title_full_unstemmed | MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS |
| title_short | MANAGERIAL DECISION MAKING BY ANALYZING THE FINANCIAL FLOWS |
| title_sort | managerial decision making by analyzing the financial flows |
| topic | analysis financial flows cash-flow |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_4_13.pdf
|
| work_keys_str_mv | AT lucianaspineanugeorgescu managerialdecisionmakingbyanalyzingthefinancialflows AT elenaruse managerialdecisionmakingbyanalyzingthefinancialflows AT danieldanecipatrau managerialdecisionmakingbyanalyzingthefinancialflows |