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Cash Flow-Financial Planning Tool In The Tourism Units

Author

Listed:
  • Boby COSTI

    („Vasile Goldiş” Western University of Arad, Romania)

  • Marius BOIŢĂ

    („Vasile Goldiş” Western University of Arad, Romania)

  • Gheorghe PRIBEANU

    („Vasile Goldiş” Western University of Arad, Romania)

  • Luminita PĂIUŞAN

    („Vasile Goldiş” Western University of Arad, Romania)

  • Ionela Mihaela MILUTIN

    (University Western, Timisoara, Romania)

  • Eduard AJTAY

    (University Western, Timisoara, Romania)

Abstract

This paper addresses the issue of cash-flow tool for financial planning, cash flow calculation by applying the indirect method within a company in the field of tourism. Thus, it tackled issues concerning the organization of accounting of treasury which made a presentation of the subject reflected in treasury accounting record of the existence and movement of securities placement, availability of the accounts at banks, short term bank loans and other cash values. The importance of access to information as well as more detailed and clearer leads to an upward trend of the tourism society. Standardization of definitions helps to ensure that all parties are talking of the same terms or concepts with lower or no variables. This is essential for developers and contractors in different geographical regions of the world and different countries when they discuss issues of tourism and travel.

Suggested Citation

  • Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY, 2017. "Cash Flow-Financial Planning Tool In The Tourism Units," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 93-99, May.
    • Handle: RePEc:cmj:seapas:y:2017:i:13:p:93-99
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    More about this item

    Keywords

    Tourism; Travel; Cash flow; Financial planning; Investment securities;
    All these keywords.

    JEL classification:

    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Z32 - Other Special Topics - - Tourism Economics - - - Tourism and Development

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