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Financial and Material Flows in Company Business Cycle

Author

Listed:
  • Petar Proklin

    (J. J. Strossmayer University of Osijek Faculty of Economics)

  • Marina Proklin

    (Financial Agency (FINA))

Abstract

Due to varrious ventures undertaken by a company, its ownership goods, i.e. assets are subject to certain flows. The totality of enterpreneurial ventures aimed at achieving enterpreneurial results – profits can be viwed fro two sides: (a) materijal flows (technical viwepoint), and (b) value flows (economic viwepoint). In both these cases there are expenses, i.e. asset spending, turnover or asset outflows on one side, and revenues, i.e. asset inflows, proceeds, yields, or entrepreneurial achivements on the other. A company business cycle is the average period of time required between the pruchase of ownership goods an their transformation back into money. In other words, this is average time that passes from the money at the beginning and money at the end of a business cycle.

Suggested Citation

  • Petar Proklin & Marina Proklin, 2011. "Financial and Material Flows in Company Business Cycle," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 11, pages 311-317.
    • Handle: RePEc:osi:bulimm:v:11:y:2011:p:311-317
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