IDEAS home Printed from https://ideas.repec.org/a/taf/jbemgt/v7y2006i4p171-182.html
   My bibliography  Save this article

The system of formation and evaluation of the information of cash flows

Author

Listed:
  • Jonas Mackevičius
  • Kastytis Senkus

Abstract

A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of the operating, financial, investment and extraordinary activities of the company. Examples of cash flows out of the operating, financial and investment activities of the company are adduced. The system of formation and evaluation of the information about cash flows is created. Its principal elements are as follows: cash flow accounting, classification of cash flows, issuing of the cash flow statement, control and analysis of cash flows, cash flow forecasting. The methods of analysis of cash flows are created, i.e. the horizontal analysis of the cash flow statement; the vertical analysis of the cash flow statement; the analysis of financial ratios of the cash flow statement; preparation of the cash flow forecast. Practical application of the system of formation and evaluation of the information about cash flows would help the company managers to take various management decisions on evaluation of the company's financial condition and its activity results better, quicker and more precisely.

Suggested Citation

  • Jonas Mackevičius & Kastytis Senkus, 2006. "The system of formation and evaluation of the information of cash flows," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 7(4), pages 171-182.
    • Handle: RePEc:taf:jbemgt:v:7:y:2006:i:4:p:171-182
    DOI: 10.1080/16111699.2006.9636139
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16111699.2006.9636139
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16111699.2006.9636139?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:jbemgt:v:7:y:2006:i:4:p:171-182. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/TBEM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.