Title:

Analysis of cash flow statement

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Analiza rachunku przepływów pieniężnych

Creator:

Brycz, Bogumiła ; Pauka, Marek

Subject and Keywords:

cash flow statement ; financial analysis ; cash flow analysis ; rachunek przepływów pieniężnych ; analiza finansowa ; analiza przepływów pieniężnych

Description:

Nauki o Finansach = Financial Sciences, 2012, Nr 1 (10), s. 131-140

Abstrakt:

In the literature there is often emphasized the importance of cash flow analysis as an integral part of financial analysis, however the traditional cash flow analysis is limited to the vertical analysis of net cash flow from three levels of activities and, more rarely, to ratio analysis based on these three net cash flows. The purpose of the article is to evaluate the usefulness of such an analysis in the assessment of a company’s financial position with the aim of improving it. Therefore, based on the literature review on the cash flow analysis, the authors highlight the usefulness of the decomposition analysis of the cash flow statement and propose a procedure for conducting such an analysis, in particular they propose making an in-depth analysis of the cash flow from operations consisting of several stages

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2012

Resource Type:

artykuł

Format:

application/pdf

Language:

eng

Relation:

Nauki o Finansach = Financial Sciences, 2012, Nr 1 (10)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu