publication . Article . 2013

MODEL DE PREZENTARE A FLUXURILOR DE NUMERAR DEZVOLTAT PRIN METODA DIRECTĂ

Daniel BRÎNDESCU – OLARIU;
Open Access French
  • Published: 01 Nov 2013 Journal: Management Intercultural (issn: 1454-9980, eissn: 2285-9292, Copyright policy)
  • Publisher: Romanian Foundation for Business Intelligence
Abstract
The information supplied by the cash-flow statement represents an important basis in the decision-making process for all the stakeholders of the company. The utility of the cash-flow statements built through the direct method is superior to that of the cash-flow statements built through the indirect method, but the direct method is employed with a significantly lower frequency because of the difficulty in accessing the required accounting data. A study conducted over a sample of 50 companies from the Timis County concerning the methods employed for the construction of the cash-flow statement reflects o preference for the direct approach in forecasts, as in such ...
Subjects
free text keywords: Cash-flow, Financial statements, Financial management, Financial analysis, Cash-flow, Financial statements, Financial management, Financial analysis, Business, HF5001-6182, jel:M21, jel:G31

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publication . Article . 2013

MODEL DE PREZENTARE A FLUXURILOR DE NUMERAR DEZVOLTAT PRIN METODA DIRECTĂ

Daniel BRÎNDESCU – OLARIU;