Operating Cash Surplus Determinations

Teodor Hada ()

Economics and Applied Informatics, 2009, issue 2, 109-118

Abstract: The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less operating charges and (2) the gross operating surplus less WCN (Working capital needs) less immobilised production less stored production less other operating revenues). Then, a three year study is presented (2005-2007) and the results are interpreted. Then, there is a correlation between the operating cash flow surplus and the operating cash flows.

Keywords: operating surplus; operating revenue less operating charges; the gross operating surplus less (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2009:i:2:p:109-118

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