Company’s Rentability Board through Cash Flows

Nicoleta Costandache ()
Additional contact information
Nicoleta Costandache: Danubius University of Galati

The Journal of Accounting and Management, 2011, issue 2, 27-36

Abstract: The objective of the current research is to emphasize the financial balance between the sources of financing and the economic means needed for the commercial and investment activities regarding the minimal financial balance, the maximal indebtness ant the financing limit. The determination of the financial balance is important, because it reflects the rentability of the company's activity when the net treasury is positive and it helps establishing the indebtness optimum. Within this context, the current article is to introduce the rentability board through flows that correlate on one hand the gross surplus of the exploitation, with is the financing resource of the exploitation activity, and on the other hand, the maximal degree of indebtness by assuring the corresponding financial balance so that it does not afflict the company's ability of paying its debts.

Keywords: rentability; financing; indebtness; cash flow; financial balance (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://journals.univ-danubius.ro/index.php/jam/article/view/1345/1131 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2011:i:2:p:27-36

Access Statistics for this article

More articles in The Journal of Accounting and Management from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Florian Nuta ().