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Treasury Flow Analysis

Roxana Florina Glăvan () and Petru Ştefea ()
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Roxana Florina Glăvan: West University of Timisoara
Petru Åžtefea: West University of Timisoara

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 740-746

Abstract: Treasury flow analysis is useful for: Linking profit (loss) with cash; the separation of activities involving cash from non-cash activities; assessing the ability of an enterprise to meet its cash payment obligations; cash flow assessment for future cash-flow activities. The usefulness of the financial flow analysis is given by the fact that the global change in the treasury is evidenced by the treasury balance resulting from the management of the real assets (from the operating activity) and the result from the capital operations related to the investments and the financing. Thus, to ensure enterprise performance and anticipate future business activities it is essential to analyze treasury flows and treasury budget forecast, defined and detailed in this paper. The sensitive nature of our results in regards to security features supports as a whole a segmentary or flawed substitution within the Treasury market at this time.

Keywords: treasury flow; cash flow; financial statement; payments (search for similar items in EconPapers)
JEL-codes: A10 F40 (search for similar items in EconPapers)
Date: 2019
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