Analysis and Accounting of Total Cash Flow

Melania Elena Miculeac ()
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Melania Elena Miculeac: ”Drăgan” European University of Lugoj, Romania

Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 1, 205-216

Abstract: In order to reach the objective of supplying some relevant information regarding the liquidity inflows and outflows during a financial exercise, the total cash flow analysis must include the analysis of result cashable from operation, of payments and receipts related to the investment and of financing decisions of the last exercise, as well as the analysis of treasury variation (of cash items). The management of total cash flows ensures the correlation of current liquidness flows as consequence of receipts with the payments ’flows, in order to provide payment continuity of mature obligations.

Keywords: total cash flow; financing function; adequacy rate; reinvestment rate; cash flow rate (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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