ULOGA RAČUNOVODSTVA U KONTINUELNOM UPRAVLJANJU FINANSIJSKIM TOKOVIMA U NESTABILNIM FINANSIJSKIM USLOVIMA
THE ROLE OF ACCOUNTING IN THE CONTINUOUS MANAGEMENT OF FINANCIAL FLOWS IN UNSTABLE FINANCIAL CONDITIONS

Summary/Abstract: Any decision based on relevant management accounting information producing monetary effect in the coming cycle use and provide the financial resources. The task of management is to maintain proper harmony between the inflow and outflow of funds to facilitate changes in business, incurred by the decision of management or external influences. Cash management is request for the continued demand for establishing and maintaining an optimal balance of cash at any time. Surplus cash above necessary requirements impact on reducing profitability, as cash itself brings no return, even though the company provides greater comfort in performing due obligations, which proportionally reduces the risk of insolvency. Cash deficit, in relation to the essential needs, directly threatening the solvency of the company, although occasionally it may lead to increased profitability.

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