Pomiar efektywności działalności na podstawie rachunku przepływów pieniężnych
Measurement of efficiency of activity on the basis of the cash flow statement

Summary/Abstract: The globalization of economic processes, high competitiveness in the domestic and foreign markets is forcing companies to do business in an efficient manner. Evaluation of the effectiveness of economic activity plays an important role in the decision — making process. Measuring the effects of the activities and their evaluation can be carried out using various methods. Currently, users of financial statements require information which is needed for them to predict the future financial situation. For this reason, the growing importance of the cash flow statement as a source of information for the evaluation of the efficiency of the company. For this reason, the importance of the cash flow statement as a source of information for the evaluation of the efficiency of the company is growing. The purpose of this article is to provide opportunities for the use of the information contained in the cash flow statement to measure and assess the effectiveness of the business.

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