STABILITY OF THE FINANCIAL BALANCE OF THE COMPANY BASED ON FINANCIAL ANALYSIS OF THE CASH FLOW
STABILITY OF THE FINANCIAL BALANCE OF THE COMPANY BASED ON FINANCIAL ANALYSIS OF THE CASH FLOW
Author(s): Tatiana Manole, Maria CIUMACSubject(s): Evaluation research, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: cash flow; operational activity; financial balance; budget receipts and payments; budget balance;
Summary/Abstract: The research made in this article is topical because the cash flow determines the viable activity of the entity. In this article, the authors investigate how to establish a financial balance based on the correlation between real and financial flows as a result of capital movements. The concept of cash flow is investigated, since cash is the most liquid asset of the entity, ensuring its activity continuously. The financial situation of the entity is analyzed on the basis of a system of financial indicators that underpin the financial manager's optimal decisions. The research topic is actual and necessary for any entity, ensuring a viable mechanism for profitable operation.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 2/2017
- Issue No: 4
- Page Range: 180-187
- Page Count: 8
- Language: English