Studiu privind bugetarea cash flow-ului unei entități economice în contextul sistemului contabil de angajamente
Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System
Author(s): Bogdan Cosmin GomoiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: budgeting; receipts and payments budget; cash flow; forecast; accrual accounting;budgeting; receipts and payments budget; cash flow; forecast; accrual accounting;
Summary/Abstract: This study aims to highlight the importance of an efficient forecast of the flow of receipts and payments in the context of an accrual basis of accounting considering that in the case of such an accounting system expenses and payments, respectively revenues and receipts do not overlap. For this purpose, in the case of a real economic entity, this forecast is made in stages emphasizing the relevance of each stage.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 11
- Page Range: 23-35
- Page Count: 13
- Language: English, Romanian