Barbieri, Alfio (2003) An accounting-conceptual frame of establishing and analyzing the cash flow on example of the Croatian economy. In: Globalization and Entrepreneurship: Fears, Challenges and Opportunities, 24-26.4.2003, Pula, Croatia.
Puni tekst![[img]](http://eknjiznica.unipu.hr/style/images/fileicons/application_pdf.png) |
PDF
- Objavljena verzija
Restricted to Samo registrirani korisnici Sva prava pridržana. Nije dopušteno niti jedan dio reproducirati ili distribuirati bez prethodnog pismenog odobrenja. Download (334kB) |
Sažetak
This article elaborate concept of methodological procedure of determination and analysis of cash flow and impact of each account on that flow. If the correlation between some balance sheet accounts exist, then this correlation exist between the flows of mentioned accounts. This means that the flow of one balance sheet account can be expressed as the result of flows of other accounts Accounting analysis of cash flow of Croatian economy is used to identify contribution of financial, business and investment activities in creating that flow. Role of accounting analysis is to identify elements and the intensity of their impact on cash flow. In that way we can get some understandings which can be used when making decisions on macro and micro level. Accounting analysis will be made for years 2000 and 2001. Analysis of year 2000 identify the fact that the biggest impact on making cash flow had current liabilities (113,54%). The elements which had negative impact on cash flow were financial result (-4,54%), claims flow (-16,64%), flow of inventories (-7,98%) and flow of payments for future costs and revenues which payments haven’t matured (2,99%). In the 2001 positive impact on cash flow had the flows of: financial result (31,11%), long term liabilities (25,8%), current liabilities (52,88%), delayed cost payment and revenues of future periods (16,72%) and inventories (15,5%). Claims flow (-2,15%) and flow of payments for future costs and revenues which payments haven’t matured (-8,86%) diminished cash flow in that period..
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 2/2003 |
| Ključni pojmovi: | Accounting analysis, cash flow, balance flow, Croatian economy, računovodstvena analiza, novčani tok, ravnotežni tok, Hrvatska ekonomija. |
| Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 330 Ekonomija općenito > 330.5 Nacionalno vlasništvo. Nacionalna imovina. Društveni proizvod. Gospodarska bilanca. Procjena nacionalnog proizvoda > 330.53 Bilanca gospodarstva. Društveno računovodstvo. Nacionalno računovodstvo |
| Odjeli: | Odjel za ekonomiju i turizam "Dr. Mijo Mirković" |
| Datum pohrane: | 08 Jan 2013 07:19 |
| Zadnja promjena: | 08 Jan 2013 07:19 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/1832 |
Actions (login required)
 |
Pregledaj stavku |
