CASH FLOW INDICATORS USE IN FINANCIAL ANALYSIS

Sintija Kindzule, Iveta Mietule

Abstract


The article contains information about a cash flow indicators use in financial analysis. Article target is to describe what information cash flow indicators can deliver and describe their use in corporate financial analysis and cash flow forecasting. The research topic problem involves cash flow indicators interpretation which is necessary to give a more accurate financial analysis. For financial analysis to be as accurate as possible, it is necessary to link a number of factors, variations and possible future problems trough all financial statements, including cash flow. The result of the process should be based on a profit-making and on increasing the value of corporate in the long term.

Keywords


Cash flow; cash flow indicators; financial analysis; forecast;

Full Text:

PDF

References


Laika stars kompānijas aut.kol., red. Radionova L. Finanšu vadības rokasgrāmata. 1.daļa. Rīga: Dienas Bizness, 2004., 265.lpp.

Saksonova S. Uzņēmumu finanšu vadības praktiskās metodes. Rīga: Merkūrijs Lat., 2006. 225.lpp.

Subatnieks K. Naudas plūsmas izmantošana uzņēmuma finanšu analīzē. Promocijas darbs. Rīga, 2007. 216.lpp.

BUFAN I.D. The role of budgeting in the management process: planning and control. [Online] Faculty of Economics and Business Administration, West University of Timisoara. SEA - Practical Application of Science Volume I, Issue 1 (1), 2013. [Cited 10.05.2017.] p. 16 – 22. Available from Internet:https://www.scribd.com/document/291569847/THE-ROLE-OF-BUDGETING-IN-THE-MANAGEMENT-PROCESS-PLANNING-AND-CONTROL

Operating Cash flow / Sales Ratio. [Online] Copyright 2011–2017 Audit IT. [cited 17.05.2017.] Available from Internet: https://www.readyratios.com/reference/cashflow/operating_cash_flow_sales_ratio.html




DOI: http://dx.doi.org/10.17770/iss2017.3030

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Sintija Kindzule, Iveta Mietule