%0 Journal Article
%T Operating Cash Surplus Determinations
%A Teodor HADA
%J Annals of Dun£ærea de Jos University. Fascicle I : Economics and Applied Informatics
%D 2009
%I Dunarea de Jos University of Galati
%X The paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross operating surplus less ¦¤WCN (Working capital needs) lessimmobilised production less stored production less other operating revenues).Then, a three year study is presented (2005-2007) and the results areinterpreted. Then, there is a correlation between the operating cash flow surplusand the operating cash flows.
%K operating surplus
%K operating revenue less operating charges
%K the gross operating surplus less
%U http://www.ann.ugal.ro/eco/Doc2009_2/Hada.pdf