%0 Journal Article
%T Cash Flow Analysis on the Example Cormans Ltd. Galati
%A Carmen Mihaela CRETU
%A Rodica PRIPOAIE
%A Carmen SIRBU
%A Silviu PRIPOAIE
%J Annals of Dun£¿rea de Jos University. Fascicle I : Economics and Applied Informatics
%D 2010
%I Dunarea de Jos University of Galati
%X Finding appropriate ways to use cash flows to achieve financial diagnosis is one of the hardest tasks for financial analysts. Literature stressed the advantages for financial diagnosis users, when using flow information, without offering as many practical waysto achieve it. In a market economy, the enterprise should be regarded as a system that runs through its relations with third parties (investors, creditors, budgeting, suppliers,etc...) relationships which materialize through estate flows. According as these flowstake liquidity shape are interested both third parties (for reclaiming of amounts invested and gaining benefits or claiming of some claims), as well as the management unit, for only thus can the system work.
%K cash-flow
%K IAS 7
%K functional balance
%U http://www.ann.ugal.ro/eco/Doc2010/Cretu_Pripoaie_Sirbu_Pripoaie.pdf