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An Accounting-Conceptual Frame of Establishing and Analyzing the Cash Flow on Example of the Croatian Economy (CROSBI ID 493142)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Barbieri, Alfio An Accounting-Conceptual Frame of Establishing and Analyzing the Cash Flow on Example of the Croatian Economy // Globalization and Entrepreneurship: Fears, Challenges and Opportunities / Krbec, Denisa (ur.). Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003. str. 37-53.-x

Podaci o odgovornosti

Barbieri, Alfio

engleski

An Accounting-Conceptual Frame of Establishing and Analyzing the Cash Flow on Example of the Croatian Economy

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 payment for future costs and revenues which payments haven't matured (-8, 86%) diminished cash flow in that period.

accounting analysis; cash flow; balance flow; Croatian economy

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Podaci o prilogu

37-53.-x.

2003.

objavljeno

Podaci o matičnoj publikaciji

Globalization and Entrepreneurship: Fears, Challenges and Opportunities

Krbec, Denisa

Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli

Podaci o skupu

International Conference - Globalization and Entrepreneurship: Fears, Challenges and Opportunities

predavanje

24.04.2003-26.04.2003

Pula, Hrvatska

Povezanost rada

Ekonomija