- Tytuł:
- Sposób oceny przedsiębiorstwa turystycznego na podstawie sprawozdania finansowego cz. III. Identyfikacja i analiza wstępna rachunku przepływów pieniężnych
- Autorzy:
-
Biesiada, Sylwia
Bronowicki, Stanisław - Powiązania:
- https://bibliotekanauki.pl/articles/1389992.pdf
- Data publikacji:
- 2010
- Wydawca:
- Wyższa Szkoła Bankowa w Poznaniu
- Opis:
- This article describes in detail cash flow and shows how to read the preliminary analysis of financial changes occurring in a tourist company. Cash flow provides a large and very useful information base for net cash flows obtained from three activities: operating, investment and financial activity. These activities and their mutual relations are required to prepare an initial evaluation. As a part of tourist enterprise performance tasks, the nature of cash flows (positive or negative) and the evaluation of their structure and dynamics in the different activities is observed. A preliminary analysis of cash flow is based on an analysis of details specified in the article "8 Case Study", which is complemented by a ratio analysis regarding the efficiency and adequacy of cash. It enhances the research process and enables a more detailed assessment of the financial situation of a tourist enterprise.
- Źródło:
-
Studia Periegetica; 2010, 5; 157-170
1897-9262
2658-1736 - Pojawia się w:
- Studia Periegetica
- Dostawca treści:
- Biblioteka Nauki
Artykuł