- Tytuł:
-
Modelowanie operacyjnego kapitału obrotowego z zastosowaniem arkusza kalkulacyjnego. Budowa i weryfikacja modelu
Modeling of an operating working capital – spreadsheet approach. Building and model verification - Autorzy:
- Szpulak, Aleksandra
- Powiązania:
- https://bibliotekanauki.pl/articles/425135.pdf
- Data publikacji:
- 2014
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
operating working capital
operating cash inflows and outflows
forecasts
spreadsheet approach - Opis:
- Typical financial model applied in the area of short term financial management under wealth maximization approach is in a form of an analytical model, like the one built by for example [Sartoris, Hill 1983; Kim, Chung 1990]. The assumptions concerning the continuous cash flows resulting from sales and direct relationship between the size of cash flows and the size of sales result in inaccurate and biased forecasts made on the basis of such analytical models. The applicability of it is therefore questionable. The paper presents the construction and verification of the financial model of operating working capital that enables to build forecasts of better quality. Such a goal is achieved by applying the spreadsheet approach instead of analytical functions.
- Źródło:
-
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2014, 4(46); 22-33
1507-3866 - Pojawia się w:
- Econometrics. Ekonometria. Advances in Applied Data Analytics
- Dostawca treści:
- Biblioteka Nauki
Artykuł