ANALYSIS OF CASH FLOWS IN BUSINESS ENTITIES: METHODS, FACTORS, AND MANAGEMENT IMPLICATIONS
Keywords:
cash flow analysis, operational cycle, financial cycle, free cash funds, direct method, indirect method, cash flow management, SMEsAbstract
This thesis investigates the analytical framework for assessing cash flows in business entities, with emphasis on the classification of flows by activity type, the identification of internal and external factors affecting free cash balances, and the application of the operational and financial cycle concepts. The study systematises the analytical tasks related to cash flow management and substantiates the author's definition of free cash funds. Practical recommendations are offered for improving cash flow analysis in small and medium-sized enterprises under the conditions of progressive digitalisation.
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References
International Accounting Standard IAS 7. Statement of Cash Flows. IFRS Foundation.
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