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English
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:
2010-12-30
Method of Evaluation of Tourist Enterprise on the Basis of the Financial Statement. Part 3, Identification and Preliminary Analysis of Cash Flow
Sylwia Biesiada
Stanisław Bronowicki
Abstract
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.(original abstract)Keywords:
Tourist enterprises, Financial statements, Cash flowsMost read articles by the same author(s)
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Biesiada, S., & Bronowicki, S. (2010). Method of Evaluation of Tourist Enterprise on the Basis of the Financial Statement. Part 3, Identification and Preliminary Analysis of Cash Flow. Studia Periegetica, 5, 157–170. Retrieved from https://journals.wsb.poznan.pl/index.php/sp/article/view/250
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This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.