Aprecierea modalităților de analiză structurală a fluxurilor de numerar

Abstract

Cash flow is essential for evaluating and managing a business's financial health, reflecting the difference between inflows and outflows over a given period. A positive cash flow ensures resources for expenses, investments, or dividends, while a negative one signals financial challenges. This research analyzes the cash flow of "FOOD PLANET RESTAURANTS" S.R.L. for 2022 and 2023, focusing on financial activities. The company had a positive operational cash flow but faced a significant negative cash flow from financing and investment activities in 2023. The main cash inflows came from sales, while most payments were directed toward goods and services. The analysis underscores the importance of efficient financial management for long-term sustainability. CZU: 005.915:657.422.1; JEL: M49