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Отчет о движении денежных средств: формирование и применение для управления денежными потоками
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| dc.contributor.author | Узун, Кристина
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| dc.date.accessioned | 2025-06-27T09:17:29Z | |
| dc.date.available | 2025-06-27T09:17:29Z | |
| dc.date.issued | 2025 | |
| dc.identifier.isbn | 978-9975-168-25-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4260 | |
| dc.description | УЗУН, Кристина. Отчет о движении денежных средств: формирование и применение для управления денежными потоками = Cash Flow Statement: Formation and Application for Cash Flow Management. Online. Научный руководитель: Людмила ГРАБАРОВСКИ. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 269-272. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.84 | en_US |
| dc.description.abstract | This article examines the cash flow statement, its significance in strategic management, and its role in shaping an organization’s cash flows. Key methods of its preparation, including the direct and indirect methods, are analyzed, along with their practical application in assessing financial stability. Particular attention is given to the statement’s role in optimizing liquidity, enhancing solvency, and minimizing financial risks. The article explores both the conceptual and applied aspects of using the cash flow statement within corporate financial management. CZU: 657.375:658.152(478); JEL: М41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | cash flow statement | en_US |
| dc.subject | financial management | en_US |
| dc.subject | direct method | en_US |
| dc.subject | indirect method | en_US |
| dc.subject | cash flow forecasting | en_US |
| dc.subject | liquidity management | en_US |
| dc.title | Отчет о движении денежных средств: формирование и применение для управления денежными потоками | en_US |
| dc.title.alternative | Cash Flow Statement: Formation and Application for Cash Flow Management | en_US |
| dc.type | Article | en_US |
