EN
In the reference books one can find information about a lot of models for forecasting financial threat for Polish enterprises. These models vary as they use different measures of evaluation. However, there are very few cases in which measures using data from a cash flow statement are used. The main goal of the paper is to create a model for evaluating of operational financial threat of enterprise from TSL sector using both accrual and cash measures. The accomplishment of this objective is justified by a need for empirical research on mixed models of the evaluation of operational financial threat of enterprises i.e. based on both accrual and cash measures.