METHOD OF EVALUATION OF TOURIST ENTERPRISE ON THE BASIS OF THE FINANCIAL STATEMENT. PART III. IDENTIFICATION AND PRELIMINARY ANALYSIS OF CASH FLOW

• Authors: Biesiada, Sylwia , Bronowicki, Stanisław

Abstracts

EN

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.

• Publisher: Wyższa Szkoła Bankowa w Poznaniu
• Journal: Studia Periegetica
• Year: 2010
• Volume: 5
• Pages: 157-170

Dates

published

2019-12-07

Contributors

author

Biesiada, Sylwia

author

Bronowicki, Stanisław