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AnnaZbaraszewska Rola rachunku przepływów pieniężnych. ..

THE PART OF CASH FLOW STATEMENTS IN MANAGING OF SMALL ECONOMIC UNITS

Summary

The cash flow is a veiy important part of financial statement, which is prepared by smali and midlle-sized companies, but it is not obligatoiy. This report helps to manage finns, assists making decisions of management. The article shows the importance of this annual statement.

Translated by Anna Zbaraszewska

Keywords: cash flow statement. cash flows from operating activities. cash flows from financial activities, cash flows from investment activities, insolvency, cash flows.