REPORTING THE CASH FLOW OF TEXTILE AND GARMENT ENTERPRISES IN THE MY HAO DISTRICT, HUNG YEN PROVINCE - A NEW VISION FOR MANAGEMENT

  • Dao Thi Thanh Hung Yen University of Technology and Education
Keywords: cash of flow report, cash of flow report for management

Abstract

For businesses in general and textile enterprises in particular, information on cash flow helps determine the amount of money brought by business activities in the period and predicts future cash
flows; assessing the ability to pay debts (principal and interest) and the ability to pay dividends in cash; indicates the relationship between net profit and loss and the change in money of the business. Access
to and use of cash flow reports in the form of management accounting will create a simple and honest view for managers in textile enterprises. It has helped managers see more clearly about the sources of revenue and expenditure of production and business activities, providing information on the proportion of revenue and expenditure streams of each activity. From the Cash Flow Report made according to this form of management accounting, it provides more detailed and easy-to-understand information for managers. Managers will have the necessary information to analyze and evaluate quickly, thereby regulating cash flow in the business in the most reasonable way.

References

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Ngân hàng thế giới, Chuẩn mực kế toán quốc tế, NXB Chính trị quốc gia, 2000

Published
2019-01-06
How to Cite
Dao Thi Thanh. (2019). REPORTING THE CASH FLOW OF TEXTILE AND GARMENT ENTERPRISES IN THE MY HAO DISTRICT, HUNG YEN PROVINCE - A NEW VISION FOR MANAGEMENT. UTEHY Journal of Science and Technology, 20, 81-86. Retrieved from http://tapchi.utehy.edu.vn/index.php/jst/article/view/68