ROLE OF CASH FLOW REPORT ON THE USE OF INFORMATION FOR TEXTILE ENTERPRISES

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

Abstract

Cash is an important resource in business, therefore information about cash flow are significantly material to the process of making financial decisions of management. Information of the cash flow statement is used to analyse and evaluate the financial performance of enterprises, the ability to generate cash in the future, the solvency and the going concern assumption. Using the information in the cash flow statement in the textile enterprises is also important in analysing and forecasting the cash flow in the future.

References

Bộ Tài chính, 26 chuẩn mực kế toán Việt Nam, NXB Tài chính, 2013, tr. 156-169.

Nguyễn Thị Uyên Uyên, Khả năng dự báo thu nhập cho doanh nghiệp từ dòng tiền hoạt động. Tạp chí Phát triển và Hội nhập, Trường Đại học Kinh tế Tài chính TP HCM, 2015, Số 20, tr. 20-21.

Trần Xuân Nam, Kế toán tài chính, tập 1,2, NXB Tài chính, 2015, tr. 394-398.

Published
2018-10-10
How to Cite
Dao Thi Thanh. (2018). ROLE OF CASH FLOW REPORT ON THE USE OF INFORMATION FOR TEXTILE ENTERPRISES. UTEHY Journal of Science and Technology, 19, 71-74. Retrieved from https://tapchi.utehy.edu.vn/index.php/jst/article/view/92