search query: @freeterm efficiency / total: 12
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| Author: | Capuder, J. |
| Title: | Odlocanje na podlagi denarnih tokov |
| Journal: | Bancni vestnik
1993 : VOL. 42:10, p. 20-22 |
| Index terms: | |
| Freeterms: | enterprises, banks, management, decision making, information, accounting, balances, analysis, cash flows, business efficiency |
| Language: | slv |
| Abstract: | Managers need in order to be successful decision makers along with information provided by the balances sheets and profit and loss accounts also information on cash flows or rather cash flow statements.On the basis of such statements one can get a picture of an extremely dynamic category of a bank's or company's inflows and outflows.Those who use cash flow indicators for the purpose of management differentiate between three basic groups of indicators , i.e. indicators of financial strengths , of profitability and a combination of both.Bank managers are, of course, most interested in the cash flow element which influences current liquidity most.In Slovenia, unfortunately, banks have neglected or have not studied enough cash flows. Nevertheless, during the transitional period banks face important tasks within which the analysis of cash flows is gaining on importance and efforts are being made to adjust the international accounting standards to the local ones, and vice versa. |
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