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| Author: | Trout, R.K. Tanner, M.M. Nicholas, L. |
| Title: | On track with direct cash-flow (Cash-flow Analyse) |
| Journal: | Management Accounting (US)
1993 : JUL, VOL. 75:1, p. 23-27 |
| Index terms: | |
| Freeterms: | BERICHTSWESEN |
| Language: | eng |
| Abstract: | Investors and other users of financial data appreciate the easy to understand format of the direct cash-flow statement. Largely ignored, however, is how valuable the direct method of reporting operating cash-flows is to corporate insiders. Chicago Central Pacific Railroad credits the direct cash-flow statement with helping the company solve its liquidity crisis and keeping its operations on track. Collecting the direct cash-flow information and implementing the report provided meaningful insights into cash issues within the company. |
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