Corporate life cycle and its impact on the items influencing cash flow

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU102862" target="_blank" >RIV/00216305:26510/13:PU102862 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Corporate life cycle and its impact on the items influencing cash flow

Popis výsledku v původním jazyce

One of the basic principles of financial management is, that there should be considered cash flows, not expenses and revenues, recorded in accountancy. This article is focused on the basic items of cash flow and there is found out, how do these items change itself during the corporate life cycle. To identify phases of corporate life cycle is used the model by Dickinson (2010), which is based on combinations of values, that reach the net cash flow from running, from investing and from financing activities, and there is only considered, whether these values are positive or negative. The research is implemented by using the method of analyzing secondary data, that are gotten from cash flow statements of selected companies. The sample consists of 43 companies acting on the czech automotive industry and there were selected companies of all sizes with the legal form of either company limited by guarantee, or joint stock company. For each company there were found out data for periods from 200

Název v anglickém jazyce

Corporate life cycle and its impact on the items influencing cash flow

Popis výsledku anglicky

One of the basic principles of financial management is, that there should be considered cash flows, not expenses and revenues, recorded in accountancy. This article is focused on the basic items of cash flow and there is found out, how do these items change itself during the corporate life cycle. To identify phases of corporate life cycle is used the model by Dickinson (2010), which is based on combinations of values, that reach the net cash flow from running, from investing and from financing activities, and there is only considered, whether these values are positive or negative. The research is implemented by using the method of analyzing secondary data, that are gotten from cash flow statements of selected companies. The sample consists of 43 companies acting on the czech automotive industry and there were selected companies of all sizes with the legal form of either company limited by guarantee, or joint stock company. For each company there were found out data for periods from 200

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Enterprise and Competitive Environment 2013

ISBN

978-80-87106-64-8

ISSN

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e-ISSN

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Počet stran výsledku

1

Strana od-do

78-78

Název nakladatele

Neuveden

Místo vydání

Brno

Místo konání akce

Provozně ekonomická fakulta, Mendelova univerz

Datum konání akce

7. 3. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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