期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2011
卷号：1
期号：5
出版社：ScientificPapers.org
摘要：Dues and taxes, as a component part of cash flows can be managed according to general procedures of payment; this is the hypothesis, from which it starts, in what follows, in the assessment of payments management. A technique that characterizes especially the qualitative aspect of payments management is based on the formation of certain indexes, in terms of other numeric variables (patrimony value, turnover, equity ownership, profit etc.) that express, in relative expression, the correlation between payments and limits taken into consideration. These indexes form the analysis of rotation of patrimony elements by creating a link between balance sheet and profit and loss account. This analysis has as purpose establishing the necessary time to cover all steps of the economic circuit by capitals involved by the economic entity.
