期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：2
页码：740-746
语种：English
出版社：Ovidius University Press
摘要：Treasury flow analysis is useful for: Linking profit (loss) with cash; the separation of activities involving cash from non-cash activities; assessing the ability of an enterprise to meet its cash payment obligations; cash flow assessment for future cash-flow activities. The usefulness of the financial flow analysis is given by the fact that the global change in the treasury is evidenced by the treasury balance resulting from the management of the real assets (from the operating activity) and the result from the capital operations related to the investments and the financing. Thus, to ensure enterprise performance and anticipate future business activities it is essential to analyze treasury flows and treasury budget forecast, defined and detailed in this paper. The sensitive nature of our results in regards to security features supports as a whole a segmentary or flawed substitution within the Treasury market at this time.
