摘要：The emphasis in today’s accounting theory and practices, as well as the reporting standards, is on the necessity to observe the financial aspect of business in the direction of its opportunities to generate cash and cash equivalents, and the ability to use cash flows. Possibility of prediction of future movements in cash and cash equivalents plays an extremely important role in the optimal management of operations, particularly in the process of deciding on performances in the market. One of the most important ways to perform on the market today is acquisitions. Making decisions about entering the acquisition process depends, among other factors, also on the ability of business to generate cash flows in the future, and these performances must be accurately predicted. Predicting cash flow is to be made through the application of the prediction model.
