STATEMENTS OF CASH FLOWS AND USING IT IN MAKING DECISIONS REGARDING ENTERPRISE

Abstract

Financial information for stakeholders includes information on: solvency,
profitability, financial structure... Identification, cash flow assessment,
forecasting cash flow of the business also contributes significantly to decision
making. Cash flow statement is one of the important bases for information users
(creditors, investors...) to analyze the financial situation of enterprises. This
requires businesses to further improve their financial statements to provide more
complete information to users. The article surveys the views of investors and
lenders with information published on the financial statements, using descriptive
statistics to assess the situation, thereby making recommendations related to
liability. from the business side, from the point of view of the users of the
information who need to see the cash flows, the techniques used in analyzing the
financial position of the enterprise, and from the management side for the
regulation on the methods of setting up cash flows statement.