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Journal articles on the topic 'Cash flow efficiency'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Huang, Xinhui, and Augustine Tarkom. "Labor investment efficiency and cash flow volatility." Finance Research Letters 50 (December 2022): 103227. http://dx.doi.org/10.1016/j.frl.2022.103227.

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Nalukova, Nataliya, and Halyna Kulyna. "EFFICIENCY ESSESSMENT OF ENTERPRISE CASH FLOW MANAGEMENT." Institute of accounting, control and analysis in the globalization circumstances, no. 1 (March 2020): 49–58. http://dx.doi.org/10.35774/ibo2020.01.049.

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Rahman Shaik, Abdul. "Impact of capital structure and free cash flow on the efficiency of energy firms in Saudi Arabia." Investment Management and Financial Innovations 21, no. 3 (2024): 15–27. http://dx.doi.org/10.21511/imfi.21(3).2024.02.

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The components of free cash flow and a firm’s capital structure affect the value of the firm. A firm with efficient cash management and optimum capital structure tends to have a better firm value. The current study examines the effect of capital structure and free cash flow on energy firms’ efficiency in Saudi Arabia. The data required for analysis were collected from a sample of seven energy companies from 2014 through 2022. The study used Data Envelopment Analysis to measure the efficiency of energy firms. Further, the simple regression and Generalized Linear Model were used to estimate the

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BULKOT, Hanna, and Sofiia KOVALENKO. "Features of internal audit of cash flow efficiency at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 6 (June 26, 2020): 6–10. http://dx.doi.org/10.37634/efp.2020.6.1.

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Introduction. Cash has great importance in the organization and operation of any entity. However, as the practice of tax audits shows, a large number of abuses and violations occurs quite often. The main reason for that is an ineffective conduction of internal audit and ineffective implementation of controls in cash flow accounting. Cash flows are more or less free to circulate, so there is a high possibility of funds misuse by management. Therefore, performing an internal audit of cash flow efficiency is the opportunity to increase the efficiency of accounting and cash flow management in ente

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Степаненко, О.І., та А.С. Туровська. "Аналіз руху грошових потоків підприємства, їх вплив на господарську діяльність". Інфраструктура ринку, № 74 (7 червня 2023): 148–55. https://doi.org/10.32782/infrastruct74-27.

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In order to get out of the crisis, rebuild the economy and its further development, it is necessary to increase the level of investment of domestic enterprises. Investment cash flows, which are associated with investment in the material and technical base of the enterprise, its personnel, in the implementation of social projects, will ensure economic recovery and growth. It has been studied that the cash flows of the business entity occupy a key place in the management system, and their optimization should be aimed at increasing the efficiency of resource use and the development of the enterpr

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Iorgachova, Maria, and Olena Kovalova. "Directions for increasing the efficiency of the company's cash flow management." Scientific Bulletin of Mukachevo State University Series “Economics” 10, no. 4 (2023): 20–31. http://dx.doi.org/10.52566/msu-econ4.2023.20.

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The problem of managing the enterprise's cash flows is relevant, since the successful management of these resources is the key to the financial security and stability of any business entity. The purpose of the study was to identify universal recommendations for improving the enterprise's cash flow management by generalizing the theoretical aspects of cash flow management and analysing the cash flows of PJSC “Odesa Cognac Factory”. The following methods were used in the study: systematization and generalization (theoretical aspects were studied and existing views of scientists on the essence an

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Olufemi, Gina Oghogho. "Effect of Free Cash Flow and Inventory Turnover on Performance of Listed Manufacturing Firms in Nigeria: The Moderating Role of Leverage." FUDMA Journal of Accounting and Finance Research [FUJAFR] 3, no. 2 (2025): 168–86. https://doi.org/10.33003/fujafr-2025.v3i2.185.168-186.

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The impact of free cash flow efficiency, inventory turnover, and financial leverage on firm performance remains fragmented and inconclusive in the existing literature, with limited context-specific insights tailored to the Nigerian manufacturing sector. This study examined the effect of free cash flow efficiency, inventory turnover, and financial leverage on the performance of listed manufacturing firms in Nigeria using panel data of 49 companies covering the period 2012 to 2023. Firm performance was proxied by Tobin’s Q, while regression analysis was conducted using the robust random-effects

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Kantudu, Aliyu Sulaiman, and Abubakar Sadiq Umar. "Free Cash Flow and Investment Efficiency of Listed Manufacturing Companies in Nigeria." SEISENSE Journal of Management 4, no. 4 (2021): 77–88. http://dx.doi.org/10.33215/sjom.v4i4.698.

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Purpose- This study aims to determine the relationship between free cash flow and investment efficiency of quoted manufacturing companies in Nigeria. Design- An accounting-based model developed by Richardson (2006) was employed to measure investment efficiency and free cash flow. The population of the study consist of all the listed manufacturing companies in Nigeria. Similarly, the purposive sampling technique was employed to arrive at forty-eight companies for 2008-2018. Findings- The results of the study confirm the agency theory of free cash flow. Hence, it established that there is a posi

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Wang, Fusheng, Zhibiao Zhu, and John Hoffmire. "Financial Reporting Quality, Free Cash Flow, and Investment Efficiency." SHS Web of Conferences 17 (2015): 01027. http://dx.doi.org/10.1051/shsconf/20151701027.

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Sergeeva, A. A., and O. V. Titova. "Main ways of optimization cash flow management enterprises and their efficiency." Innovative Economics and Law, no. 1 (2024): 94–99. https://doi.org/10.53015/2782-263x_2024_1_94.

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Subject. Cash flow management plays a significant role in the strategic development of an enterprise and affects the formation of the final result of its financial activity, therefore effectively organized cash flows are the most important symptom of "financial health", a prerequisite for achieving high final results of the economic entity's activity, and also contribute to increasing the rhythm of economic and investment activity. Goal. To study the main ways of optimizing the management of enterprise cash flows and to evaluate their effectiveness. Method and methodology. General scientific m

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Heyns, P. J., W. D. Hamman, and E. V. D. M. Smit. "Do share prices fully reflect the information about future earnings in accruals and cash flow?" South African Journal of Business Management 30, no. 4 (1999): 122–40. http://dx.doi.org/10.4102/sajbm.v30i4.763.

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This article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings. The first hypothesis predicted that the persistence of earnings attributable to the cash flow component of earnings is greater than the persistence of earnings attributable to the accrual component of earnings. The results indicate that this is indeed the case. The second hypothesis predicted that share prices would react as if investors fixate on earnings, and fail to distinguish betw

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Arifia, Hanyfah, Febri Harianto Purbady, Syu’ban Nuradila, and Desy Purwasih. "PENGARUH KUALITAS PELAPORAN KEUANGAN, DEBT MATURITY, DAN FREE CASH FLOW TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 4 (2022): 1150–60. http://dx.doi.org/10.37481/sjr.v5i4.591.

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This study aims to examine the effect of financial reporting quality, debt maturity and free cash flow on investment efficiency with the moderating effect of good corporate governanncr. The population of this research is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is quantitative research with an associative method. The data used in this research is secondary data. This research was conducted with the help of Eviews version 9.0. The research method used is multiple linear regression analysis of panel data and moderated regression

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Juwita Zahirah Azhar. "Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan PT. Garuda Indonesia (Persero) Tbk pada Periode Tahun 2019-2023." Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 3, no. 1 (2025): 276–90. https://doi.org/10.58192/wawasan.v3i1.2915.

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This study evaluates the financial performance of PT. Garuda Indonesia (Persero) Tbk from 2019 to 2023 by analyzing cash flow statements. It employs a descriptive research design with a quantitative approach, utilizing eight cash flow ratios: Operating Cash Flow (AKO), Fund Flow Coverage (CAD), Cash to Interest Coverage (CKB), Cash to Current Liabilities Coverage (CKHL), Capital Expenditure (PM), Total Debt (TH), Cash Flow Adequacy (KAK), and Free Net Cash Flow (AKBB). The analysis reveals that only the Cash to Interest Coverage (CKB) ratio meets the efficiency standard, while the remaining se

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Kwon, Sun-Hee. "The Effects of Industry Competition and Cash Flow on Firm's Investment Efficiency." Asia Europe Perspective Association 20, no. 3 (2023): 1–18. https://doi.org/10.31203/aepa.2023.20.3.001.

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There are studies that show that the intensity of competition in the market has a positive effect on a company’s investment efficiency and that it has a negative effect. The purpose of this study is to analyze the effect of market competition intensity and corporate cash flow on corporate investment efficiency. For analysis, the period from 2000 to 2020 was set based on micro data of companies. In addition, an empirical analysis was conducted using growth rate, net profit, ROA, cash flow, and HHI, which are expected to affect the investment efficiency of the company, as major variables. As a r

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15

Li, Chun Peng. "The Analysis of Business Operation Pattern of E-Commerce Cash Flow." Advanced Materials Research 971-973 (June 2014): 2424–27. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2424.

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In the rapid development of e-commerce, cash flow plays an important role in a company's operation. Stable cash flow can effectively improve operational efficiency. It reduces investment costs and further acceleration transaction speed. The procurement cycle trade can effectively reduce the problem of inventories and other aspects of the occupation. Management of cash flow is extremely important for the survival and development of e-commerce enterprises. The role of e-coomerce cash flow was analyzed. At last the e-commerce operation pattern and management of cash flow was summed up.

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Alayemi, Sunday, and Hussain Adebayo Salaudeen. "Strategic Role of Efficiency to Cash Management." Finance & Economics Review 2, no. 1 (2020): 30–44. http://dx.doi.org/10.38157/finance-economics-review.v2i1.63.

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Purpose: The study aims to examine the strategic role of efficiency to cash management, more specifically as it relates to cash generated from operations of manufacturing companies in Nigeria.  Method: Annual cash flow statements of selected manufacturing companies in Nigeria for ten years (2009 -2018) were used to conduct the Pooled Test, Random Test, Fixed Effect, and Hausman Test.  Results: The results showed that efficiency has a significant effect on the cash management of manufacturing companies in Nigeria generally coupled with that of the proxies employed (CULC, LTDC, INTC,

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Jiang, Aiyin, Raja R. A. Issa, and Maged Malek. "CONSTRUCTION PROJECT CASH FLOW PLANNING USING THE PARETO OPTIMALITY EFFICIENCY NETWORK MODEL / STATYBOS PROJEKTO PINIGŲ SRAUTŲ PLANAVIMAS, NAUDOJANT PARETO OPTIMUMO EFEKTYVUMO TINKLO MODELĮ." Journal of Civil Engineering and Management 17, no. 4 (2011): 510–19. http://dx.doi.org/10.3846/13923730.2011.604537.

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Cash flow is crucial for ensuring the viability of a project. It consists of a complete history of all cash disbursement, cash shortage, loans, cost of money, and all earnings received. Although significant research work has been conducted on cash flow forecast, planning, and management, the objective is constantly the maximization of profit/final cash balance, or minimization of total project cost. Moreover, cash flow forecasting needs to be effective and fast. The paper develops multiple-objective cash flow planning model – Pareto optimality efficiency network model, which considers typical

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Gill, Amarjit, John D. Obradovich, and Harvinder S. Mand. "Promoter ownership and working capital management efficiency of indian manufacturing firms." Corporate Ownership and Control 12, no. 2 (2015): 590–99. http://dx.doi.org/10.22495/cocv12i2c6p2.

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Poor cash flow leads to insolvency of the firm. One of the most important factors that lead to poor cash flow is the inefficiency of working capital management. This study investigates relationships between promoter ownership and working capital management efficiency of Indian manufacturing firms. A sample of 151 manufacturing firms was selected from Top 500 Companies listed on the Bombay Stock Exchange (BSE) for a period of five years (from 2010-2014). Results indicate that changes in promoter ownership play a role in changing working capital management efficiency of Indian manufacturing firm

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Yousefi, Sara, Reza Farzipoor Saen, and Seyed Shahrooz Seyedi Hosseininia. "Developing an inverse range directional measure model to deal with positive and negative values." Management Decision 57, no. 9 (2019): 2520–40. http://dx.doi.org/10.1108/md-11-2017-1089.

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Purpose To manage cash flow in supply chains, the purpose of this paper is to propose inverse data envelopment analysis (DEA) model. Design/methodology/approach This paper develops an inverse range directional measure (RDM) model to deal with positive and negative values. The proposed model is developed to estimate input and output variations such that not only efficiency score of decision making unit (DMU) remains unchanged, but also efficiency score of other DMUs do not change. Findings Given that auto making industry deals with huge variety and volumes of parts, cash flow management is so i

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Foziljonov, Ibrokhimjon. "SPECIFIC CHARACTERISTICS OF ASSESSMENT INDICATORS OF CASH FLOW EFFICIENCY OF JOINT STOCK COMPANIES." Economics and education 24, no. 1 (2023): 421–26. http://dx.doi.org/10.55439/eced/vol24_iss1/a65.

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This article describes the norm of multiplier indicators that evaluate the cash flow efficiency of joint-stock companies, as well as the specific features of their calculation. In addition, the scientific basis for determining the optimal levels of multiplier indicators, which evaluate the efficiency of cash flow of enterprises, based on the financial status and macroeconomic indicators of joint-stock companies in our country, is given.

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Nashkerska, Mariya, and Nataliia Patriki. "INSTRUMENTS FOR CASH FLOW MANAGEMENT OF CONSTRUCTION ENTERPRISES." Economic Analysis, no. 30(1, Part 2) (2020): 223–29. http://dx.doi.org/10.35774/econa2020.01.02.223.

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Introduction. Financial state of the construction enterprise, level of its financial stability, creditworthiness and liquidity depend on the availability of current assets, net cash flow (positive or negative), which is formed in the course of conducting payment transactions. The subject of the research is the flow of money of the construction enterprise. The research objectives: identifying the causes of current assets constraints at the construction industry enterprises; using projected cash flow budget and payment schedule as instruments of managing the enterprise cash flow. The purpose of

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Hsu, Spring C. "Fuzzy Time Series Customers Prediction: Case Study of an E-Commerce Cash Flow Service Provider." International Journal of Computational Intelligence and Applications 15, no. 04 (2016): 1650024. http://dx.doi.org/10.1142/s1469026816500243.

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With lower operational costs, many small and medium-sized enterprises (SMEs) trade via e-commerce, but without the abilities to develop the expensive payment system. Therefore, a cash flow service provider plays critical roles to complete the online transactions. A cash flow service provider must precisely predict those outsourcing customers to serve the customers well under the correctly prepared facilities. Since the adaptive neuro-fuzzy inference systems (ANFIS) have demonstrated prediction efficiency for fuzzy circumstances in many fields, this study attempts to innovate deploying the ANFI

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Shageev, Denis. "Increasing the Efficiency of Industrial Enterprise Investment Projects through Cash Flow Management." Moscow University Economics Bulletin 2017, no. 2 (2017): 90–106. http://dx.doi.org/10.38050/01300105201725.

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Objective and subjective factors of influence on the nominal and actual size of a cash flow of the project in the form of the scheme are opened. The analysis of method of calculation of a discount rate and award for risk is made. On analysis results, in article it was offered to exclude an indicator of an award for risk from a formula of calculation of a discount rate and to research it separately as the certain managed size influencing the nominal, but not actual size of cash flows of the project. It gave the chance to technically reduce value of a discount rate and by that to increase the NP

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Syarif, Diana Hashim, Sugeng Wahyudi, and Irene Rini Demi Pangestuti. "Financial Constraints and Cost of Equity: Empirical Study of Shariah Compliant Firms in Indonesia." Research in World Economy 10, no. 3 (2019): 371. http://dx.doi.org/10.5430/rwe.v10n3p371.

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This study is to investigate the relationship between financial characteristics and the cost of equity capital from sharia-based companies, which tend to be financially constrained. Using 276 observations, the results of this study indicate that financial constraints which are proxied by free cash flow have a role in influencing the cost of equity capital. This study also builds an indirect relationship of free cash flow and capital costs by proposing investment efficiency as a mediator variable. By using the causal step approach from Baron and Kenny, the test results show that investment effi

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Abedini, Mohaddese, Bahman Banimahd, Mehdi Moradzadehfard, and Azam Shokri Cheshmehsabzi. "Analyze the Determining Factors of Manager Efficiency in the Generation of Operating Cash Flow." Navus - Revista de Gestão e Tecnologia 11 (December 11, 2021): 01–11. http://dx.doi.org/10.22279/navus.2021.v11.p01-11.1680.

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According to the objectives of financial reporting, particularly stewardship objective, the aim of this study is to assess the manager's efficiency of listed firms in the Tehran Stock Exchange in the generation of operating cash flow on the basis of data envelopment analysis (DEA) during the period 2013 to 2019. In this survey, for research hypotheses testing, multivariate regression was employed. The research results indicated that the level of manager efficiency in the generation of operating cash flow is very low and has a decreasing trend. Also, the evidence demonstrated that factors inclu

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Rohanova, Hanna. "COEFFICIENT ANALYSIS OF CASH FLOWS OF THE ENTERPRISE." Economic discourse, no. 3-4 (December 30, 2021): 128–38. http://dx.doi.org/10.36742/2410-0919-2021-2-13.

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Introduction. Cash flow analysis is a necessary prerequisite for their effective management to accelerate the turnover of assets and capital and ensure financial stability and solvency of the enterprise. Methods. In the process of research general and special methods were used, in particular: dialectical method for determining general approaches to scientific research; analytical and monographic method was used in the review of literature sources; the method of classifications made it possible to differentiate the main indicators of cash flow analysis by analytical groups. Results. Cash flow a

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Brouwer, Nicolette. "Cash flow related indicators of business sustainability." Journal of Economic and Financial Sciences 5, no. 1 (2012): 229–46. http://dx.doi.org/10.4102/jef.v5i1.315.

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The purpose of this research is to generate cash- and value-flow-related indicators of business sustainability. In order to facilitate a meaningful generation of such indicators, an understanding of business sustainability with reference to cash and value flow is articulated through a conceptual analysis. The research is conducted within an interpretive accounting research paradigm in which the social context of accounting is considered. A literature analysis demonstrates that business sustainability is found to encompass balanced stakeholder engagement, transparency, economic efficiency, crea

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Fauziah, Fauziah, and Sisca Vaulina. "KINERJA RANTAI PASOK FILLET IKAN PATIN BEKU DI DESA KOTO MESJID KECAMATAN XIII KOTO KAMPAR KABUPATEN KAMPAR (SUATU KASUS PADA CV. GRAHA PRATAMA FISH)." Jurnal Agribisnis Indonesia 8, no. 2 (2020): 115–30. http://dx.doi.org/10.29244/jai.2020.8.2.115-130.

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Koto Mesjid village is familiar with named “Kampung Patin”, one of pangasius fish cultivator is CV. Graha Pratama Fish. The purpose this research was to analyze value-added of frozen pangasius fish fillets, to know the person of the supply chain in frozen pangasius fish fillets, to know circle supply chain in frozen pangasius fish fillets and to analyze the performance of supply chain in frozen pangasius fish fillets. Using a case study, data was analyzed by Model DEA-CCR. This result evidence that value-added obtained is IDR 6,391 per Kg. The person of the supply chain in frozen pangasius fis

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Kamaluddin, Amrizah, Norhafizah Ishak, and Nor Farizal Mohammed. "Financial Distress Prediction Through Cash Flow Ratios Analysis." International Journal of Financial Research 10, no. 3 (2019): 63. http://dx.doi.org/10.5430/ijfr.v10n3p63.

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The purpose of this study to examine the relationship of cash flow ratios in predicting financial distress companies, with industrial and consumer product companies in Bursa Malaysia as the sample. The study on financial distress is critical as it can lead to bankruptcy, which may adversely affect the economy of the country. Therefore it is worth exploring any indicators that can identify the possibility of financial distress in the company. The tools enable to address the potential problems that can mitigate from distressed financial position. Most prior studies in Malaysia focus on tradition

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Lovita, Erna, Gatot Prabantoro, and Karisma Devi Roswida. "Managing Cash Flow and Financial Efficiency in Logistics Companies: Analyzing Practices and Their Impacts." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 9, no. 2 (2024): 166–80. https://doi.org/10.34010/aisthebest.v9i2.15057.

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The phenomenon shows that the performance of the freight transport industry in Indonesia must be intensified to be more competitive, facing the current era of e-commerce technology-based business. This study examines the understanding and practices of cash flow management at PT. SMI Cargo and their impact on the company's financial efficiency. Through interviews with management and financial data analysis, PT was found. SMI Cargo places significant emphasis on cash flow management as a key indicator of financial health. Interactive analysis was employed as the primary methodology, which involv

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Hussain, Haroon, Rohani Md-Rus, Hamdan Amer Al-Jaifi, and Rana Yassir Hussain. "Determinants of Corporate Pay-Out Policy and the Moderating Effects of Firm's Growth: Evidence from Pakistan." Studia Universitatis „Vasile Goldis” Arad – Economics Series 32, no. 3 (2022): 65–101. http://dx.doi.org/10.2478/sues-2022-0013.

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Abstract This study investigates the determinants of dividend pay-out of listed firms in Pakistan from the year 2011 to 2015. The focus of the study is the life cycle theory of dividends, agency theory and signaling theory. Corporate governance indicators, firm efficiency and cash flow volatility are the main determinants used in this study. This study also includes eight corporate governance indicators namely insider ownership, ownership concentration, institutional ownership, board independence, board size, CEO duality, audit committee independence and remuneration committee. It is found tha

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Ch. Anand and Dr. K. Pushpalatha. "A STUDY ON CASH FLOW STATEMENT OF MARUTI SUZUKI." International Journal of Engineering Research and Science & Technology 21, no. 2 (2025): 2544–52. https://doi.org/10.62643/ijerst.2025.v21.i2.pp2544-2552.

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This study aims to analyze the cash flow statement of Maruti Suzuki India Limited to evaluate its liquidity, operational efficiency, and financial flexibility over a specific period. The cash flow statement, one of the key financial statements, provides insights into the company’s cash inflows and outflows categorized under operating, investing, and financing activities. By examining the cash flow trends, the study helps stakeholders understand how effectively Maruti Suzuki manages its cash resources to sustain operations, invest in growth, and meet financial obligations. The research is condu

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Munawar, Aang, and Bintang Sahala Marpaung. "Pengaruh Arus Kas Operasi Terhadap Peningkatan Kemampulabaan dan Pertumbuhan Perusahaan STUDI KASUS PADA PT. HOLCIM INDONESIA, TBK." Jurnal Ilmiah Manajemen Kesatuan 1, no. 3 (2013): 213–17. http://dx.doi.org/10.37641/jimkes.v1i3.269.

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Operational cash flow is cash from operational activities of a company. By operational cash flow, the company can decide the fund available for the operational activities. The operational cash flow will be paid attention by the company management because it’s beneficial for decision making. Operational cash flow which increases can be expected to increase profitability due to the operational cash flow of the company will be able to decide how to utilize the fund available for the operational activities, but it must be accompanied by efficiency in the matter of operational expenses and the main

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Ji, Amy E. "The Impact of Board Size on Firm-Level Capital Investment Efficiency." International Journal of Economics and Finance 8, no. 10 (2016): 110. http://dx.doi.org/10.5539/ijef.v8n10p110.

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<p>The study aims to examine whether and how board structure is associated with firm-level capital investment efficiency. Specifically, I investigate whether the size of a firm’s board is associated with the sensitivity of investments to the availability of internal funds. I hypothesize and find that board size is inversely related to investment-cash flow sensitivity. Larger boards seem to mitigate investment-cash flow sensitivity by reducing information asymmetry between managers and external capital providers. The study is important as it reveals that board structure influences the cor

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Ashiralieva, Shahlokhon, and Nilufar Ziyodinova. "CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS." QO‘QON UNIVERSITETI XABARNOMASI 11 (June 30, 2024): 5–7. http://dx.doi.org/10.54613/ku.v11i11.939.

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The paper utilized a mixed-method approach consisting of a literature review and financial reporting analysis to investigate the role of cash flow ratios to evaluate a company’s financial health and make effective decisions. Empirical literatures studied do not suggest any standard collection of cash flow ratios, the ratios suggested in this article are provided by grouping them into four categories such as liquidity ratios, efficiency ratios, profitability ratios, and sufficiency ratios. Data used in this paper are selected from the financial statements of JSC UzAuto Motors between the consec

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Korobova, O. V., and M. A. Blum. "Application of Digital Technologies in Cash Flow Management at a Commercial Enterprise." Voprosy sovremennoj nauki i praktiki. Universitet imeni V.I. Vernadskogo, no. 2(80) (2021): 062–70. http://dx.doi.org/10.17277/voprosy.2021.02.pp.062-070.

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The problems associated with the formation and distribution of funds in a commercial enterprise are considered, the need for cash flow management is determined. Using the example of the largest enterprise in the Tambov region, such important elements of cash flow management as analysis and evaluation have been investigated. It is suggested to use digital technologies in managing cash flows in commercial enterprises as tools for increasing efficiency.

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Roshan, Vinit. "Enhancing Operational Efficiency and Cash Flow through Supply Chain Optimization in the Oil and Gas Sector." International Journal of Business and Management 19, no. 3 (2024): 91. http://dx.doi.org/10.5539/ijbm.v19n3p91.

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The oil and gas industry continues to play a vital role in meeting the world&#39;s energy needs. As renewable energy sources gain traction, there is an imperative to refine operational models, prioritizing sustainability, and cost-effectiveness. This study employs a comprehensive conceptual framework integrating critical analysis of business scenarios, product positioning, and market segmentation. The study adopts supply network optimization, encompassing demand forecasting, inventory management, transportation, production scheduling, cash flow management, and data analytics. The research

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Okhrymovych, T., and L. Gutko. "Cash flows of enterprises: their assessment and analysis." Ekonomìka ta upravlìnnâ APK, no. 2 (143) (December 27, 2018): 86–93. http://dx.doi.org/10.33245/2310-9262-2018-143-2-86-93.

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The processes taking place in the economy in recent decades clearly demonstrate that the economic and social stability of society depends on the financial stability of enterprises. One of the most important signs of financial stability is the ability of an enterprise to generate cash flows. The presence of money from the enterprise determines the possibility of its survival and directions for further development. Any company in the course of its activities has a need for financial resources necessary for the implementation of relationships with other legal entities and individuals. The uninter

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Rompotis, Gerasimos G. "Financial Performance of the English Football Clubs." International Journal of Finance Research 5, no. 2 (2024): 181–203. http://dx.doi.org/10.47747/ijfr.v5i2.1792.

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The financial performance of twenty English football clubs over the period 2013-22 is examined in this study with correlation and panel data analysis. Three performance measures are used: Return on Assets (ROA), Return on Equity (ROE), and Profit Margin. The size of clubs and their liquidity, leverage, efficiency, cash flow efficiency, and turnover per employee are employed as explanatory variables of performance. Sporting data, including attendance rate, the number of wins, the uncertainty in the Premier League, participation in the Premier League or not, and the presence in UEFA’s European c

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Dorosh, Oleh, and Iryna Plish. "Cash flow planning at the enterprise." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 2 (2021): 21–28. http://dx.doi.org/10.23939/smeu2021.02.021.

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Ensuring the efficiency of production and economic activities of the enterprise requires a constant turnover of funds and effective cash flow planning. The most important component that ensures the continuous operation of the company is cash receipts and expenditures, which show the current financial condition of enterprise, are used to cover production costs, as well as ensure the solvency of the enterprise and the ability to avoid financial debts to banks, government and other business entities. Cash flow planning for domestic enterprises is particularly acute. This manifested itself in the

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Syahril, Djaddang, Etty Merawat Endang, and Djali Hartina. "Human Capital Efficiency, Free Cash Flow, Corporate Sustainability Performance and Internal Auditors." Journal of Economics, Finance and Management Studies 6, no. 10 (2023): 4970–79. https://doi.org/10.5281/zenodo.10215844.

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Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment. This study aims to examine the effect of Intelectual Capital and Free Cash Flow on Corporate Sustainability Performance with Internal Auditors as the moderating variable in this research. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Glob

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Audina Amanda Putri and Andrian Noviardy. "Analisis Pengelolaan Arus Kas Dalam Menjaga Likuiditas di PT. Marisa Jaya Abadi." Jurnal Manajemen dan Ekonomi Kreatif 3, no. 1 (2025): 24–40. https://doi.org/10.59024/jumek.v3i1.508.

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In terms of maintaining the liquidity of PT Marisa Jaya Abadi, this study analyzes cash flow management. The method used was descriptive analysis, and data was collected through interviews and document studies. The research shows that the business has used several approaches to manage their cash flow, such as managing debt payments and accelerating the collection of receivables. However, to achieve ideal liquidity, these strategies still need to be improved. According to this study, PT Marisa Jaya Abadi should conduct regular cash flow evaluations to improve efficiency and financial stability.

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Burinskas, Arunas, and Aurelija Burinskiene. "Cash-Flow Model for Efficiency Evaluation in Multinational Trade Enterprises Applying E-Commerce." Engineering Economics 30, no. 5 (2019): 515–29. http://dx.doi.org/10.5755/j01.ee.30.5.22808.

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In this study, the authors have investigated e-commerce in the activity of multinational trade enterprises (MNTEs) and highlighted the main differences between online and offline trade. Many studies are focusing on the application of e-commerce technologies but not on providing efficiency evaluation tool helping to identify how e-commerce technologies change trade business and propose its application in MNTEs. This research aims to provide the cash-flow model for an economic evaluation of investment and operations of e-commerce and traditional trade and the practical application of the model i

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Chai, Kuangcheng, Chengsheng Jin, and Haoran Lan. "Influence of Financing Efficiency on Operating Net Cash Flow of SMEs in Nine Cities of Pearl River Delta." Advances in Economics and Management Research 1, no. 2 (2022): 185. http://dx.doi.org/10.56028/aemr.1.2.185.

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At present, our small and medium-sized enterprises have created more than 50% of tax revenue, and more than 60% of GDP, they are the important prerequisite and the main driving force to achieve the development of economic quality. Meanwhile, the nine cities in the Pearl River Delta account for 80% of Guangdong's GDP. The study on the financing efficiency of SMEs represented by the new third board of listed companies is of great significance to the development of Grand-Baie and the deepening of reform and opening-up. This paper uses the data of the Wind database from 2016 to 2020 and takes the

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Chai, Kuangcheng, Chengsheng Jin, and Haoran Lan. "Influence of Financing Efficiency on Operating Net Cash Flow of SMEs in Nine Cities of Pearl River Delta." Advances in Economics and Management Research 2, no. 1 (2022): 185. http://dx.doi.org/10.56028/aemr.2.1.185.

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At present, our small and medium-sized enterprises have created more than 50% of tax revenue, and more than 60% of GDP, they are the important prerequisite and the main driving force to achieve the development of economic quality. Meanwhile, the nine cities in the Pearl River Delta account for 80% of Guangdong's GDP. The study on the financing efficiency of SMEs represented by the new third board of listed companies is of great significance to the development of Grand-Baie and the deepening of reform and opening-up. This paper uses the data of the Wind database from 2016 to 2020 and takes the

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Kumbara, Kumbara, Silfia Silfia, and Roni Afrizal. "Biosaka Efficiency in Supporting Income from Hydroponic Vegetable Cultivation Business." JIA (Jurnal Ilmiah Agribisnis) : Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian 10, no. 1 (2025): 10–21. https://doi.org/10.37149/jia.v10i1.1666.

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Conventional hydroponics faces nutrient efficiency challenges, impacting profitability and business sustainability. This study is important because it attempts to address these issues through a more economical integration of AB-Mix and Biosaka. This study aims to evaluate the economic efficiency of AB-Mix 37.5% and Biosaka 62.5% compared to the 100% AB-Mix method in hydroponic cultivation. This study uses a case study method at Eco-Hydro, conducted in February–June 2024 in a small hydroponic facility with 400 planting holes. Data were collected through field observations and interviews with 10

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Mercan, Metin, and Lia Simonishvili. "Budget Practices in SME companies in Georgia." Journal of Business 13, no. 1 (2024): 1–30. https://doi.org/10.31578/job.v13i1.254.

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This paper explains the importance of the company's budget and cash flow. It shows how important it is for businesses to turn their spending into cash flow while making important choices.Not only the budget but also cash flow play a much greater and more vital part in the performance of economic activities nowadays. It allows accountants and financiers to manage plans, income, and expenses in order to improve the company's efficiency. Furthermore, a better understanding of costing and cash flow allows organizations to choose a budget that is appropriate for a specific strategy and accomplish t

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Wang, Hongli, Liguo Fei, and Yuqiang Feng. "Intelligent control decision integrating fuzziness and randomness for automatic management of cash flow." PLOS ONE 19, no. 3 (2024): e0292748. http://dx.doi.org/10.1371/journal.pone.0292748.

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Automatic management of cash flow from the perspective of cybernetics decisions can improve work efficiency and accuracy of cash flow management. Disadvantage of traditional fuzzy control method is that it only expresses fuzziness and ignores randomness. The automatic management of cash flow involves variables representing the fuzziness and randomness of human cognition which need new calculation methods to solve. Based on fuzzy control this paper proposes a cloud set control decision method for cash flow management. Cloud set and its I operation and P operation are described. Methods are stud

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Afy-Shararah, Mohamed, and Nicholas Rich. "Operations flow effectiveness: a systems approach to measuring flow performance." International Journal of Operations & Production Management 38, no. 11 (2018): 2096–123. http://dx.doi.org/10.1108/ijopm-09-2016-0575.

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Purpose Effective operations management systems (OMS) measurement remains a critical issue for theorists and practising managers (Neely, 2005; Bititci et al., 2012). Traditional labor efficiency measures sufficed when all that was made could be sold or when mass production systems filled warehouses with stock and the OMS had little relationship with “the consumer.” Modern manufacturing systems require a different form of flow optimization (beyond labor efficiency) measurement (Schmenner, 2015). The essential unit of measure for all OMS designs is the optimal use of time for process value addin

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Iqbal, Md Mazharul Islam. "Linking working capital efficiency to profit maximisation: A conceptual analysis." Economic Forum 15, no. 1 (2025): 93–102. https://doi.org/10.62763/ef/1.2025.93.

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The survival of a company is highly dependent on the management of its working capital. Effective working capital management can lead to greater profitability. Insufficient working capital or liquidity shortages can severely hinder profitability and operational sustainability. The primary objective of this research was to examine the relationship between efficient working capital management and profitability. To explore this connection, inventory, the cash conversion cycle, accounts receivable, and accounts payable were used as key indicators of working capital management. Profitability was ev

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