Povzetek

Izkaz denarnih tokov spada med izvedene računovodske izkaze in izkazuje denarni tok med dvema obdobnima bilancama stanja. Kljub veliki informacijski in vsebinski vrednosti in pomembnosti se mu, žal, posveča premalo pozornosti, ker ga uporabniki ne razumejo. Če gledamo izkaz denarnih tokov z vidika poslovnih financ je sestavljen iz denarnega toka iz naslova sprememb dolgoročnih in kratkoročnih sredstev ter je namenjen za lastnike in zunanje financerje. Informacije, ki izhajajo iz izkaza denarnih tokov so izrednega pomena za sprejemanje poslovnih odločitev. Potencialni investitorji, upniki in dobavitelji lahko iz njega pridobijo informacije o finančnem stanju, ter predvidijo bodoče trende razvoja podjetja. Če ne bomo obvladovali denarnih tokov, se moramo zavedati posledice, da lahko podjetje propade, čeprav ustvarja dobiček.

Ključne besede: prejemek, izdatek, financiranje, investiranje

Abstract:

Net cash flow is a very important part of accounting reports. Net cash flow is a report that measures the movement of money into or out of a company and can indicate past flows or predict future flows. Many users do not understand point of cash flow. Looking at the long or short-term net cash flow gains or losses of a company is data that is very important to business owners and potential outside financiers. The information from net cash flow is very important for business decisions. Investors, buyers and providers must look at information about a company’s financial situation and potential development gains for the future. Cash flow is very important for a company. A company can be profitable and can fail to be liquid without positive net cash flow. Studying and being aware of a company’s cash flow, whether it is Operational Cash Flow, Investment Cash Flow or Financing Cash Flow can lead to lead to success in a company and most importantly, income.

Key words: income, expense, investment, net cash flow