Įmonės finansinės būklės pakitimų (pinigų srautų) modifikuota ataskaita
LTĮmonės finansinės būklės pakitimų (pinigų srautų) analizė Lietuvoje kol kas nėra plačiai paplitusi. Viena iš priežasčių – analizės objektas daugiau domina teoretikus nei praktikus. Juoba kad oficiali, finansų ministerijos patvirtinta, pinigų srautų ataskaita nesusieja balanso su pelno (nuostolio) ataskaita ir nepakankamai atskleidžia pinigų srautų poveikio pajamų ir sąnaudų apimtims padarinius. Tai iš dalies menkina praktinę šios ataskaitos naudą. [Iš leidinio]Reikšminiai žodžiai: Apyvarta; Debetas; Finansinė veikla; Kreditas; Pajamos; Pinigai; Pinigų srautai; Realizuota produkcija; Skola; Sąnaudos; Sąskaita; Įplaukos; Ūkinė operacija; Account; Cash; Cash flow; Credit; Debit; Debt; Expenditures; Financial activity; Income; Production sold; Revenue; Transaction; Turnover.
ENCash flow statement of an enterprise is not widely used for enterprise analysis in Lithuania. One of the reasons is that the theoretics rather than practitioners are interested in the object of this analysis. Moreover, the Ministry of Finance has officially approved the cash flow statement that does not interconnect balance sheet with the profit/loss account and does not disclose cash flow effect on income and costs sufficiently. This detracts the practical utility of cash flow statement. In this article there were analyzed the negative tendencies of cash flow statement practical usage of business activity and there is an attempt to prove analytically the suggested forms of cash flow statements that would best meet the requirements of accountants and managers. According to of the authors, the most form of cash flow statement would be the modified enterprise cash flow statement. The analysis performed allows to make the conclusion that the essence of modified cash flow statement is the separation of income and expenses amounts. Summarizing income amounts and subtracting expense income and expense amounts are calculated separately. It enables to perform the efficient internal audit and to assess whether account corresponded properly. The authors have prepared the practical example of enterprise cash flow statement that explains the scheme of modified cash flow statement and the practical usage possibilities for employment in business activity. Thus, the modified enterprise cash flow statement enables to monitor and analyze cash flows more precisely. [From the publication]
