WYKORZYSTANIE WSKAŹNIKÓW ŚRODKÓW PIENIĘŻNYCH W ANALIZIE FINANSOWEJ PRZEDSIĘBIORSTWA
USE OF THE CASH INDICATORS IN THE FINANCIAL ANALYSIS OF THE ENTERPRISE

Summary/Abstract: The most common indicators presented in the literature usually focus only on balance sheets and income statements - elements of the financial statements based on the accrual basis of accounting. The statement of cash flows complements the balance sheet and income statement by providing additional information concerning an organization's ability to maximize the value of its equity. The purpose of this article is to provide an overview of selected cash flow ratios and an indication of their importance for proper diagnosis level of financial condition.

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