Analiza izvještaja o novčanim tokovima
Analysis of the Cash Flow Statement

Summary/Abstract: The aim of this study is to show that cash flow analysis enables managers to plan future cash flows and helps them in making optimal business decisions. To achieve the goal, the paper used practical example and analyzed Cash flow statement of the company "X", which operates in Bosnia and Herzegovina. Because of lack of information, i.e. that the company uses only indirect method of making cash flow statement (which is required in B&H legislation), but for analysis it was needed the same statement composed by the direct method, the aim of the study is not completely achieved. Therefore, this writing should convince to the contrary all those who make cash flow statement just because it is so ordered by legislator and believe that it is only calculation which results from the balance sheet and income statement. Oppositely, cash flow statement helps managers to identify and resolve corporate issues.

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