Inventory Tracking Made Easy: Save Time and Cut Costs
Submitted: 2026-04-02
Social Sciences, Economics, 2026
OBSERVATIONS ON THE STATEMENT OF CASH FLOWS
This is an open access article distributed under the
Creative Commons Attribution License, which permits unrestricted use, distribution,
and reproduction in any medium, provided the original work is properly cited.
Submitted: 2025-05-07
© 2026 by author(s) and The Gufo Inc.
This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
Abstract
Cash flow management requires clear information, which is compiled by organizations in accordance with international accounting standards. However, from the point of view of decision-making, the published cash flow reports are not always fully usable by the stakeholders. The article presents the possibilities of making decisions on cash flows and the ways of increasing companies financial stability based on it.