BUSINESS ANALYSIS BASED ON THE CASH FLOW REPORT

Izrada i analiza Izvještaja o novčanom toku pruža važne informacije o rezultatima upravljanja novčanim sredstvima te sposobnosti savladavanja rizika poslovanja kroz osiguravanje solventnosti poduzeća. Što se tiče svih aktivnosti poduzeća bitno je točno utvrditi iz koje vrste aktivnosti dolazi i odlazi novac kako bi se odredila ispravna podloga za analizu i odlučivanje. Usporedbom ovog izvještaja i računa dobiti i gubitka, vrlo je važno prepoznati razliku i ne oslanjati se na pozitivne rezultate iz RDG-a uz istovremeno slab novčani tok. Mnogo je primjera kada je poduzeće ostvarivalo visoke stope dobiti, a istodobno bankrotiralo iz razloga manjka gotovine zbog nemogućnosti naplate potraživanja. Navedena opasnost je izražena danas i u Hrvatskoj te gotovo da nema poduzeća koja mogu zanemariti važnost upravljanja likvidnim sredstvima.The preparation and analysis of the Cash Flow Report provides with important information on the results of money management and the ability to overcome the risk of doing business through the solvency of the company. As far as all the activities of the company are concerned, it is important to determine exactly what kind of activity comes and the money goes to determine the correct basis for analysis and decision making. By comparing this report and the profit and loss account, it is very important to recognize the difference and not rely on the positive results of the RDG with the simultaneous weak cash flow. There are many examples when a company has achieved high rates of profit and at the same time bankrupted for lack of cash due to the impossibility of collecting claims. This type of danger is pronounced today in Croatia and there are no companies, which can ignore the importance of controlling the liquid assets