Analisis Arus Kas Sebagai Alat Pengambilan Keputusan Manajemen Pada Pt. Hero Supermarket Tbk Yang Terdaftar Di Bei

The cash flow statement reflects a comprehensive picture of cash receipts and disbursements. Cash flows are financial statements containing the effect of cash from operating, investing and financing activities and the increase or decrease in net cash of a company for a period. Cash flow analysis is considered to provide additional information useful for management decision making. The purpose of this study is to obtain a clearer picture about cash flow analysis, its application and its benefits in managing management decisions. This research uses descriptive method which gives description or description of a situation clearly. Medhods of data collection using secondary data sources while data collection techniques used are from the website and documentation. The cash flow analysis is performed by applying horizontal analysis techniques, common-size analysis and ratio analysis. This analysis is directed to provide information about the expected future cash flow conditions, liquidity, earnings quality and ability of the company in maintaining its operations in the future. Keywords: Cash flow statements, horizontal analysis, common-size analysis, ratio analysis, management decision making