Assessment of Performance of Holding in the Context of Cash Flow Concept

DOI

10.2991/fred-19.2020.38How to use a DOI?

Keywords

cash flow; cash flow quality; holding; cash flow evaluation criteria

Abstract

The article has proved the necessity and analytical value of evaluating the results of the activities of structurally complex forms of business organization based on the concept of cash flow as an alternative to the traditional approach, which involves the use of the indicators formed by the accrual method. With this purpose, the authors have presenedt the system of the analytical indicators designed to assess the quality of cash flows in terms of the rationality of cash receipts and cash payments.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - O.Yu. Dyagel
AU  - E.A . Elgina
AU  - M. I. Migunova
AU  - L.V. Bogdanova
AU  - T.A. Tsyrkunova
PY  - 2020/01
DA  - 2020/01
TI  - Assessment of Performance of Holding in the Context of Cash Flow Concept
BT  - Proceedings of the International Session on Factors of Regional Extensive Development (FRED 2019)
PB  - Atlantis Press
SP  - 181
EP  - 185
SN  - 2352-5428
UR  - https://doi.org/10.2991/fred-19.2020.38
DO  - 10.2991/fred-19.2020.38
ID  - Dyagel2020/01
ER  -