Özet:

Purpose - The use of accounting standards in our country becomes mandatory and the cash flow tables must also be prepared in accordance with the standards. Companies with cash flow tables prepared in accordance with the Turkish Accounting Standard 7 Cash Flow Table (TMS 7) will be attempted to identify the factors that increase the cash flow of these companies by analyzing the cash flow model provided from the business activities and with some rates used in the analysis of the cash flow rate. Method - The study first created a conceptual framework and then tried to identify the rates that can be used by doing literary work. The study, which will be detailed in the Model 2 profile, has been attempted to identify the relationship between the quality of profits, the return of assets, the return of own resources and the rate of cash flow liquidity. According to this, the cash flow tables of 50 covering the periods 2009-2018 under the Bist 100 index are being examined and a simple logistical regression model is used using Stata-14. The findings - The study found a meaningful result between asset cash returns and self-source returns. These variables are also considered to have the marginal effects arising from the main activities of the enterprises. Debate - the cash flows provided by from their main activities cause an increase in the effective use of assets and own resources.