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Nakit akışları ile ilgili önemli bilgiler sunan nakit akış tabloları analiz edilerek planlama ve karar verme sürecinde etkili olabilecek bilgiler elde edilebilir. Çalışmanın amacı; işletmelerin nakit akış tablolarını seçilen iki analiz yöntemiyle değerlendirerek uluslararası bir karşılaştırma yapmaktır. Bu amaç doğrultusunda en yüksek net satış hâsılatına sahip ulusal ve uluslararası toplam 100 İşletmenin 2010 – 2016 dönemini kapsayan nakit akış tabloları incelenmiştir. Analizde nakit akışlarının sağlandığı faaliyetler yöntemi ve oran analizi yöntemi kullanılmıştır. Çalışmanın sonucunda nakit akış tablolarının analiz edilmesi işletmelerin nakit akışları hakkında bilgi sağladığı, işletmenin mevcut ve gelecekteki durumu hakkında da önemli bilgiler sağladığı görülmektedir. Ayrıca nakit akış tabloları diğer mali tablolarla ve farklı analiz yöntemlerinin bir arada kullanılmasıyla daha sağlıklı sonuçlar elde edilebileceği görülmüştür.
Information that can be effective in the planning and decision-making process can be obtained by analyzing cash flow statements that provide important information about cash flows. The main objective of this study is to make an international comparison by evaluating the cash flow statements of the business entities with different analysis methods. For this purpose, cash flow statements covering the period 2010-2016 of 100 national and international companies with the highest net sales revenues were examined. Cash flow method and ration method are used in the analysis. As a result of the study, it appears that the analysis of cash flow statements provides information about cash flows as well as providing important information about the current and future situation of the business entities. In addition, it is seen that more accurate results can be obtained by using cash flow statements together with other financial statements and different analysis methods
Information that can be effective in the planning and decision-making process can be obtained by analyzing cash flow statements that provide important information about cash flows. The main aim of this study is to make an international comparison by evaluating the cash flow statements of the business entities with different analysis methods. For this purpose, cash flow statements covering the period 2010-2016 of 100 national and international companies with the highest net sales revenue were examined. Cash flow method and ration method are used in the analysis. As a result of the study, it appears that the analysis of cash flow statements provides information about cash flows as well as providing important information about the current and future situation of the business entities. In addition, it is seen that more accurate results can be obtained by using cash flow statements together with other financial statements and different analysis methods
Journal Type : Uluslararası
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