Özet:

Cash flow tables are tables in which cash flowes are detailed in terms of their sources and uses. Cash flow tabs that are often used in the analysis processes of in recent years facilitate the decision-making processes of financial information users and extend the content of the analyses made. In the framework of the study, the five-year cash flow tables of 7 tourism enterprises operated in BIST 100 covered the years 2017-2021 and analyzed according to the "Nakat Streams Provided Activities Model" developed by Gup, Samson, Dugan, Kim and Jittrapanun (1993) were analyzed. The study resulted in intense cash flows to Model 2 (+,-,-) successful business, Model 3 (+,-) recovered business and Model 4 (+,-,+) growing business profiles. At the same time, the study did not find any operations in accordance with the profile of Model 1(+++) and Model 5 (-,++,).

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