Corine Boon
Most business transactions involve cash flow (i.e., payments
(outflows) in favor of creditors and receipts (inflows) from debtors,
which are realized through cash receipts, income (revenue), accrual of
costs, calculation of financial results, and settlements in the form of
payments, among other things. Despite the fact that there are many
resources dedicated to the concept of cash flow, domestic theorists do
not pay enough attention to it. As a result, the development of a
unified approach to payments as a component of cash flow, the system
of indicators that characterize their fulfillment, and the investigation of
variables influencing them is hampered. All of the entity's processes
are characterized by cash flows, which is the conclusion in the works
of, theoretical understanding of these issues raises the question of
developing a comprehensive accounting and analytical model that
allows for the accurate reproduction and interpretation of cash flow
information at all stages of the cycle or at all cycles of the business
entity's main business processes.
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