Cash Flow Statement and Management


Cash Flow Statements enable managers to properly plan and coordinate financial operations. This concept is designed to assist business owners and managers to recognise how to monitor cash flow more closely and improve internal finances.

Technique Overview

Cash Flow Statement and Management

Cash Flow Statement and Management Definition

The Cash Flow Statement is a summary of company cash receipts and cash payments during a period of time (van Horne and Wachowicz, 2005). It reports the cash inflows and outflows during a period of time, segregated into three categories (operating, financing and investment), listing the activities that increased and those that decreased cash; it shows the uses and sources of cash (Sharan, 2008). Considering the importance of cash management (see Reyder and Heyler, 2003), this statement is key within management tools.

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Business Evidence

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Business Application

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Further Reading

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Cash Flow Statement and Management References (4 of up to 20) *

  • ASB (1996) Financial Reporting Standards 1: Cash Flow Statements. Available at: [Accessed on 22 December 2011].
  • Coyle, B. (2000) Cash Flow Control. Global Professional Publishing.
  • Faille, C. (2011) Green Mountain Coffee's Trouble With Bean Counting. Forbes, 23 June. Available at: [Accessed on 22 December 2011].
  • Fitzgerald, D. (2011) Farmer Mac Revises Cash Flows After Loan Classification Error. Dow Jones Newswires, 1 June. Available at: [Accessed on 22 December 2011].

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