Premium
The Interpretation of Cash Flow Reports and the Other Allocation Problem
Author(s) -
RUTHERFORD B. A.
Publication year - 1982
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1982.tb00019.x
Subject(s) - cash flow , interpretation (philosophy) , cash , operating cash flow , overhead (engineering) , cash flow statement , cash flow forecasting , resource allocation , economics , microeconomics , business , finance , computer science , market economy , programming language , operating system
Allocations continue to be a cause of concern to accountants. Allocations may be distributional (i.e. allocation of resources through budgets) or metrical (e.g. overhead costs to departments). Cash flow accounting is often advocated because it avoids metrical allocations. However, the interaction effects of cash flows may nullify their claimed advantages.