Open AccessFEATURES OF CALCULATION AND ANALYSIS OF FREE CASH FLOW
Author(s) -
Gul'fira Bychkova
Publication year - 2022
Publication title -
vestnik angarskogo gosudarstvennogo tehničeskogo universiteta
Language(s) - English
Resource type - Journals
ISSN - 2686-777X
DOI - 10.36629/2686-777x-2021-1-15-216-221
Subject(s) - free cash flow , cash flow , cash flow forecasting , cash flow statement , operating cash flow , flow (mathematics) , process (computing) , cash management , business , computer science , finance , mathematics , geometry , operating system
The features are investigated, systematized, and reserves for improving the process of calculating and analyzing free cash flow are identified. The sources of information have been clarified, and a new indicator for assessing the effectiveness of cash flow management – the economic return on assets on free cash flow - has been recommended