Agris on-line Papers in Economics and Informatics

Faculty of Economics and Management CULS Prague, Kamýcká 129, 165 00 Praha - Suchdol

The international peer-reviewed scientific journal, ISSN 1804-1930


Cash flow as an important solvency determinant of agricultural enterprises in the Slovak Republic

Ľ. Gurčík, J. Miklovičová, S. Miklovičová

Agris on-line Papers in Economics and Informatics, No 1 /2009, September

Abstract

In this paper deals with the cash flow analysis in agricultural companies in particular regions of the Slovak Republic. At present, from a company’s point of view it is not so important to reach a profit but to have a sufficient cash to keep solvency. On base of column and balance cash flow composition we determine in which areas agricultural companies invested money and what sources they used to finance their activities.Agricultural companies in the Slovak Republic financed their activities particularly from internal sources, however, they used external sources, too. Companies situated in better natural conditions spent more external sources than companies in LFA. The companies used the financial sources in operating and investment activities equally.

Keywords

Agricultural enterprises, cash flow analysis, net cash flow, balance composition of cash flow

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ISSN 1804-1930
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