CASH FLOW-FINANCIAL PLANNING TOOL IN THE TOURISM UNITS

Autor: Boby COSTI, Marius BOIŢĂ, Gheorghe PRIBEANU, Luminita PĂIUŞAN, Ionela Mihaela MILUTIN, Eduard AJTAY
Jazyk: angličtina
Rok vydání: 2017
Předmět:
Zdroj: SEA: Practical Application of Science, Vol V, Iss 13 (1/2017), Pp 93-99 (2017)
Druh dokumentu: article
ISSN: 2360-2554
Popis: This paper addresses the issue of cash-flow tool for financial planning, cash flow calculation by applying the indirect method within a company in the field of tourism. Thus, it tackled issues concerning the organization of accounting of treasury which made a presentation of the subject reflected in treasury accounting record of the existence and movement of securities placement, availability of the accounts at banks, short term bank loans and other cash values. The importance of access to information as well as more detailed and clearer leads to an upward trend of the tourism society. Standardization of definitions helps to ensure that all parties are talking of the same terms or concepts with lower or no variables. This is essential for developers and contractors in different geographical regions of the world and different countries when they discuss issues of tourism and travel.
Databáze: Directory of Open Access Journals