Weitere Kapitel dieses Buchs durch Wischen aufrufen
After discussing the necessity of operationalisation and the differences between nominal and real values, the chapter presents the different payment streams, with receipts of payment and outpayments being the two fundamental concepts behind the flows of financial resources. Various ways of ensuring liquidity are described, and short-term and long-term coverage ratios are presented as measuring instruments. Cash flow calculations are shown to be significant for financial management and budgeting. The characteristics of expenditures and revenues are shown, and finance calculations and forms of financing are introduced. The different types of expenses and income are explained, as are methods for calculating earnings, including income statements. Cash flow statements and balance sheets are also presented. Operational and external costs and outputs are described, leading to the proposal for new kinds of financial statement where these are taken into account, using social and ecological accounting to produce outcome-impact statements.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
- The Conceptual Basis
Pluta Logo/© Pluta, Rombach Rechtsanwälte/© Rombach Rechtsanwälte