文章基本信息

标题：Cash Flow Theory and Entitys Payments
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作者：Valentyna Kostyuchenko ; Lyudmyla Chyzhevska ; Anna Hevchuk 等
期刊名称：Journal of Economics and Economic Education Research
印刷版ISSN：1533-3604
出版年度：2021
卷号：22
期号：1
页码：1-3
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Most business transactions are associated with cash flow (i.e. distributed in time payments (outflows) in favor of creditors and receipts (inflows) from debtors), which is realized through cash receipts, income (revenue), accrual of costs, calculation of financial results, settlements in the form of payments, etc. However, despite the availability of sources devoted to the concept of cash flow, domestic theorists do not pay due attention to this issue. Which, in turn, prevents the formation of a unified approach to payments as a component of cash flow, the system of indicators that characterize their fulfilment, prevent the study of factors influencing them.
关键词：Payment Transactions;Monetary Theory;Cash Flow Theory;The Concept of Cost-Oriented Management;The Concept of Cash Flow Discounting.