Eintrag weiter verarbeiten
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS
Gespeichert in:
| Zeitschriftentitel: | Managerial Finance |
|---|---|
| Personen und Körperschaften: | , |
| In: | Managerial Finance, 19, 1993, 8, S. 35-49 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
Emerald
|
| Schlagwörter: |
| author_facet |
Cheatham, Leo Cheatham, Carole Cheatham, Leo Cheatham, Carole |
|---|---|
| author |
Cheatham, Leo Cheatham, Carole |
| spellingShingle |
Cheatham, Leo Cheatham, Carole Managerial Finance UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS Business, Management and Accounting (miscellaneous) Finance |
| author_sort |
cheatham, leo |
| spelling |
Cheatham, Leo Cheatham, Carole 0307-4358 Emerald Business, Management and Accounting (miscellaneous) Finance http://dx.doi.org/10.1108/eb013740 <jats:p>Evidence in the literature repeatedly points towards failure to understand cash flow shortages as a major problem of small business operators. Theoretically, they should be able to use financial statements prepared by their accountants as planning and control tools. However, because of accountants' use of the accrual system, rather than cash, and the meticulous detail that tends to make statements too complicated for the untrained user, many operators simply do not attempt to use these statements.</jats:p> UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS Managerial Finance |
| doi_str_mv |
10.1108/eb013740 |
| facet_avail |
Online |
| finc_class_facet |
Wirtschaftswissenschaften |
| format |
ElectronicArticle |
| fullrecord |
blob:ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTEwOC9lYjAxMzc0MA |
| id |
ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTEwOC9lYjAxMzc0MA |
| institution |
DE-D275 DE-Bn3 DE-Brt1 DE-D161 DE-Gla1 DE-Zi4 DE-15 DE-Pl11 DE-Rs1 DE-105 DE-14 DE-Ch1 DE-L229 |
| imprint |
Emerald, 1993 |
| imprint_str_mv |
Emerald, 1993 |
| issn |
0307-4358 |
| issn_str_mv |
0307-4358 |
| language |
English |
| mega_collection |
Emerald (CrossRef) |
| match_str |
cheatham1993utilizingfinancialstatementsascashflowplanningandcontroltools |
| publishDateSort |
1993 |
| publisher |
Emerald |
| recordtype |
ai |
| record_format |
ai |
| series |
Managerial Finance |
| source_id |
49 |
| title |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_unstemmed |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_full |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_fullStr |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_full_unstemmed |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_short |
UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_sort |
utilizing financial statements as cash flow planning and control tools |
| topic |
Business, Management and Accounting (miscellaneous) Finance |
| url |
http://dx.doi.org/10.1108/eb013740 |
| publishDate |
1993 |
| physical |
35-49 |
| description |
<jats:p>Evidence in the literature repeatedly points towards failure to understand cash flow shortages as a major problem of small business operators. Theoretically, they should be able to use financial statements prepared by their accountants as planning and control tools. However, because of accountants' use of the accrual system, rather than cash, and the meticulous detail that tends to make statements too complicated for the untrained user, many operators simply do not attempt to use these statements.</jats:p> |
| container_issue |
8 |
| container_start_page |
35 |
| container_title |
Managerial Finance |
| container_volume |
19 |
| format_de105 |
Article, E-Article |
| format_de14 |
Article, E-Article |
| format_de15 |
Article, E-Article |
| format_de520 |
Article, E-Article |
| format_de540 |
Article, E-Article |
| format_dech1 |
Article, E-Article |
| format_ded117 |
Article, E-Article |
| format_degla1 |
E-Article |
| format_del152 |
Buch |
| format_del189 |
Article, E-Article |
| format_dezi4 |
Article |
| format_dezwi2 |
Article, E-Article |
| format_finc |
Article, E-Article |
| format_nrw |
Article, E-Article |
| _version_ |
1792334159220310028 |
| geogr_code |
not assigned |
| last_indexed |
2024-03-01T14:23:49.236Z |
| geogr_code_person |
not assigned |
| openURL |
url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fvufind.svn.sourceforge.net%3Agenerator&rft.title=UTILIZING+FINANCIAL+STATEMENTS+AS+CASH+FLOW+PLANNING+AND+CONTROL+TOOLS&rft.date=1993-08-01&genre=article&issn=0307-4358&volume=19&issue=8&spage=35&epage=49&pages=35-49&jtitle=Managerial+Finance&atitle=UTILIZING+FINANCIAL+STATEMENTS+AS+CASH+FLOW+PLANNING+AND+CONTROL+TOOLS&aulast=Cheatham&aufirst=Carole&rft_id=info%3Adoi%2F10.1108%2Feb013740&rft.language%5B0%5D=eng |
| SOLR | |
| _version_ | 1792334159220310028 |
| author | Cheatham, Leo, Cheatham, Carole |
| author_facet | Cheatham, Leo, Cheatham, Carole, Cheatham, Leo, Cheatham, Carole |
| author_sort | cheatham, leo |
| container_issue | 8 |
| container_start_page | 35 |
| container_title | Managerial Finance |
| container_volume | 19 |
| description | <jats:p>Evidence in the literature repeatedly points towards failure to understand cash flow shortages as a major problem of small business operators. Theoretically, they should be able to use financial statements prepared by their accountants as planning and control tools. However, because of accountants' use of the accrual system, rather than cash, and the meticulous detail that tends to make statements too complicated for the untrained user, many operators simply do not attempt to use these statements.</jats:p> |
| doi_str_mv | 10.1108/eb013740 |
| facet_avail | Online |
| finc_class_facet | Wirtschaftswissenschaften |
| format | ElectronicArticle |
| format_de105 | Article, E-Article |
| format_de14 | Article, E-Article |
| format_de15 | Article, E-Article |
| format_de520 | Article, E-Article |
| format_de540 | Article, E-Article |
| format_dech1 | Article, E-Article |
| format_ded117 | Article, E-Article |
| format_degla1 | E-Article |
| format_del152 | Buch |
| format_del189 | Article, E-Article |
| format_dezi4 | Article |
| format_dezwi2 | Article, E-Article |
| format_finc | Article, E-Article |
| format_nrw | Article, E-Article |
| geogr_code | not assigned |
| geogr_code_person | not assigned |
| id | ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTEwOC9lYjAxMzc0MA |
| imprint | Emerald, 1993 |
| imprint_str_mv | Emerald, 1993 |
| institution | DE-D275, DE-Bn3, DE-Brt1, DE-D161, DE-Gla1, DE-Zi4, DE-15, DE-Pl11, DE-Rs1, DE-105, DE-14, DE-Ch1, DE-L229 |
| issn | 0307-4358 |
| issn_str_mv | 0307-4358 |
| language | English |
| last_indexed | 2024-03-01T14:23:49.236Z |
| match_str | cheatham1993utilizingfinancialstatementsascashflowplanningandcontroltools |
| mega_collection | Emerald (CrossRef) |
| physical | 35-49 |
| publishDate | 1993 |
| publishDateSort | 1993 |
| publisher | Emerald |
| record_format | ai |
| recordtype | ai |
| series | Managerial Finance |
| source_id | 49 |
| spelling | Cheatham, Leo Cheatham, Carole 0307-4358 Emerald Business, Management and Accounting (miscellaneous) Finance http://dx.doi.org/10.1108/eb013740 <jats:p>Evidence in the literature repeatedly points towards failure to understand cash flow shortages as a major problem of small business operators. Theoretically, they should be able to use financial statements prepared by their accountants as planning and control tools. However, because of accountants' use of the accrual system, rather than cash, and the meticulous detail that tends to make statements too complicated for the untrained user, many operators simply do not attempt to use these statements.</jats:p> UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS Managerial Finance |
| spellingShingle | Cheatham, Leo, Cheatham, Carole, Managerial Finance, UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS, Business, Management and Accounting (miscellaneous), Finance |
| title | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_full | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_fullStr | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_full_unstemmed | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_short | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| title_sort | utilizing financial statements as cash flow planning and control tools |
| title_unstemmed | UTILIZING FINANCIAL STATEMENTS AS CASH FLOW PLANNING AND CONTROL TOOLS |
| topic | Business, Management and Accounting (miscellaneous), Finance |
| url | http://dx.doi.org/10.1108/eb013740 |