EVOLUTION OF APPROACHES TO THE DEFINITION OF CASH FLOWS OF AN ENTERPRISE
- Authors: Borodin A.I.1, Ishina I.V.2, Natocheeva N.N.2, Sorochaikin A.N.3
-
Affiliations:
- the Dept. of Economy and Finance of a Firm, Higher School of Economics, Moscow, 101000, Russian Federation.
- the Dept. of the Theory of Finance, Financial University under the Government of the Russian Federation, Moscow, 125993, Russian Federation.
- the Dept. of the Economy of the City and Municipal Management, Samara State University, Samara, 443011, Russian Federation.
- Issue: Vol 4, No 1 (2013)
- Pages: 125-131
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5806
- DOI: https://doi.org/10.18287/2542-0461-2013-0-1-125-131
- ID: 5806
Cite item
Full Text
Abstract
In the article the existing domestic and foreign approaches to the research of cash flows are considered, the comparative characteristic of static and dynamic approaches in the theory and practice of management is made. The directions of improvement of conceptual device within the framework of «a streaming approach» are offered.
About the authors
A. I. Borodin
the Dept. of Economy and Finance of a Firm, Higher School of Economics, Moscow, 101000, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
I. V. Ishina
the Dept. of the Theory of Finance, Financial University under the Government of the Russian Federation, Moscow, 125993, Russian Federation.
Email: morenov.sv@ssau.ru
N. N. Natocheeva
the Dept. of the Theory of Finance, Financial University under the Government of the Russian Federation, Moscow, 125993, Russian Federation.
Email: morenov.sv@ssau.ru
A. N. Sorochaikin
the Dept. of the Economy of the City and Municipal Management, Samara State University, Samara, 443011, Russian Federation.
Email: morenov.sv@ssau.ru
References
Supplementary files
