Research Article of American Journal of Financial Management
Utilization of Cash Flow Ratios in Financial Management
Assoc. Prof. Dr. Huseyin Yilmaz
Faculty of Economics and Administrative Sciences, Bilecik Şeyh Edebali University, Turkey
Cash flow ratios are the ratios are calculated using balance sheet, income statement, and the statement of cash flow. The statement of cash flow is used to calculate all of the 28 cash flow ratios. These ratios may be used in financial management. The financial managers can utilize the ratios in especially the seven functions of the financial management. They are financial analysis, working capital management, capital structure, capital budgeting, dividend policy, leverage, and valuation. All of the cash flow ratios could be used financial analysis and working capital management functions of the financial management. 14 ratios in capital structure, 10 ratios in capital budgeting, 8 ratios in dividend policy, 8 ratios in leverage, and a ratio in valuation may be used.
Keywords: Cash flow ratios, financial management, functions of financial management,financial analysis, working capital management, capital structure, capital budgeting , dividend policy, leveragre, valuation.
How to cite this article:
Huseyin Yilmaz.Utilization of Cash Flow Ratios in Financial Management. American Journal of Financial Management, 2021, 4:8. DOI: 10.28933/ajfm-2021-03-3005
References:
1. Bernstein L.A. (1989), Financial Statement Analysis: Theory, Application, and Interpretation, Richard D. Irwin, Fourth Edition, Illinois.
2. Ferris K. R., K. L. Tennant and S. I. Jerris (1992), How To Understand Financial Statements, Prentice Hall, New Jersey.
3. Giacomino D.E. and D.E. Mielke (1993), “Cash Flows: Another Approach to Ratio Analysis”, Journal of Accountancy, Vol. 175, No.3, pp.55-58.
4. Institute of Management Accountants, Management Accounting Glossary, Prentice Hall, New Jersey, 1994.
5. LouderbackJ.G., G.T. Friedlob and F.J. Pleva (1993), Survey of Accounting, West Publishing Comp., Minneapolis.
6. Mills J. R. and J.H. Yamamura (1998), “ The Power of Cash Flow Ratios”, Journal of Accountancy,Vol.186, No.4 (October), s.53- 61.
7. Shim J. K. and J.G.Siegel (1992), The Vest – Pocket CFO, Prentice Hall, New Jersey.
8. US Security and Exchange Commission, Form 10-K, September 26, 2020, Apple Inc., Commission File Number:001-36743
9. US Security and Exchange Commission, Form 10-K, September 28, 2019, Apple Inc., Commission File Number: 001-36743
10. US Security and Exchange Commission, Form 10-K, September 29, 2018, Apple Inc., Commission File Number:001-36743
11. US Security and Exchange Commission, Form 10-K, September 30, 2017, Apple Inc., Commission File Number: 001-36743
12. US Security and Exchange Commission, Form 10-K, September 24, 2016, Apple Inc., Commission File Number: 001-36743
Terms of Use/Privacy Policy/ Disclaimer/ Other Policies:
You agree that by using our site/services, you have read, understood, and agreed to be bound by all of our terms of use/privacy policy/ disclaimer/ other policies (click here for details).
CC BY 4.0
This work and its PDF file(s) are licensed under a Creative Commons Attribution 4.0 International License.