A Study on “Cash Flow Accounting Information” in Small and medium sized manufacturing enterprises

DOI
  • Wagatsuma Yoshinori
    Yamagata prefecture Council for Financial Services Information (Consumer Affairs and Community Safety Division),Yamagata University Graduate School of Science and Engineering Doctoral Course

Bibliographic Information

Other Title
  • 中小製造企業におけるキャッシュ・フロー会計情報のあり方を考える
  • Using the case of company Ｉ as a clue
  • Ｉ社の「キャッシュ・フロー計画表」の作成と活用事例を手掛かりに

Abstract

<p>　　The purpose of this paper is to examine the cash flow accounting information of SMEs.</p> <p>　　Specifically, using an interview with “I”company(main factory:yamagata prefecture) and its newspaper article as a clue, I discussed financial management, which is an important issue for SMEs, from a managerial accounting approach. There, we took up cash flow plan and cash flow statements. </p> <p>　　I clarified the purpose of preparing cash flow statements by asking why SMEs do not prepare cash flow statements. Therefore, we proposed a simple and original cash flow statement template to make it easier to create. </p> <p>　　We believe that creating and utilizing cash flow accounting information will contribute to sustainable management with improved productivity, prevention of bankruptcy, high profitability and financial stability. This is evident from case studies of “I” company.</p>

Journal

Details 詳細情報について

  • CRID
    1390860764354736768
  • DOI
    10.34576/jarsmes.2023.9_4
  • ISSN
    24358789
    2189650X
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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