Some Features of Internal and External Corporate Financial Planning
Abstract
Different aspects of corporate profits, liquidity and cash flow planning for outside and inside users are discussed in this article. The author also analyses different interpretations of such categories as «income», «earnings», «costs», «expenses», «expenditures» and their usage for calculating different kinds of profits as well as ways of using cash flow, balance sheet and profit and loss accounting data for planning firms liquidity level.
Keywords:
finance
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References
Литература на русском языке
Бернстайн Л.А. Анализ финансовой отчетности: теория, практика и интерпретация/Пер. с англ. М., 1996. С.334.
ПБУ 9/99 «Доходы организации». Утверждено Приказом Минфина РФ от 6 мая 1999 г. № 32н. Ст. 2.
Сио К.К. Управленческая экономика/Пер. с англ. М., 2000. С. 444.
Шмален Г. Основы и проблемы экономики предприятия/Пер. с нем. М, 1996. С. 399.
Экономика предприятия/Пер с нем. М., 1999. С. 786.
References in Latin Alphabet
Translation of references in Russian into English
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Published
2006-09-28
How to Cite
Иванов, В. В. (2006). Some Features of Internal and External Corporate Financial Planning. St Petersburg University Journal of Economic Studies, (3), 051–065. Retrieved from https://economicsjournal.spbu.ru/article/view/4315
Issue
Section
Finance Management
License
Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.
