Kassavirtamääritykset

Kassavirtamääritykset, often translated as cash flow definitions or classifications, refer to the categorization and accounting of the movement of money into and out of a business or project. These classifications are crucial for understanding a company's financial health, operational efficiency, and investment potential.

The primary categories are typically operating, investing, and financing activities. Operating cash flow reflects the cash generated or used from the normal day-to-day business operations, such as sales revenue and payments to suppliers and employees. Investing cash flow pertains to the purchase and sale of long-term assets, including property, plant, and equipment, as well as investments in other companies. Financing cash flow deals with transactions related to debt and equity, such as issuing stock, repurchasing shares, or taking out loans.

Understanding these distinctions allows stakeholders to analyze where a company's cash is coming from and how it is being utilized. For instance, consistently positive operating cash flow indicates a healthy core business, while significant outflows in investing activities might suggest expansion or capital expenditure. Financing cash flow reveals how a company is funding its operations and growth, whether through borrowing or equity. These classifications are a fundamental component of the cash flow statement, a key financial report.