Készpénzáramlás

Készpénzáramlás refers to the movement of money into and out of a business over a specific period. It is a critical financial metric that indicates a company's liquidity and its ability to meet its short-term obligations. Positive cash flow means more cash is coming into the business than leaving it, suggesting financial health and potential for growth. Conversely, negative cash flow indicates that a business is spending more cash than it is earning, which can be a sign of financial distress if not managed properly.

The cash flow statement is a primary financial report that details a company's cash inflows and outflows. It is typically divided into three main activities: operating activities, investing activities, and financing activities. Operating activities track the cash generated from the core business operations, such as sales revenue and payments to suppliers. Investing activities involve the purchase and sale of long-term assets, like property, plant, and equipment. Financing activities relate to how a company funds its operations, including issuing debt, equity, or paying dividends.

Understanding and effectively managing cash flow is essential for businesses of all sizes. It allows for informed decision-making regarding investments, debt management, and operational expenses. A consistent and healthy cash flow is a strong indicator of a company's financial stability and its capacity to withstand economic fluctuations and pursue future opportunities. Monitoring cash flow helps prevent liquidity crises and ensures the business can continue to operate smoothly.