készpénzáram

Készpénzáram, often translated as cash flow, refers to the movement of money into and out of a business or financial entity over a specific period. It represents the actual cash receipts and disbursements. Positive cash flow indicates that more cash is coming in than going out, while negative cash flow suggests the opposite. Understanding and managing cash flow is crucial for the financial health and operational stability of any organization.

Cash inflows typically include revenue from sales, investments, or loans received. Cash outflows encompass expenses such as salaries, rent, raw materials, operating costs, and debt repayments. Analyzing the cash flow statement, a key financial report, provides insights into a company's ability to generate cash, meet its short-term obligations, and fund its growth.

There are three main categories of cash flow: operating, investing, and financing activities. Operating cash flow reflects the cash generated from a company's core business operations. Investing cash flow relates to the purchase and sale of long-term assets like property, plant, and equipment. Financing cash flow involves transactions related to debt, equity, and dividends. A consistent and healthy cash flow pattern is vital for a company's survival and prosperity, allowing it to pay its bills, invest in opportunities, and return value to shareholders. Poor cash flow management can lead to liquidity problems, even if a company is profitable on paper.