pénzáramlással

The term pénzáramlás (cash flow) refers to the movement of money into and out of a business, organisation, or economy. It is a key financial metric that shows how well an entity manages its liquidity and operational needs. Cash flow is generally broken into three main categories: operating cash flow, investing cash flow, and financing cash flow. Operating cash flow measures money generated from core business activities such as sales and service delivery. Investing cash flow records cash used for or received from purchases and sales of long‑term assets and investments. Financing cash flow reflects cash received from or paid back to investors and creditors, including dividends, loans, and equity issuances.

Positive cash flow indicates that a company brings in more money than it pays out, enabling it to cover expenses, invest in growth, and build reserves. Negative cash flow may still be acceptable if the entity is investing heavily for future expansion or if it has adequate reserves. Cash flow statements are part of the annual financial reporting and are required by most accounting standards to give stakeholders a clear picture of liquidity and financial health.

Cash flow analysis is also used in economics to track monetary movement between sectors and to assess the impact of fiscal or monetary policy. In budgeting, forecasting, and risk management, a detailed cash‑flow projection helps to avoid short‑term liquidity crises and supports long‑term strategic planning.