Nakit yönetiminde nakit akış tablolarının kullanımı ve bir uygulama
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2015
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Abstract
Finansal yönetici rolündeki herkes, daima etkin bir nakit yönetimine imza atmak istemiştir. Bunun için ihtiyacı olduğu en önemli veri, gerçeğe en yakın tahmin edilmiş bir nakit akış bilgisidir. Başarılı bir finansçının etkin bir nakit yönetimi gerçekleştirme sürecini oluşturan tüm önemli finansal materyaller incelenmeye çalışılmıştır. Tercih ettiğimiz yol Miller-Orr Nakit Yönetim Modeli'dir. Haritamız ise Nakit Akış Tablosu'dur. Nakit Akış Tablosu ile nakit akım tahminlerinin sistematik olarak yapılabilmesi önemsenmiştir. Bu çalışmanın amacı, nakit yönetiminde UFRS'ye göre hazırlanması zorunlu; fakat uygulamada yaygınlaşmamış Nakit Akım Tablosu'nun kullanılmasını sağlamaktır. Anahtar Kelimeler: Nakit, Nakit Yönetimi, Nakit Akış Tablosu, Nakit Yönetim Modeli, Miller-Orr Nakit Yönetim Modeli
Everyone in the role of financial manager has always wanted to sign an efficient cash management. The most important data needed for this, is to have the information of cash flow, estimated as the closest to the reality. All major financial materials, constituting the process for forming an efficient cash management have been tried to be examined. We have preferred Miller-Orr Cash Management Model as our method and our map is The Statement of Cash Flows. Making the cash flow forecasts systematically by using The Statement of Cash Flows has been considered important. The purpose of this study is the using of The Statement of Cash Flow, which is obligatory in cash management according to UFRS but has not been used common in practice. Key Words: Cash, Cash Management, The Statement of Cash Flows, Cash (Flow) Management Model, Miller-Orr Model of Cash Management
Everyone in the role of financial manager has always wanted to sign an efficient cash management. The most important data needed for this, is to have the information of cash flow, estimated as the closest to the reality. All major financial materials, constituting the process for forming an efficient cash management have been tried to be examined. We have preferred Miller-Orr Cash Management Model as our method and our map is The Statement of Cash Flows. Making the cash flow forecasts systematically by using The Statement of Cash Flows has been considered important. The purpose of this study is the using of The Statement of Cash Flow, which is obligatory in cash management according to UFRS but has not been used common in practice. Key Words: Cash, Cash Management, The Statement of Cash Flows, Cash (Flow) Management Model, Miller-Orr Model of Cash Management
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İşletme, Malzeme akış sistemi, Business Administration, Nakit akım tablosu, Material flow system, Nakit yönetimi, Cash flow statement, Cash management, Yönetim, Management
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126