ANALISIS INFORMASI ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN BAGI MANAJEMEN PADA PT. PLN (PERSERO)
Daftar Isi:
- The cash flow statement reflects a comprehensive picture of cash receipts and disbursements. Cash flow is an important part of the company that wants to operate continuously. The cash flow analysis is considered to provide additional useful information for management decision making. The purpose of this study is to provide a clearer picture of the cash flow statement analysis, implementation and benefits in management decision making. This research uses descriptive method which gives a picture or description on a situation very clearly. Methods of data collection is done by the research literature while the data collection techniques used were documentation. Analysis of the cash flow statement is done by applying the techniques of operating cash flow analysis, cash flow analysis of investment, financing cash flow analysis, ratio analysis of earnings quality that consists of the Quality of Sales, and Quality of Income. This analysis is directed to provide information on the expected cash flow conditions in the future, the quality of earnings and the company's ability to maintain its operations in the future.