Contabilitá
La contabilitá é un aspetto fondamentale di un’azienda perché consente al management una visione dettagliata dello stato in cui si trova la propria societá.
I tre aspetti della contabilitá sono:
Lo Stato Patrimoniale: mostra quanto sia forte e stabile una societá nel tempo;
Il Conto Economico: misura la capacitá produttiva in un dato periodo (anno fiscale).
Il Cash Flow: è un rendiconto finanziario relativi a tutti i flussi di cassa durante un determinato periodo, inclusi investimenti, debiti, crediti e magazzino.
Il risultato finale del Cash Flow corrisponde alla giacenza bancaria (liquiditá) alla fine dello stesso periodo.
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