ANALYSIS OF THE USE OF CASH FLOW STATEMENT AS A TOOL FOR
DOI:
https://doi.org/10.5007/2175-8069.2008v10n22p55Abstract
The purpose of this work is to verify whether Cash Flow Statement has really been employed as a tool for financial management by open capital corporations in the State of Rio Grande do Sul, Brazil. In procedural terms, in order to accomplish the purpose of this research a questionnaire was created and sent to open capital corporations in the State of Rio Grande do Sul. Also a documental analysis of accounting and financial statements of those corporations was conducted. The analysis of questionnaire answers shows that the Cash Flow Statement has only been employed as a tool for financial management by a small number of open capital corporations in the State of Rio Grande do Sul, and that this Statement has mainly been employed as a complementary statement, which sometimes provides some contribution for the management.
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