As soon as people start to earn the money that their labor deserves, they begin to control their cash inflows and outflows. This control is more important for businesses established for profit making. Businesses that want to control their cash flows in a more detailed and neat report form refer to the cash flow statement. Knowing cash flow is vital for businesses. It provides both the control of the cash flow within themselves and the opportunity to compare itself with other businesses that use different accounting methods. The success and sustainability of a business is evaluated by the measurability of its financial performance. C . . .ash flow ratios are used in the analysis of the financial situation of the enterprises. The aim of this study is to give information about cash and cash equivalents and cash flow statement, to examine the items of the cash flow statement and to discuss the purposes of cash flow ratios. In this context, within the scope of the study, the financial statements of 17 enterprises operating in the Main Metal Industry sector whose stocks are traded in Borsa Istanbul (BIST) and 9 enterprises operating in the accommodation sector, covering the 5-year period between 2017-2018-2019-2020-2021, were used. The financial performances of companies were measured and the differences between the sectors were compared
In the business world of the century we are living in, competition has become quite intense with the effect of globalization. For this purpose; the enterprises started to adopt the "Kaizen" methodology, which means continuous betterment or continuous improvement. Businesses that aspire to be successful and survive for a long time in this competitive environment have to use their resources most efficiently, specialize by gaining experience in their activities, and make strategic planning for the future. Information, being a strategic power, is the most important of these resources. If we consider information as a system; the financia . . .l unit is the most important part of this system. Developments in the world economy in recent years have transformed the finance function into a source of information not only for implementing non-corporate organizations and operations officers and managers but also for management systems. Therefore, the management accounting function has become an estimator for the enterprises to make strategic decisions in the future for plans and needs by reflecting the current situation. The developments in management information systems have contributed to the activities of the management accounting functions employed in the enterprises being supported by accurate combined information and healthy communication between functions. In the 20th Century, the information system called Enterprise Resource Planning (ERP) combines the inputs and outputs of all functions located in various points of the enterprise by designing them according to a healthy workflow and the procedures of the enterprise. The finance module, which is the driving module of the ERP system, has critical importance in terms of management accounting and reports
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