CF会計とFCF会計

• 上野, 清貴

書誌事項

タイトル別名

• CF カイケイ ト FCF カイケイ
• Cash Flow Accounting and Free Cash Flow Accounting

抄録

The purpose of this paper is to contrast CF and FCF accounting and to explain the characteristics and logic of FCF accounting. The conclusions are as follows: (1) the purpose of FCF accounting is to calculate CF that can be distributed to investors. This is calculated by the operating and financing approach. (2) FCF accounting is the one that include an item peculiar to each activity as a constituent factor in each classification of operating, investing, and financing activities. (3) On FCF accounting, in each classification of activities, a corporation tax is appropriately taken into consideration, and deduction is carried out. As a result, peculiar CF is calculated in each activity classification. Therefore, it can be said that FCF accounting is rational accounting system that recognize all calculation items including a corporation tax appropriately in each activity classification for the purpose of CF calculation that can be distributed to investors.

經營と經濟. vol.85(3-4), p.17-48; 2006

収録刊行物

• 經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報

  經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 85 (3-4), 17-48, 2006-02-24

  長崎 : 長崎大学経済学会

キーワード

• cash flow
• free cash flow
• NOPAT
• operating and financing approach

詳細情報

• CRID: 1050850247204110720
• NII論文ID: 110004998190
• NII論文ID: 120006963608
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/6833
• NDL書誌ID: 7888763
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/23510
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I7888763
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN