În practică, la baza determinării şi elaborării fluxului de numerar stau, pe de o parte, previziunile incluse în celelalte bugete ale întreprinderii, respectiv: informaţiile conţinute în bugetul activităţii generale, bugetul de investiţii, bugetul producţiei, bugetul contului de profit şi pierdere, bugetul vânzărilor, bugetul de aprovizionare, bugetul veniturilor şi al cheltuielilor, bugetul de investiţii, bugetul administratiei, bugetul de reclamă, cât şi informaţiile reale ale întreprinderii în baza situaţiei patrimoniale existente, pe care ni le oferă rezultatele finale cuprinse în bilanţul contabil şi contul de profit şi pierdere din anii anteriori ai întreprinderii. Este indicat ca elaborarea fluxului de numerar să urmărească obţinerea unui rezultat pozitiv, respectiv obţnerea de profit având în vedere interdependenţele, intercondiţionările şi influenţele cu celelalte bugete ale întreprinderii. Din acestă perspectivă, prezentăm un model de fluxuri de numerar elaborat la o întreprndere.  

In practice, at the basis for determining the cash flow is on the one hand the forecasts included in the other budgets of the enterprise, namely: the information contained in the general activity budget, the investment budget, the production budget, the profit and loss account budget, the sales budget, the budget for supply, the budget of revenues and expenditures, the investment budget, the administration budget, the advertising budget and the actual information of the company, and on the other hand the existing patrimonial situation, which offers the real final results included in the balance sheet and the profit and loss account of the previous years of the company. Elaborating the cash flow of the enterprise involves designing a positive result, ie obtaining profit taking into account the main objective of the enterprise, namely to maximize profit by constantly adapting to change, continuous correlation depending on the interdependencies, interconditions and influences with the other the budgets of the enterprise. From this perspective, we present a model of cash flows developed in a company.

In practice, at the basis for determining the cash flow is on the one hand the forecasts included in the other budgets of the enterprise, namely: the information contained in the general activity budget, the investment budget, the production budget, the profit and loss account budget, the sales budget, the budget for supply, the budget of revenues and expenditures, the investment budget, the administration budget, the advertising budget and the actual information of the company, and on the other hand the existing patrimonial situation, which offers the real final results included in the balance sheet and the profit and loss account of the previous years of the company. Elaborating the cash flow of the enterprise involves designing a positive result, ie obtaining profit taking into account the main objective of the enterprise, namely to maximize profit by constantly adapting to change, continuous correlation depending on the interdependencies, interconditions and influences with the other the budgets of the enterprise. From this perspective, we present a model of cash flows developed in a company.