Operating Cash Surplus Determinations
The paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross operating surplus less ΔWCN (Working capital needs)...
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Dunarea de Jos University of Galati
2009-01-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
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| Online Access: | http://www.ann.ugal.ro/eco/Doc2009_2/Hada.pdf |
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doaj-6422d178c7cc411c81196a984627badf2020-11-24T21:39:35ZengDunarea de Jos University of GalatiAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics1584-04092009-01-012109118Operating Cash Surplus DeterminationsTeodor HADAThe paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross operating surplus less ΔWCN (Working capital needs) lessimmobilised production less stored production less other operating revenues).Then, a three year study is presented (2005-2007) and the results areinterpreted. Then, there is a correlation between the operating cash flow surplusand the operating cash flows.http://www.ann.ugal.ro/eco/Doc2009_2/Hada.pdfoperating surplusoperating revenue less operating chargesthe gross operating surplus less |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Teodor HADA |
| spellingShingle |
Teodor HADA Operating Cash Surplus Determinations Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics operating surplus operating revenue less operating charges the gross operating surplus less |
| author_facet |
Teodor HADA |
| author_sort |
Teodor HADA |
| title |
Operating Cash Surplus Determinations |
| title_short |
Operating Cash Surplus Determinations |
| title_full |
Operating Cash Surplus Determinations |
| title_fullStr |
Operating Cash Surplus Determinations |
| title_full_unstemmed |
Operating Cash Surplus Determinations |
| title_sort |
operating cash surplus determinations |
| publisher |
Dunarea de Jos University of Galati |
| series |
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| issn |
1584-0409 |
| publishDate |
2009-01-01 |
| description |
The paper defines the concept of operating surplus. Then, it is compared to thegross operating surplus and the differences are identified. The two calculationmethods are presented next: (1) operating revenue less operating charges and(2) the gross operating surplus less ΔWCN (Working capital needs) lessimmobilised production less stored production less other operating revenues).Then, a three year study is presented (2005-2007) and the results areinterpreted. Then, there is a correlation between the operating cash flow surplusand the operating cash flows. |
| topic |
operating surplus operating revenue less operating charges the gross operating surplus less |
| url |
http://www.ann.ugal.ro/eco/Doc2009_2/Hada.pdf |
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AT teodorhada operatingcashsurplusdeterminations |
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