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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Format: | Article |
Language: | English |
Published: |
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 |
Subjects: | |
Online Access: | http://www.ann.ugal.ro/eco/Doc2009_2/Hada.pdf |