Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

(OR MONETARY CASH FLOW FROM CORE BUSINESS) LONG-TERM MANAGEMENT OF TANGIBLE AND INTANGIBLE ASSETS FINANCIAL MANAGEMENT ASSETS NON CHARACTERITICS MANAGEMENT NON CHARACTERISTICS BY DEFINITION MANAGEMENT TAX MANAGEMENT TERMINATION BENEFITS FOR STAFF MANAGEMENT MANAGEMENT OF NON-TAX PROVISIONS FOR RISKS AND CHARGES EQUITY AND DIVIDENS MANAGEMENT Δ CASH AND BANK TOTAL Suppose one follows the rules illustrated in the preceding pages regarding preparing documents in an integrated information system. In that case, many of the limitations previously identified in the statements provided by the SFS95, ASC 230, IAS 7 and IAO (In Italian language OIC) No. 10 are abundantly overcome and eliminated. As we have seen above, the documents included in an integrated information system must be equally consistent with all the documents used in the so- called management control in which individual products, individual company sectors, individual departments, etc., are analysed. This is not the place to go into these documents in depth. But this is the right place to point out that this consistency must necessarily be present in all the documentation of the information system, including the balance sheet profit and loss cash flow statement, economic budget balance sheet financial budget and all the analytical management control documents relating to individual products, individual departments, individual sectors, etc. because, without this consistency, the system can never be said to be integrated. And the use of an integrated information system is a fundamental element so that it can make corporate decision-making based on understandable, correct, consistent and complete information. The formal consistency of the terms used in drafting the documents represents one of the fundamental elements of the integrated information system, the absence of which prevents any information system from being considered an actual management valuable tool for management to achieve, in an effective deficient manner, the maximisation of profit, financial and asset objectives. V. C onclusions In conclusion, these considerations regarding the cash flow statement and its importance in the company's internal decision-making process and, at the 33 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics?