This paper analyzes the cash flow, as integrated into the manufacturing process of an enterprise. Incomes and expenses are recorded based on the principles of engagement accounting, the actual cash flow in the company treasury is different from the result from the profit and loss account.

Investment volume, even with strong economic crisis, domestic and international, has remained constant, with slight increases from one period to another, until 2008, when they triggered the crisis. Specific is that investment funds were directed to imports of machinery, ignoring the Romanian...