Cash flows are the monies received and paid out that are associated with a project per period, including the initial investment, or more simply, the movement of cash into and out of the business. Where the “inflows” (receipts) have exceeded the “out-flows” (disbursements) in a specified period of time, the cash flow is said to be positive and provides additional net cash.
When the disbursements exceed the receipts in a specified period of time, the cash flow is said to be negative and reduces net cash.
- ^ Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; and David J. Reibstein (2010). Marketing Metrics: The Definitive Guide to Measuring Marketing Performance (Second Edition). Upper Saddle River, New Jersey: Pearson Education, Inc.
- ^American Marketing Association, AMA Dictionary. (June 2015)