Analisis Kinerja Arus Kas pada CV Rio Karunia

Abstract

This study aims to analyze the cash flow performance of CV Rio Karunia based on cash flow return and capital expenditures and investment. The research method used in this study is quantitative descriptive research with data collection techniques using documentation and interviews from CV Rio Karunia. The collected data is then managed by calculating the company's cash flow statement, using the calculations of cash flow return and capital expenditures and investment analysis. The results of this study indicate that the financial performance, in terms of cash flow return using the cash flow on sales ratio and cash flow to net income ratio, is classified as good. The financial performance, in terms of capital expenditures and investment using the operation/ investment ratio, is classified as good, while using the cash reinvestment ratio is classified as less good.