Operating Cash Surplus Determinations

• Published in: Analele Universității "Dunărea de Jos" Galați. Fascicula I, Economie și informatica aplicata Vol. 15; no. 2; pp. 109 - 118
• Main Author: Teodor, HADA
• Format: Journal Article
• Language: English
• Published: "Dunarea de Jos" University, Faculty of Economics and Business Administration 2009; Dunarea de Jos University of Galati
• Series: Economics and Applied Informatics
• Subjects: operating revenue less operating charges; operating surplus; the gross operating surplus less
• ISSN: 1584-0409

The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less operating charges and (2) the gross operating surplus less WCN (Working capital needs) less immobilised production less stored production less other operating revenues). Then, a three year study is presented (2005-2007) and the results are interpreted. Then, there is a correlation between the operating cash flow surplus and the operating cash flows.