Management risks, on the border between accounting constructions and cash flow forecasting tools

摘要

The historical cost expressed accounting model, became obsolete and the need of a change in paradigm is in order. The importance of the tangible assets regarding to value, gradually tends to be replaced by the value of the intangible assets and of that of the financial assets. The design of certain accounting and financial models in terms of flows is not free of abstractions with subjective connotations. We believe that such an approach, in terms of cindynique, is susceptible to be appreciated such as a new management of treasury flows, because neither the forecasted cash-flow, nor the forecasted result, procure the necessary pertinence and viability, if they are to be considered separately. In our research, we intend to take into consideration the contributions of the cindynique theory to the approach of the combining financial and cognitive risks. An emphasized management of the cash flows through cindynique becomes increasingly important through a practical achievement. Cash flows and risk management refers to the same approach of the ensemble of the dimensions, representing the hyper space of danger, identifying absent similarities or conflicts between the different participants. To take account of the opportunity and threat of risk is in fact the true paradigm, but the structural flexibility can be expressed through the ability of the company to obtain the necessary capitals for the forecasted strategic or organizational actions, taking into account the inherent risks.