funds flow analysis
funds flow analysisa means of analysing the movement of funds within a company by comparing successive BALANCE SHEETS to note where additional funds have come from and where they have been deployed in the business. See also CASH FLOW STATEMENT.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson