What is ONE use of a cash flow statement for management? (A) To negotiate finance (B) To identify new markets (C) To determine the value of intangibles (D) To calculate depreciation of non-current assets - HSC - SSCE Business Studies - Question 6 - 2008 - Paper 1

A cash flow statement is essential for management as it provides insights into the cash inflows and outflows of the organization over a specific period. This information is crucial when negotiating finance because it illustrates the company's ability to generate cash, pay expenses, and manage debts. This analysis helps management demonstrate financial stability to potential investors or lenders, thereby facilitating negotiations about loans or other financing options.