3.3.3. Forecast Sources and Application of Funds

The forecast sources and application of funds allow us to to attain the variations that took place in the project's patrimonial masses. This is done by contrasting them in two accounting periods with the aim of discovering the sources obtained in that period of time as a consequence of the exploitation cycle of the project, and where they were employed. This makes it possible to discover the project activity's efficiency and comprises: (i) the project resources admitted that year, and how they were applied, and (ii) what effect this movement of inflow and application had on the current asset. The forecast sources and application of funds make it possible to determine the stakeholders' cash-flow, i.e., the cash-flow that it would be possible to disperse in dividends in the case of there being no debt [53].
