Cash Flow per Share, no abbreviation is usually used. It is a term that refers to enterprise’s ability to pay dividends. The indicator is also used for short-term decisions about the use of capital. It is derived from the indicator EPS - Earnings Per Share, in which profit is replaced by CF. Unlike EPS, CF per share is not affected by depreciation methods, and so can be used to compare companies on the international level.
Cash flow per share = CF from operating activities / Number of issued common shares
The indicator belongs to indicators based on cash flow.
Use of the cash flow per share in practice: In the enterprise it is used by CFO in financial analysis to analyze ratios. Indicators based on cash flow try to catch warning signs of potential credit problems and assess internal financial potential of the company.