Analytical tools and management method of cash flows at the enterprise

Olha NIPIALIDI

Анотація


Introduction. The most important factors for “financial health” of the company are effectively structured cash flows, precondition for sustainable growth and achievement of high end results of economic activity as a whole. Knowledge and practical use of modern methods of organization and efficient management of cash flows enables transition of the company to a new quality of economic development.

Purpose. The aim of the article is the research and development of theoretical, methodological and practical recommendations concerning the organization of the management process of cash flows at the enterprise.

Results. Methodology of traditional assessment of financial stability of the enterprise, its elements and the factors influencing it can significantly complement and improve through the use of advanced mathematical models that allow to analyze the accuracy and objectivity of expert assessments for determination the level of the financial condition of the enterprise.

Conclusion. The system of indicators used in the analysis of cash flows at the enterprises is investigated and systematized. It is advisable to choose those indicators from the total aggregate of indicators that are the most attracted to specific users of accounting information. Methods for analyzing cash flow is supplemented as regards the determination of the integral index of financial stability, which makes it possible to install ranked of the investigated enterprise.

Proposals for amendments the methodological approaches to estimating of future cash flows will allow more effectively increase usefulness and reliability of accounting and analytical information for making management decisions.


Ключові слова


cash flows; management; analysis; cash flow; financial stability; solvency

Повний текст:

PDF>PDF

Посилання


Poddierogin, A. M. (2008). Finansy pidpryiem-stv [Finance companies]. Kyiv : KNEU [in Ukrainian].

Butynets, F. F. (2003). Ekonomichnyi analiz [Economic analysis]. Zhytomyr : Ruta [in Ukrainian].

Nikbaht, E. (1993). Finansy [Finances]. (V. F. Ovsiienko, V. Ja. Musiienko, Trans). - Kyiv : Osnovy [in Ukrainian].

Demenina, O. M. (2004). Upravlinnia hro-shovymy potokamy v mezhah konceptsii finansovoi rivnovahy pidpryiemstva [Cash flow management within the enterprise concept of financial balance]. Aktualni problemy ekonomiky - Actual problems of economy, 7(37), 14-18 [in Ukrainian].

Benko, I. D. (2006). Do pytannia pryvatyzat-sii VAT “Ukrtelekom” [On the issue of privatization of “Ukrtelecom’] Naukovi zapysky Tern. nats. econ. un-ty - Scientific notesof Ternopil national economic university, 16, 285-287 [in Ukrainian].

Shkolnyk, I. O., Boiarko, I. M., Siurkalo, B. I. (2009). Finansovyi menedzhment [Financial management]. Sumy : Universytetska knyga [in Ukrainian].

Nagaichuk, V. V. (2014). Upravlinnia hro-shovymy potokamy pidpryiemstva [Cash management company] Visnyk socialno-ekonomichnyh doslidzhen - Bulletin of social economic research, 1(52), 246-249 [in Ukrainian].

Koshelok, G. V (2013). Otsinka yakosti up-ravlinnia hroshovymy potokamy na pidpryiemstvi [Quality assessment of cash flow management in the enterprise] Visnyk socialno-ekonomichnyh doslidzhen - Bulletin of social economic research, 1 (48),110-111 [in Ukrainian].

NPSBO 1 “Zagal’ni vymogy do finansovoi’ zvitnosti” [General requirement of financial statements]. Available at : http://zakon2.rada.gov.ua/ laws/show/z0336-13.

Chuhaiev, A. O. (2000). Analiz hroshovyh potokiv: novi mozhlyvosti ta zavdannia / Tezy dopovidei mizhnarodnoi naukovo-praktychnoi konferenstii’ “Udoskonalennia obliku ta analizu hospodarskoi diialnosti na osnovi vprovadzhennia novyh Polozhen (standartiv) buhgalterskoho obliku v Ukraini” [Analysis of cash flows: new opportunities and tasks / Abstracts of international scientific and practical conference “Improvement of accounting and analysis of economic activity on the basis of introduction of new Accounting standards in Ukraine”]. - Kyiv: KNEU, 228-229 [in Ukrainian].

Koretskyi, B. M.(2001). Napriamky vyko-rystannia zvitu pro ruh hroshovyh potokiv dlia otsinky platospromozhnosti subjektiv hospodariuvannia v Ukraini [Possible use of the statement of cash flows to assess the solvency of business entities in Ukraine]. Naukovi zapysky - Scientific notes, 9, 28-31 [in Ukrainian].

Polozhennia pro poriadok formuvannia ta vykorystannia rezervu dlia vidshkoduvannia mozh-lyvyh vtrat za kredytnymy operatsiiamy bankiv vid 06.07.2000 [Regulation on the procedure for the formation and use of a provision for reimbursement of possible losses on credit operations of banks]. (2000, July, 6).

Lahtionova, L. A. (2008). Finansovyi analiz subiektiv hospodariuvannia [Financial analysis entities]. Kyiv : KNEU [in Ukrainian].

Maiboroda, O. V. (2012). Optymizatsiia fi-nansovyh potokiv promyslovoho pidpryiemstva : teoretychni aspekty pytannia [Optimization of financial flows of industrial enterprise: theoretical aspects of the issue]. Ekonomika rozvytku - Development economics, 1 (61), 107-110 [in Ukrainian].




DOI: https://doi.org/10.35774/sf2017.03.093

Посилання

  • Поки немає зовнішніх посилань.


ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019