| id: | 28080 |
|---|---|
| Title: | Methodological approaches to cash flow management at the enterprise = Метoдoлoгiчнi пiдхoди дo упрaвлiння грoшoвими пoтoкaми нa пiдприємcтвi |
| Authors: | Kudyrko O., Коpchykova I. |
| Keywords: | capital, cash flow management, cash flow, cash, control, enterprise |
| Date of publication: | 2022-12-15 10:21:57 |
| Last changes: | 2022-12-15 10:21:57 |
| Year of publication: | 2022 |
| Summary: | The article considers the essence of cash flow analysis as a component of enterprise management system. The purpose of the article is to substantiate the main aspects of cash flow management of the enterprise. The information base of scientific research was the works of domestic and foreign scientists, research of world companies, relevant Internet sources. Structural and systemic approaches, methods of synthesis and analysis, comparison and generalization are used to achieve this goal. Cash flow analysis allows you to assess the company’s performance in the past, present and can be used to plan and forecast cash flows in the future. It is proved that the analysis of cash flows is a necessary condition for making effective management decisions, it allows you to identify the main trends and patterns of enterprise development. It is noted that the analysis of cash flows should be carried out based on the tasks, information base and user needs. The importance of cash flow information is revealed, because reliable and objective information is an important tool for internal and external users, who can use it to assess the financial condition of the company and make certain management decisions. The place of money in the formation of working capital as a component in its structure is studied. The results of the analysis of capital structure can be judged on the degree of liquidity of current assets. It is determined that the formation of cash flows is associated with the state of the enterprise’s calculations. It is proved that in order to avoid a deficit or proficit (surplus) of cash, it is necessary to achieve a balance of positive and negative cash flows. The results of the study showed that the analysis of cash flows of the enterprise allows you to objectively assess the level of efficiency of financial and economic management of the enterprise, its ability to function in modern realities. Recommendations for improving the efficiency of cash flow management are provided. |
| URI: | http://ir.vtei.edu.ua/card.php?id=28080 |
| Publication type: | Стаття у закордонних наукових виданнях |
| Publication: | European Journal of Economics and Management. 2022. Vol, 8. Iss. 3. Р. 17-22 |
| In the collections: | Статті/ Видання інших установ/ |
| Published by: | Адміністратор |
| File : 28080.pdf Size : 484518 byte Format : Adobe PDF Access : For all | |
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