ІНФОРМАЦІЙНО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ГРОШОВИМИ ПОТОКАМИ ПІДПРИЄМСТВА

Abstract

The purpose of the article is to consider the information and analytical support of the cash flows management at the enterprises. It is necessary to investigate the theoretical aspects of the information and analytical support of the cash flows management, taking into account the current conditions of the enterprises. The object of the research is the information and analytical support of the cash flows management at the enterprises. The methods of cognition, synthesis, generalization, systematization, visual methods are used. The concept of "information flow" is considered, which can be considered in three aspects: syntactic, semantic, and pragmatic. The term "information and analytical support" is disclosed from the point of view of scientific concepts of various researchers. It is determined the components of the information and analytical support of the cash flow management. These components include: information, analytical, software and technological support. The sources of the information component of the information and analytical support of the enterprise's cash flow management are determined. It has been proven that the quantity and quality of information determines the effectiveness of the entire management system of the enterprise as a whole and cash flow management, in particular. A systematization of stakeholders interested in receiving data on the company's cash flows is provided. Thus, a component of the cash flow management system is information and analytical support, the main components of which are informational, analytical, software and technological components. To carry out an effective analysis of cash flows, it is necessary to create an information base that includes external and internal information. When studying internal information, it is divided into accounting and non-accounting. The results of the study showed that the need of stakeholders for information about the state of cash flows of financial statements is growing every year, therefore it is important to provide stakeholders with reliable information. The expediency of distinguishing two groups of information users: external and internal has been established. The practical value of the conducted research lies in the further use of information and analytical support in the company's activities.