АНАЛІЗ РУХУ ГРОШОВИХ ПОТОКІВ ПІДПРИЄМСТВА, ЇХ ВПЛИВ НА ГОСПОДАРСЬКУ ДІЯЛЬНІСТЬ

Abstract

In order to get out of the crisis, rebuild the economy and its further development, it is necessary to increase the level of investment of domestic enterprises. Investment cash flows, which are associated with investment in the material and technical base of the enterprise, its personnel, in the implementation of social projects, will ensure economic recovery and growth. It has been studied that the cash flows of the business entity occupy a key place in the management system, and their optimization should be aimed at increasing the efficiency of resource use and the development of the enterprise. The sources of cash receipts and the ways of their disposal in terms of types of activity (operational, financial, investment) were analyzed. It is proven that operational activity accumulates operations related to the production and sale of products (goods, works, services). Accordingly, it provides the main share of the company's income and generates the main cash flow. In the context of cash flow management, their principles are highlighted: efficiency, balance, liquidity, optimization, information reliability and credibility. The indicators of the ratio analysis of cash flows are summarized with the selection of three groups of indicators: liquidity, financial stability, cash flow. It is substantiated that balanced approaches to cash flow optimization play an important role in the formation of the financial policy of the enterprise at any stage of its development, especially during the war period. To improve the economic stability of the enterprise, parameters for balancing cash flows have been selected. Based on the principles of cash flow management, their organizational stages are highlighted: 1) completeness, reliability of cash accounting, objectivity of financial reporting indicators; 2) estimation of cash flows for previous reporting periods; 3) optimization of cash flows taking into account the peculiarities of economic activity; 4) cash flow planning in terms of types of activity: operational, financial, investment; 5) control over the movement of cash flows, detection of deviations from the planned indicators. It has been proven that the effective management of cash flows is determined by the synchronization of income and expenses, maintaining the constant solvency of the enterprise.