АНАЛІЗ ТА ОЦІНКА ГРОШОВИХ ПОТОКІВ НА ТОВ СП «НІБУЛОН» ЗАДЛЯ ЇХ ОПТИМІЗАЦІЇ

Abstract

The article considers the essence of cash flow analysis as a component of enterprise management system. Cash flow analysis allows you to assess the activities of the company in the past, present and can be used for planning and forecasting 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 cash flow analysis is reasonable to carry out on the basis of tasks, information base and user needs. For this purpose it is possible to use express analysis and in-depth comprehensive analysis of the enterprise cash flows. The value of cash flow information is revealed, because reliable and objective information is an important tool for internal and external users, who can on its basis evaluate the financial enterprise status of the enterprise and make certain management decisions. In the works that consider this issue, the organization of cash flows, the content of the statement of cash flows, features of direct and indirect methods of information formation, systematization of the basic elements of cash flow management, cash flow analysis system. Practical aspects of cash flows analysis by means of the proposed methods on the example of the company are presented. It is determined that the cash flows formation is related to the state of the enterprise’s calculations, and it is proposed to use the appropriate group of indicators. The article considers the types of economic activity. Cash flow management from operating, investing and financing activities is considered. The research was conducted using a direct method. The structure of disclosure of financial information about cash flows is specified. The study showed that in order to objectively assess the level of efficiency of financial and economic management and the possibility of its operation in modern realities, it is necessary to analyze the cash flows of the enterprise. The analysis of the financial condition of JV NIBULON LLC is carried out in the work, as a result of which the rather low level of solvency of the enterprise in the last year is revealed.