Аналіз грошових потоків транспортних підприємств: проблемно-прагматичний підхід

Abstract

Abstract. Introduction. Timely and reliable data about cash flow should be a competitive advantage of managers of transport company in the development of strategies and tactics for managing the financial condition of enterprises in COVID-19 pandemic. In COVID-19 pandemic, it is extremely difficult to balance and synchronize cash flow. Purpose. The purpose of the article is to substantiate the methodological provisions of the analysis of cash flows of the enterprise with the distribution for rapid analysis and fundamental analysis, and testing in the practice of transport enterprises. Results. There are different approaches to determining the essence of the analysis of cash flows of the enterprise with the predominance of the process approach or auxiliary (service, infrastructure) approach in the modern professional literature on financial analysis. The author's definition of the essence of the analysis of cash flows of the enterprise is offered. Approbation of the author's methodical recommendations for the analysis of cash flows of the enterprise was carried out for ATP such as PJSC «Kyiv Production Company “Rapid”, PJSC “SATP 0904”, PJSC “Chernihiv ATP 17462”. Horizontal analysis indicates differentiation of dynamics of cash flow dynamics in 2020. PJSC «Kyiv Production Company “Rapid” and PJSC “Chernihiv ATP 17462” were characterized by an increase cash flows and the acquisition of a positive cash flow. PJSC “SATP 0904” was characterized by a decrease in cash flows and negative net cash flow. Vertical analysis indicates that PJSC “SATP 0904” concentrates incoming cash flows from the provision of freight transportation by 99%. PJSC “Chernihiv ATP 17462” receives only about half of the incoming cash flows from the provision of freight transportation and the alternative was the receipt of advances from customers. PJSC «Kyiv Production Company “Rapid” during the formation of incoming cash flows combined cash inflows from various activities with the predominance of revenues from the provision of freight, revenues from rent, refunds of taxes and fees, loans. Conclusions. The author's definition of analysis of cash flows of the enterprise follows as a complex concept: from the standpoint of the process approach and from the standpoint of the infrastructure approach is offered. It is recommended to apply different levels of complexity of cash flow analysis of transport enterprises (express analysis, fundamental analysis and situational analysis) and different techniques (horizontal analysis, vertical analysis, comparative analysis, coefficient analysis, trend analysis, factor analysis, harmonic analysis, etc.).