Впровадження статистичних показників до методики аналізу ефективності грошових потоків підприємств

Abstract

The contemporary methods of corporate cash flow analysis are the object of this study. One of the most problematic points is how to provide proper cash flow analysis on a formation simultaneity basis over time. The classical methods of corporate cash flow management efficiency analysis are considered and the basic parameters of its indicators are determined during the study. Unstable operating conditions of domestic companies, as well as the existing inconsistency of the corporate reporting with International Financial Reporting Standards, make it difficult to generate timely and adequate information about cash flows of a company. The main phases of cash flow management effectiveness analysis are defined herein. They include collecting and processing the data, identifying the factors and risks, analyzing the cash flows of the previous period, determining the financial resources and cash needs, budgeting the investments and monitoring the cash flows. Throughout this study, it is proposed to improve the quality of cash flow analysis by introducing certain statistical cash flow analysis indicators. Due to this, it is possible to obtain a high-quality and comprehensive assessment of the formation of simultaneity and expenditure of cash flows over time. The drawbacks of the classical (horizontal, vertical, comparative and ratio) methods of analysis are also described herein. Thus, certain classical statistical indicators are proposed to apply while evaluating the cash flows. Compared to other classical methods, statistical analysis has certain advantages as it allows to identify the relationships between cash flows, the closeness of such relationships and their volatility, thereby making the mechanism for evaluating cash flows more holistic.