Abstract
The construction of a model of the optimal amount of money transfer, taking into account the uncertainty of the initial information, depends on the strategy practiced by the enterprise. The type of the strategy of the enterprise, first of all, depends on the choice of the decision-making criterion in conditions of uncertainty. For a machine-building enterprise, a priority strategy is such that the amount of money transferred should be equal to the amount of the cash gap. In this paper, using economic and mathematical methods for the model of forming an optimal portfolio of alternatives, a mathematical model for determining the amount of optimal transfer of funds, based on the construction of the function of transaction and opportunity costs, is developed. We also propose a method for calculating the absolute liquidity ratio, which is recommended for use not only in operational financial planning, but also for analyzing the current financial condition of an enterprise.
Highlights
The rise and development of mechanical engineering, the restoration of solvency, and the increase in investment attractiveness in order to ensure the competitiveness of products in the difficult economic conditions of the present period are impossible without improving the management system of the financial and economic activities of the enterprise [1,2,3]
Along with the strategic and current levels of planning, more and more attention is paid to operational financial planning, which largely determines the success of the development and operation of the enterprise
The results of numerous studies [7,8,9] the lack of a system for planning financial flows and, above all, operational financial planning, as a planned receipt and expenditure of revenue from the sale of products [10], in many cases are the main reasons for the insolvency of Russian enterprises, which leads to bankruptcy
Summary
The rise and development of mechanical engineering, the restoration of solvency, and the increase in investment attractiveness in order to ensure the competitiveness of products in the difficult economic conditions of the present period are impossible without improving the management system of the financial and economic activities of the enterprise [1,2,3]. The basis for improving the management of the company's financial activities is effective financial planning, which is present at all levels of planning. Improving the efficiency of financial flow management, solving the problem of insolvency of the enterprise are impossible without the implementation of the process of operational financial planning. The solution to this problem is connected with
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