Pages: 60-66
Published: 30.05.2018
Abstract: A constantly changing economic environment requires financial flexibility from economic agents. Its achievement is possible on the basis of the balance, synchronization in time and effectiveness of formation of organization’s cash flows. These conditions can be enforced through tactical and strategic cash management based on the results of the previous analysis. Such an analysis can be carried out by different methods. The article considers direct and indirect methods of analysis of cash flows, as well as a method using financial coefficients. The methodical features of their application, advantages and disadvantages, as well as the necessary sources of information, obtained results and their target use by different categories of users are indicated. The main directions of optimizing of cash flows based on the information received are identified.
Key words: analysis, assessment, cash, cash flow, cash inflows, cash payments, current activities, investment activities, financial activities, accrual method, cash method, direct method, indirect method, profit, coefficient method, optimization, balance.
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