|
License Agreement on scientific materials use.
|
ANALYSIS OF CASH FLOWS AT THE ENTERPRISE (BY THE EXAMPLE OF THE COLLECTIVE FARM “RED FLAX CULTIVATOR” OF BEZHETSK DISTRICT OF TVER REGION)
|
Yuliya Ivanovna Shmidt
Tver State Agricultural Academy
Ol'ga Evgen'evna Kolosova
Tver State Agricultural Academy
|
|
Submitted:
July 30, 2015
|
|
Abstract.
The article deals with the practical aspects of the analysis of cash flows. Particular attention is paid to the assessment of cash receipts and expenditures with the help of direct, indirect and coefficient methods as well as to accounts receivable as the most important cash flow influencing the solvency of the enterprise. The mastering of the proposed measures related to the prediction of discount for customers paying timely for products will improve the financial state of the enterprise.
|
Key words and phrases:
денежный поток
чистый денежный поток
анализ денежных потоков
дебиторская задолженность
скидка покупателям продукции
cash flow
net cash flow
cash flow analysis
accounts receivable
discount for buyers of products
|
|
Open
the whole article in PDF format. Free PDF-files viewer can be downloaded here.
|
|
References:
- Ионова А. Ф., Селезнева Н. Н. Финансовый анализ: учебник. М.: Проспект, 2008. 624 с.
- Ковалев В. В., Ковалев Вит. В. Анализ баланса, или Как понимать баланс: учебно-практическое пособие. М.: Проспект, 2013. 784 с.
- Комплексный экономический анализ хозяйственной деятельности / под ред. А. И. Алексеевой, Ю. В. Васильева, А. В. Малеевой, Л. И. Ушвицкого. М.: КноРус, 2013. 720 с.
|
