ANALYSIS OF CASH FLOWS AT THE ENTERPRISE (BY THE EXAMPLE OF THE COLLECTIVE FARM "RED FLAX CULTIVATOR" OF BEZHETSK DISTRICT OF TVER REGION)
Shmidt Yuliya Ivanovna, Kolosova Ol'ga Evgen'evna
Tver State Agricultural Academy
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
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Русский
