Quantitative characteristic of variability of companies cash flows in Ukraine

Ніна Олександрівна Піскунова


Introduction. Uncertainty and instability of enterprises functioning conditions confirm the need for a comprehensive analysis of the variability of cash flows of businesses. The necessity of research is caused by the need to assess the conditions of operation of enterprises while studying the volatility of cash flows. By clustering cash flowsdepending on volatility the groups of types of  economic activity can be formed. The qualitative composition of clusters allows to generalize the content of processes and trends which occur in the economy nowadays.

Purpose. The article aims to identify the most significant patterns of variability of cash flows of enterprises in Ukraine.

The method (methodology). In this research we have used such general scientific methods of knowledge as method of abstraction, method of analysis, method of synthesis, method of grouping, method of comparison, method of generalization, method of systematization, method of induction, statistical data analysis.

 Results. This article examines the theoretical and methodological principles of the usage and calculation of the coefficient of variatio. The results of evaluation of the variability of cash flows of income and expenses of enterprises of Ukraine are shown in the article. The article provides us with the results of the clustering of economic activities by the variability of cash flows of income and expenses.


cash flow; coefficient of variation; clustering; type of economic activity; variability

Full Text:



Bilets'kyy, V. S. (2004). Mala hirnycha entsyklopediya. Donets'k: Donbas.

Vitlins'kyy, V. V. & Makhanets', L. L. (2008). Ryzykolohiya v zovnishn'oekonomichniy diyal'nosti. Kyyiv: KNEU.

Diyal'nist' pidpryyemstv. Formuvannya chystoho prybutku (zbytok) pidpryyemstv. Formuvannya chystoho prybutku (zbytku) pidpryyemstv za vydamy ekonomichnoyi diyal'nosti u 2010-2014 rokakh. (2015). Retrieved from: http://www.ukrstat.gov.ua.

Hospodars'kyy kodeks Ukrayiny vid 16.01.03 # 436-4. (2003). Vidomosti Verkhovnoyi Rady Ukrayiny, 18-22, 144.

Bureeva, N. N. (2007). Mnohomernyy statisticheskiy analiz s ispol'zovaniem PPP “STATISTICA”. Nyzhnyy Novhorod.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023