Improvement of scientific and methodological grounding of cash flow analysis of enterprises

Abstract

Introduction. Efficiency of cash flows analysis has not lost its relevance in the current economic conditions. The interpretation of the results, development of financial management forecasts, and identification of causal relationships depend on its adequacy, quality and branching. Therefore qualitative research of advantagesand disadvantages of cash flows analysis is one of the possible ways of problem solving and achievement of planned results.

Goal. The article aims to identify areas of improvement of the scientific and methodological study, to analyze cash flow of businesses takinf into consideration specific forms of disadvantages of such analysis.

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 ystematization.

Results. The paper has identified the source of generation of shortcomings of cash flow analysis on the basis of functionally oriented approach. Typical groups of disadvantages of this direction of analysis on the basis of three copyright systems of their classification are determined. Directions of methodological support improvement of cash flows analysis are worked out.