Methodical approach to enterprises cash flows analysis for planning goals

Maiia Pylypivna Fedyshyn


Introduction. Actuality of this topic is caused by the need to have a clear understanding of approaches, methods, principles of analysis of the cash flows of the food industry as a precondition for their effective planning, production flexibility increase, financial stability ensuring and creation of conditions for normal functioning.

Purpose. The aim of the article is to study, generalize, systematize and improve methodological approaches to analysis as a precondition for evaluation the level of cash flow planning and its adaption to current economic conditions in the enterprises.

Method (methodology). With a help of abstract and logical method of theoretical generalizations the main provisions of cash flows analysis for planning and improviement of operational cash flow management in the food industry enterprises are grounded.

Results. This article presents an algorithm of cash flow analysis for planning. This algorirhm will provide information for the evaluation of companies in the past and present tenses. It can also serve as a basis for efficiency improvement  of planning and cash flows forecasting in the future. 


cash flow planning; cash flow analysis; methodical approach; management; ratio analysis; efficiency; economic activity

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