ANALYTICAL ASSESSMENT OF ACCOUNTING FINANCIAL FLOWS BY AGRICULTURAL SUBJECTS

2019 ◽  
pp. 16-22
Author(s):  
Elena Mykolaivna USIKOVA
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Cash Flows ◽  
Maximum Efficiency ◽  
Analytical Evaluation ◽  
Flow Management ◽  
Financial Flows ◽  
Financial Flow ◽  
Analytical Assessment ◽  
Accounting Approaches

The article deals with the theoretical and practical aspects of estimating accounting cash flows that directly generate cash flow, influence and are managed by various actors in the agribusiness and the entire agro-industrial environment. After all, in the country where the agribusiness is concentrated, there are a number of unresolved issues in the field of research of agro-industrial enterprises, which led to the need for generalization and development of accounting and analytical support for the assessment of data of agricultural enterprises within accounting approaches to analytical evaluation. An analytical evaluation of the effectiveness of financial flow management is provided, which assures the enterprises in the process of its strategic and current development. The processes of agribusiness financial flows management and decision-making processes that should ensure a smooth process are considered. The liquid cash flow characterizing the absolute value of cash is investigated. The conceptual model of accounting and analytical support of financial recovery was used, as well as the analysis of the results of the activity of agribusiness entities. The results of the study showed that financial flow as an accounting category is divided over time into a series of payments with positive and negative value – that is, cash flows and their equivalents. Therefore, it is necessary to have an adequate system of accounting information, which will allow to use all available resources with maximum efficiency for effective development of agribusiness in Ukraine. Therefore, analytical valuation is an integral part of today, because there is such a situation that many domestic enterprises are not able to provide effective cash flow management without properly organized accounting and analytical assessment of financial flows of agribusiness entities. Optimization of valuation will allow to determine the most effective forms and conditions of implementation of current operations, as well as rational directions of assets and profit placement. Only a comprehensive approach will allow to ensure transparency of the estimation process of financial flows of enterprises and will facilitate timely decision-making in the process of its activity. Key words: accounting and analytical support, agricultural enterprise, accounting approaches, cash flows, liquid cash flow, accounting system.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF CASH FLOWS OF ENTERPRISES

2017 ◽  
Author(s):  
Roman Greshko ◽  
◽  
Violetta Kharabara ◽  
Olena Tretyakova ◽  
◽  
...  
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Management Policy ◽  
Flow Management ◽  
Financial Investment ◽  
Cash Flow Management ◽  
Goods And Services ◽  
Methodological Approaches ◽  
Conducting Research ◽  
Methodological Principles

Efficient management of cash flows of the enterprise provides predict activities in a modern organization. The issue of ensuring balancing and synchronization of outflow and inflow of cash and their equivalents is important for any enterprise. The urgency of the study greatly increases in conditions of complex economic processes that create significant risks and difficulties in conducting a balanced cash flow management policy. The purpose of this study is to substantiate the theoretical and methodological principles of management of cash flows of the enterprise, which provides for the determination of the content of the concept of cash flows, their types and classification, as well as the formulation of methodological approaches to the management of cash flows of the enterprise. The theoretical basis for conducting research is the work of domestic and foreign scientists who studied the issue of managing the cash flows of the enterprise. In the course of the study of theoretical and methodological bases of management of cash flows of the enterprise, economic content and value of cash flows of the enterprise are determined. In the course of studying the approaches of various scholars, the proper definition of cash flows, which characterizes them as the receipt and payment of highly liquid assets of the enterprise within the framework of financial, investment and current activities of the enterprise, is formulated in order to ensure uninterrupted production, sales and other work, which leads to a change in the amount on the current account in the bank and the balance in the box office. Also in the article, methodological approaches to managing cash flows of enterprises that provide for quality accounting and collection of information on funds, analysis of preliminary management experience, substantiation of optimization measures, drawing up a payment calendar for the next year, control over the implementation of a substantiated cash flow management policy. Measures are determined to balance cash flow due to leasing, use of leasing, buying, emission or sale of corporate bonds or other securities, changing the policy of selling goods and services.

A branch & cut/metaheuristic optimization of financial supply chain based on input-output network flows: investigating the iranian orthopedic footwear

2021 ◽  
pp. 1-19
Author(s):  
Peide Liu ◽  
Ayad Hendalianpour
Keyword(s):  
Mathematical Model ◽  
Supply Chain ◽  
Network Flows ◽  
Cash Flows ◽  
Financial Flows ◽  
Conflicting Objectives ◽  
Financial Flow ◽  
Corporate Profits ◽  
Payment Mechanisms

Financial flows are one of the three majors in a Supply Chain (SC). Ignoring financial flows, regardless of the quality of freight transport and information, could lead the organization to a state of bankruptcy, which is a situation directly resulting from a lack of control over financial inputs/outputs. This study proposes a multi-product mathematical model, which makes it possible to choose among suppliers, manufacturing sites, distribution centres, retailers, and transportation vehicles. The purpose of the model is to integrate physical and material dimensions to maximize net corporate profits through inbound and outbound financial flows; it involves payment mechanisms between the financial and physical flows through maximizing the cash flows of manufacturing sites and suppliers, as two conflicting objectives that must consider the reciprocal effects of their decisions. These objectives are calculated by subtracting costs from the revenue; this process, of course, will ultimately result in an optimization of the organization’s financial flow. To solve the proposed mathematical model, the study relies on two algorithms, namely Particle Swarm Optimization (PSO) and Imperialist Competition Algorithm (ICA). The sample under investigation is solved separately using the three algorithms, and results are then compared. The observations of the study reveal the better performance of PSO.

scholarly journals Cash flow statement: Management tool or statutory requirement?

1994 ◽  
Vol 25 (1) ◽  
pp. 39-46
Author(s):  
I. J. Lambrechts
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Capital Investment ◽  
Cash Flows ◽  
Management Tool ◽  
Final Conclusion ◽  
Financial Decision Making ◽  
General Acceptance ◽  
Financial Decision ◽  
Cash Flow Statement

The Cash Flow Statement (CFS) had been in use in South Africa since October 1988. It replaced the Statement of Sources and Application of Funds, which had been in use since 1973. In spite of the general acceptance of the benefits of the CFS and its superiority over the Statement of Sources and Application of Funds, there are certain inherent problems. These problems mainly relate to the format of the CFS and its ability to assist in forecasting the survival prospects of an enterprise. In this article the focus is firstly on the format of the CFS and it is compared with the requirement of other guidelines. A revised format is proposed. It also considers the usefulness of the CFS as a management tool in financial decision making. Areas of financial decision making which are considered, are financing, capital investment, dividend and pricing decisions. The final conclusion is that although the CFS could be standardized to a large extent, the same does not apply to the calculation of cash flows for financial decision making in different areas.

Managing cash flow. Practicum

2019 ◽  
Author(s):  
Павел Жуков ◽  
Pavel Zhukov
Keyword(s):  
Corporate Finance ◽  
Cash Flow ◽  
Financial Management ◽  
Cash Flows ◽  
Educational Programme ◽  
Flow Management ◽  
General Manager ◽  
Cash Flow Management ◽  
Financial Profile

Textbook "managing cash flow" is based on a similar discipline which is part of the educational programme of the Financial University for training Bachelors to direction of preparation 38.03.02 "management", financial profile. Discipline treats all topics of general courses in financial management and corporate finance. Difference of discipline is that it focuses on cash flow management (rather than capital, profitability, etc.) and consequently, the discipline examines corporate finance and financial management in terms of cash flow management. Cash flow management is usually the essence of the work of a Finance Manager, and it treats activities of an Organization in terms of cash flows. That is usually a feature of outlook of financial manager and distinguishes it from other managers. Due to the nature of their work, financial managers must also bear in mind the issues of competitiveness, efficiency, profitability and sustainability of the company, which commonly are the focus of the General Manager. The workshop aims to develop the skills necessary for this activity.

scholarly journals INSTRUMENTS FOR CASH FLOW MANAGEMENT OF CONSTRUCTION ENTERPRISES

2020 ◽  
pp. 223-229
Author(s):  
Mariya Nashkerska ◽  
Nataliia Patriki
Keyword(s):  
Construction Industry ◽  
Cash Flow ◽  
Financial Stability ◽  
Cash Flows ◽  
Flow Management ◽  
Construction Enterprise ◽  
Cash Flow Management ◽  
Construction Enterprises ◽  
Payment Schedule ◽  
Definition Of

Introduction. Financial state of the construction enterprise, level of its financial stability, creditworthiness and liquidity depend on the availability of current assets, net cash flow (positive or negative), which is formed in the course of conducting payment transactions. The subject of the research is the flow of money of the construction enterprise. The research objectives: identifying the causes of current assets constraints at the construction industry enterprises; using projected cash flow budget and payment schedule as instruments of managing the enterprise cash flow. The purpose of the article is to determine the instruments for cash flow management of construction enterprises, taking into account the peculiarities of their activities. Method (methodology). The article suggests developing projected cash flow budgets and payment schedule to manage cash flows more efficiently (prevent negative net cash flow) based on estimates made by construction enterprises to determine the construction cost. The purpose of the payment schedule is to determine the flow of funds for the next day and the current week as a supplement and detailing of the projected cash flow budget. Research results. The use of the projected cash flow budget and payment schedule at the construction industry enterprises will help the management team to control the incoming and outgoing cash flows, form the data base for making decisions on the efficient use of funds. It will also promote the search for additional funding sources of the enterprise activity in the period of budget deficit as well as pre-justified investment of capital in the period of budgetary surplus Thus, the formation of projected cash flow budgets and payment schedule can be an important instrument for efficient cash flow management of construction enterprises. The method of formation of mutually agreed forecast budget of cash flow and payment calendar with definition of indicators of their efficiency in management of cash flows and a financial condition of the enterprise as a whole needs further improvement. The technique of forming mutually agreed projected cash flow budget and payment schedule along with the definition of their efficiency indicators in managing cash flows and the overall enterprise financial state requires further improvement.

scholarly journals RESEARCH APPROACHES TO MONETARY FLOW OPTIMIZATION SUBJECT TO SELECTED FACTORS AND CONTROL MEASURES REDUCING THE RISK OF BANKRUPTCY OF THE ORGANIZATION

2017 ◽  
pp. 109-119
Author(s):  
Lyudmila Ivanovna Fedorova ◽  
Svetlana Vyacheslavovna Dzhezheliy
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Control Measures ◽  
Managerial Decision ◽  
Flow Management ◽  
Managerial Decision Making ◽  
Cash Flow Management ◽  
Rational Management ◽  
And Control

In modern conditions the competitiveness of organizations is provided by rational management decisions, which are taken depending on various factors and their impact on the cash flows of the organization. The theme of the study of factors and control measures influencing cash flow management for reducing the risk of bankruptcy is in all respects one of the most controversial and much cited. In the course of study the authors have summarized the approaches of Russian and foreign authors towards the concept "cash flow", revealed certain problems in the quality of decisions, arranged the factors increasing the degree of their effectiveness and directly affecting the financial performance of the organization. Application in the work of the organization of individual elements ("morale") of the group of environmental factors and standards of internal reporting will improve the efficiency of managerial decision-making in part of cash flows from different activities.

Financial logistics as a tool to streamline the process flow of credit institutions

2020 ◽  
Vol 26 (9) ◽  
pp. 1984-2004
Author(s):  
A.A. Kizim ◽  
N.V. Smolyakova
Keyword(s):  
Process Management ◽  
Banking Sector ◽  
Systems Approach ◽  
Flow Process ◽  
Flow Management ◽  
Financial Flows ◽  
Individual System ◽  
Flow Processes ◽  
Financial Flow ◽  
Practical Recommendations

Subject. The article addresses the problem of flow process management of credit organizations and their optimization, using the financial logistics tools in the banking practice. Objectives. The purpose is to consider the financial logistics as an effective tool of flow process management, the specifics of applying its methods in banking, and to develop practical recommendations for streamlining these processes, based on the logistics approach. Methods. The study employs methods of financial and economic analysis, synthesis, induction and deduction, and the systems approach. The academic papers of Russian and foreign scientists on financial logistics and flow process management serve as methodological and theoretical basis of the research. Results. We explore the financial logistics, reveal the specifics of using its methods in the banking practice. The paper presents practical recommendations for streamlining the flow processes, based on the logistics approach in the banking sector. Conclusions. The presentation of a credit organization as a logistic system enables to use methods of logistics approach in the banking practice in accordance with the objectives of each individual system element and its financial specificity. The offered recommendations can be applied in the banking practice to solve problems associated with the improvement of bank financial flow management. The findings may be useful to develop the theory of financial logistics and measures for streamlining the financial flows of credit organizations.

scholarly journals Modeling and Management of Power Supply Enterprises’ Cash Flows

Energies ◽  
2021 ◽  
Vol 14 (4) ◽  
pp. 1181
Author(s):  
Darya Pyatkina ◽  
Tamara Shcherbina ◽  
Vadim Samusenkov ◽  
Irina Razinkina ◽  
Mariusz Sroka
Keyword(s):  
Multiple Regression ◽  
Cash Flow ◽  
Power Supply ◽  
Financial Stability ◽  
Methodological Approach ◽  
Cash Flows ◽  
Management Policy ◽  
Flow Management ◽  
Cash Flow Management ◽  
Cash Inflow

The purpose of the study is to assess the efficiency of cash flow management at power supply companies of the CIS (Commonwealth of Independent States) countries. A methodological approach to cash flow forecasting with the use of linear and polynomial regression has been developed. The study is based on the data provided by 12 power supply companies operating in CIS member countries. Forecasting based on the generated polynomial models of multiple regression of cash flow for the power supply companies under study confirms the strong possibility of extrapolating the studied trends to future periods. Compared to the linear model, the polynomial one confirms higher values of the determination coefficients for the majority of power supply companies. The projected volumes of cash inflow, cash outflow, and net cash flows of power supply companies with the application of the described polynomial multiple regression models have a fairly high degree of approximation. The correlations between operating cash flows and outflows, between total cash inflow and outflow of the majority of power supply companies are high. The low level of synchronization between cash inflows and outflows of the companies under study is associated with the specifics of their financial and investment activities and the cash flow management policy. It has been proven that energy enterprises’ financial stability significantly depends on the synchronization and uniformity of cash flows. The proposed methodological approach allows identifying enterprises by the criterion of riskiness from the standpoint of the synchronization and homogeneity of their cash flows.

MANAGEMENT OF CASH FLOWS OF THE ORGANIZATION ON THE EXAMPLE OF LLC «BUREZHILPROMSTROY»

2021 ◽  
Author(s):  
O.A. Litinskaya ◽  
◽  
E.A. Samoilova ◽  
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Economic Conditions ◽  
Flow Management ◽  
Cash Flow Management ◽  
Modern Economic ◽  
The Given

The article deals with the essence of cash flows in modern economic conditions. The method of their analysis is given, as well as the analysis of cash flows according to the given method on the materials of the operating enterprise LLC «Bureyazhilpromstroy». As a result of the analysis, weaknesses in cash flow management were identified and recommendations for their elimination were proposed.

scholarly journals Application of Digital Technologies in Cash Flow Management at a Commercial Enterprise

2021 ◽  
pp. 062-070
Author(s):  
O. V. Korobova ◽  
M. A. Blum
Keyword(s):  
Cash Flow ◽  
Digital Technologies ◽  
Cash Flows ◽  
Flow Management ◽  
Analysis And Evaluation ◽  
Cash Flow Management ◽  
Commercial Enterprise

The problems associated with the formation and distribution of funds in a commercial enterprise are considered, the need for cash flow management is determined. Using the example of the largest enterprise in the Tambov region, such important elements of cash flow management as analysis and evaluation have been investigated. It is suggested to use digital technologies in managing cash flows in commercial enterprises as tools for increasing efficiency.

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