Issue: № 11/3, 2021
Doi: https://doi.org/10.37634/efp.2021.11(3).9
Introduction. The current stage of functioning of domestic business structures shows the exacerbation of the deficit of different types of resources for their activities. Today the solvency of a large number of businesses is particularly critical. In such circumstances, there is a need to find progressive and effective management tools and technologies that will provide comprehensive, accurate and timely information about the cash state of the enterprises in order to make adequate management decisions. In view of all the above, it can be argued that the diagnosis of cash flows of the enterprise is a necessary component of management in modern business conditions. The purpose of the paper is to develop a unified and logically sound sequence of diagnosing cash flows of the enterprise. Results. The results of the conducted research allowed to offer a unified sequence of diagnosing cash flows at the enterprise, which is based on the following stages: formation of information base for diagnosing cash flows; determining cash flows by type; estimating cash flows based on calculating indicators of uniformity, synchronicity, balance, liquidity, sufficiency; monitoring the diagnosis of cash flows and finding possible causes of deficiencies; development of recommendations to eliminate the shortcomings of diagnosing cash flows of the enterprise. It has been established that a number of principles should be taken into account when selecting diagnostic indicators, namely: purposefulness, dynamism, complexity, representativeness, efficiency, functionality, avoidance of mutual exclusion, interconnection. The main sources of information for diagnosing cash flows of the enterprise are various forms of financial and management statements, accounts, agreements and more. Conclusions. The main advantages of the developed sequence of diagnosing cash flows at the enterprise is that it allows to evaluate the most representative indicators that determine the uniformity, synchronicity, balance, liquidity, cash flow adequacy and more. Based on the calculations, you can diagnose the state of cash flows and, if necessary, develop effective measures to eliminate identified discrepancies.
Keywords : indicators, criteria, diagnosis, principles, consistency, financial statements, net cash flow, negative cash flow, positive cash flow
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