ENTERPRISE’S CASH FLOWS: COMPREHENSIVE ANALYSIS ACCORDING TO THE FINANCIAL STATEMENTS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2017, Vol 1, Issue 1
Abstract
Introduction. The analysis of the enterprise’s cash flow statement is invaluable for external users (owners, investors, lenders, partners) as a reason to substantiate the investment and financial decisions, evidence of the business partnerships reliability, and for most of the management when evaluating the level of efficiency, of its economic feasibility confirmation or refutation of the chosen financial management strategy and tactics. Methods. The dialectical method of cognition, a comprehensive systematic approach to the object of study, general scientific methods, special (horizontal, vertical, coefficient and factor) analysis procedures, abstract and logical method for theoretical generalizations and drawing conclusions are applied in the article. Results. The method of comprehensive analysis of cash flows according to financial statements is developed and tested. An economic interpretation of the analysis results is proposed. Discussion. Application of the proposed methodology for cash flows analyzing relevant in assessing the financial condition of different subjects and significantly enhances the awareness of financial statements users in making their decisions.
Authors and Affiliations
Iryna Spilnyk, Olha Zahorodna
Keywords
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