METHODOLOGY OF ACCOUNTING AND ANALYTICAL SUPPORT OF THE CASH FLOWS MANAGEMENT SYSTEM OF MACROECONOMIC ENVIRONMENT SUBJECTS
Journal Title: Ринкова економіка: сучасна теорія і практика управління - Year 2017, Vol 16, Issue 3
Abstract
The article deals with issues related to the accounting and analytical support of the cash flow management system of the subjects of the macroeconomic environment. The relationship between the bookkeeping of cash and the analytical support system of individual segments is determined. The concepts of accounting and analytical support of the cash flow management system for business entities are proposed. The system of legal regulation of cash accounting is presented, and the relation¬ship between individual forms of financial reporting is presented. Classification signs on grouping of monetary streams of subjects of the macroeconomic environment are defined. Directions for improving accounting and analytical procedures for individual business segments were suggested. Accounting and analytical support of the cash flow management system of the subjects of the macroeconomic environment is the basis for making effective management decisions. The current conditions of the existence of the subjects of the macroeconomic environment, as well as the processes taking place in the Ukrainian economy, reaffirm the importance and necessity of an efficient cash management system for the financial and economic activity of individual entities. At the same time, the study of cash flow is a very important part in assessing the solvency and the future existence of each entity. The high efficiency of the cash management system depends on the quality of accounting and analytical support, which is based on the principles of timeliness and completeness of information about cash flow in primary documents, accounting regis¬ters, with a gradual reflection in the financial statements of the relevant entities, taking into account regulatory and legal factors . An important segment of the accounting and analytical support system is the formation of approaches to the analysis of cash flows of subjects of the macroeconomic environment, which should take into account the specifics of accounting information and use appropriate modern tools for obtaining the most accurate data not only for the retrospective assessment, but also for the preparation of forecasts and long-term planning financial resources of economic entities.
Authors and Affiliations
O. V. Poberezhets
Keywords
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