Vitalii Pokynchereda, PhD (Economics), Associate Professor, Associate Professor of the Department of Accounting and Taxation, Vinnytsia Institute of Trade and Economics of State University of Trade and Economics, Vinnytsia, Ukraine

ORCID ID: 0000-0003-2734-8667
e-mail: v.pokynchereda@vtei.edu.ua

Olga Timchenko, PhD (Economics), Associate Professor, Associate Professor of the Department of Management named after Professor J. S. Zavadskyi, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID ID: 0009-0004-3582-4349
e-mail: s.sarkova.sar@gmail.com

Analysis of cash flows in the company’s financial management system

Abstract. Introduction. The functioning of a company is impossible without the rational management of its finances. One of the components of effective financial management is cash flow analysis, which allows to obtain de-tailed information about the company’s cash flows, which is then used to develop a balanced financial policy, optimize the company’s capital structure, and balance the receipt and expenditure of money over time.

Purpose. The purpose of the study is to substantiate the theoretical aspects and to generalize the organizational and methodological provisions of cash flow analysis in the system of financial resources management of an enterprise.

Results. The role and importance of cash flow analysis in the system of financial management of the enter-prise are considered, the purpose and tasks are highlighted, the information base and methods of cash flow analysis are presented. The procedure of horizontal, vertical, trend, coefficient and factor analysis of cash flows is presented. The system of coefficients and the method of their calculation are presented for studying the efficiency and profitability, quality and sufficiency, solvency and liquidity of the cash flow of the enterprise. It is shown that the proper analysis of cash flows requires the defini-tion of the stages of analytical work from the collection and processing of data for analysis to the in-terpretation of the results of the study and the formulation of recommendations aimed at improving the financial policy of the enterprise.

Conclusions. Effective cash flow management, synchronization of cash inflows and outflows, and optimal structure of financing sources affect the financial stability, liquidity and solvency of a company. The use of var-ious methods, techniques and analytical tools allows to comprehensively assess the state, dynamics and structure of cash flows, identify the main trends and factors affecting the financial performance of the company. Comprehensive analysis of cash flows allows the company to assess its current finan-cial position and develop strategic plans aimed at ensuring long-term financial stability and economic growth.

Keywords: cash flow; cash; financial management; methodological techniques; financial analysis; ratio analysis.References:

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