Shchepina Tetiana, PhD (Economics), Associate Professor of the Accounting and Audit Department, National aviation University, Kyiv, Ukraine

ORCID ID: 0000-0001-8538-1145
e-mail: tetiana.shchepina@npp.nau.edu.ua

Titarenko Anastasiia, Master’s student, National aviation University, Kyiv, Ukraine

ORCID ID: 0000-0003-4523-2705
e-mail: 3599243@stud.nau.edu.ua

Comprehensive Analysis of Cash Flows of the State Enterprise “Antonov”

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.

Purpose. The purpose of the article is to develop and test a method of comprehensive analysis of cash according to the financial statements of the state enterprise “Antonov” for the period 2018-2019, to perform an economic interpretation of the results of the analysis, based on the received calculations.

Results. The dialectical method of cognition, a comprehensive systematic approach to the object of study, general scientific methods, special (horizontal, vertical and coefficient) analysis procedures, abstract and logical method for theoretical generalizations and drawing conclusions have been applied in the article. The method of comprehensive analysis of cash flows according to financial statements has been developed and tested. An economic interpretation of the analysis results has been proposed.

Conclusions. A method of complex analysis of cash flows has been developed and proposed as a result of scientific research. The obtained results are important for the formation of strategy and tactics of financial management of the enterprise. The results of such an analysis are also a crucial argument in substantiating owners, investors, creditors, partners and other outsiders in the analysis of investment and financial decisions about the company and its prospects.

Keywords: cash flow; net cash flow; economic analysis; financial statements; Statement of Cash Flows; operational activity; investment activity; financial activity.

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