{"id":15155,"date":"2021-05-20T14:00:00","date_gmt":"2021-05-20T11:00:00","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15155"},"modified":"2021-05-24T13:53:27","modified_gmt":"2021-05-24T10:53:27","slug":"comprehensive-analysis-of-cash-flows","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/comprehensive-analysis-of-cash-flows\/","title":{"rendered":"Shchepina T., Titarenko A. Comprehensive Analysis of Cash Flows of the State Enterprise “Antonov”"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: M40<\/i>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-27<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Shchepina Tetiana<\/b>, PhD (Economics), Associate Professor of the Accounting and Audit Department, National aviation University, Kyiv, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-8538-1145<\/a>
\ne-mail:<\/strong> tetiana.shchepina@npp.nau.edu.ua<\/a><\/p>\n

Titarenko Anastasiia<\/b>, Master’s student, National aviation University, Kyiv, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-4523-2705<\/a>
\ne-mail:<\/strong> 3599243@stud.nau.edu.ua<\/a><\/p>\n

 <\/p>\n

Comprehensive Analysis of Cash Flows of the State Enterprise “Antonov”<\/b><\/h2>\n

 <\/p>\n

Abstract. Introduction.<\/b> The analysis of the enterprise\u2019s 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.<\/span><\/p>\n

Purpose.<\/b> 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.<\/span><\/p>\n

Results.<\/b> 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.<\/span><\/p>\n

Conclusions.<\/b> 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.<\/span><\/p>\n

Keywords:<\/b> cash flow; net cash flow; economic analysis; financial statements; Statement of Cash Flows; operational activity; investment activity; financial activity.<\/span><\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Bondarenko, O.M. & Matkivsjka, T. Ja. (2020). Cash audit: organization, problems and improvements. <\/span>Ekonomika. Finansy. Pravo,<\/span><\/i> 4\/2, 6-9 [in Ukrainian].<\/span><\/li>\n
  2. Ghajdarzhyjsjka, O.M., Kostjunik, O.V. & Tkach D.J. (2018). Features of analysis, accounting and audit of cash. <\/span>Prychornomorsjki ekonomichni studiji<\/span><\/i>, 33, 238-242 [in Ukrainian].<\/span><\/li>\n
  3. Krylova, O. V. (2019). Money flows in the system of support of the company’s payment capacity. <\/span>Ekonomika ta derzhava<\/span><\/i>, 7, 30\u201333 [in Ukrainian].<\/span><\/li>\n
  4. Lotocjka, I.P. (2019). Accounting and economic essence of cash. <\/span>Materialy Mizhnarodnoji naukovo-praktychnoji konferenciji studentiv aspirantiv ta molodykh vchenykh <\/span><\/i>[Conference Proceedings of the International scientific-practical conference of graduate students and young scientists], Innovacijnyj rozvytok ta bezpeka pidpryjemstva v umovakh neoindustrialjnogho suspiljstva<\/span> [Innovative development and security of the enterprise in a neo-industrial society]<\/span>.<\/span><\/i> Lucjk, 200-202 [in Ukrainian].<\/span><\/li>\n
  5. Podmeshaljsjka, Ju. V., Trojan, O. V. & Kovalyk, M. D. (2019). Improving the methodology of auditing cash transactions at the cash desk of enterprises. <\/span>Ekonomika ta derzhava,<\/span><\/i> 1, 114\u2013121 [in Ukrainian].<\/span><\/li>\n
  6. Popovych, O.V & Matkivsjka, T. Ja. (2019). Interpretation of the concept of “cash flows” and their classification. <\/span>Ekonomika. Finansy. Pravo, <\/span><\/i>5, 23-27 [in Ukrainian].<\/span><\/li>\n
  7. Skryl, V. V. & Stupenko, K. Yu. (2018). Planning cash flows of the enterprise. <\/span>Efektyvna ekonomika<\/span><\/i>, 12, 12-20 [in Ukrainian].<\/span><\/li>\n
  8. Tomchuk, O.F. (2019). Cash flow reporting as an element of information support for the analysis of the financial condition of the enterprise. <\/span>Infrastruktura rynku<\/span><\/i>, 28, 368-375 [in Ukrainian].<\/span><\/li>\n
  9. State enterprise “Antonov”. (2020). Official web-site. Retrieved from <\/span>https:\/\/www.antonov.com<\/span> [in Ukr.] <\/span><\/li>\n
  10. Published financial statements of the state enterprise “Antonov” Official web-site<\/i>. Retrieved from https:\/\/www.antonov.com\/activity [in Ukr.]<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>02\u00a0March 2021<\/span><\/strong><\/p>\n

    \"shchepina.pdf\"<\/div>
    shchepina.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.50 Mb<\/span><\/div>
    Download Now!<\/a><\/span>973<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Shchepina T., Titarenko A. (2021). Comprehensive Analysis of Cash Flows of the State Enterprise “Antonov”. Modern Economics<\/em>, 26(2021), 178-184. DOI: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-27.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

    <\/div>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: M40 DOI: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-27 [\/vc_column_text][vc_column_text] 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”  
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[149],"tags":[148],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/15155"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=15155"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/15155\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=15155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=15155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=15155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}