{"id":15856,"date":"2021-09-20T23:27:10","date_gmt":"2021-09-20T20:27:10","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15856"},"modified":"2021-09-26T19:37:50","modified_gmt":"2021-09-26T16:37:50","slug":"cash-flow-analysis-%d0%bef-transport","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/cash-flow-analysis-%d0%bef-transport\/","title":{"rendered":"Boiko N., Turpak T., Nazarenko Ya. Cash flow analysis \u043ef transport enterprises: problematic \u0430nd pragmatic approach"},"content":{"rendered":"

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JEL Classification<\/strong>: L92; M41.<\/em>.<\/em>.<\/i>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-02<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Boiko Nataliia,<\/strong> Senior Lecturer of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-0074-235X<\/a><\/span>
\ne-mail:<\/strong> boiko.natalia01@gmail.com<\/span><\/a><\/p>\n

Turpak Tetiana, <\/strong>PhD (Economics), Associate Professor of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-5261-6777<\/a><\/span>
\ne-mail:<\/strong> turpak64@gmail.com<\/span><\/a><\/p>\n

Nazarenko Yaroslava, <\/strong>PhD (Economics), Associate Professor of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-2343-6988<\/a><\/span>
\ne-mail:<\/strong> iaroslavanazarenko@gmail.com<\/span><\/a><\/p>\n

<\/h2>\n

Cash Flow Analysis \u043ef Transport Enterprises:\u00a0 Problematic \u0430nd Pragmatic Approach<\/strong><\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. Timely and reliable data about cash flow should be a competitive advantage of managers of transport company in the development of strategies and tactics for managing the financial condition of enterprises in COVID-19 pandemic. In COVID-19 pandemic, it is extremely difficult to balance and synchronize cash flow.<\/p>\n

Purpose.<\/strong> The purpose of the article is to substantiate the methodological provisions of the analysis of cash flows of the enterprise with the distribution for rapid analysis and fundamental analysis, and testing in the practice of transport enterprises.<\/p>\n

Results.<\/strong> There are different approaches to determining the essence of the analysis of cash flows of the enterprise with the predominance of the process approach or auxiliary (service, infrastructure) approach in the modern professional literature on financial analysis. The author’s definition of the essence of the analysis of cash flows of the enterprise is offered. Approbation of the author’s methodical recommendations for the analysis of cash flows of the enterprise was carried out for ATP such as PJSC \u00abKyiv Production Company \u201cRapid\u201d, PJSC \u201cSATP 0904\u201d, PJSC \u201cChernihiv ATP 17462\u201d.
\nHorizontal analysis indicates differentiation of dynamics of cash flow dynamics in 2020. PJSC \u00abKyiv Production Company \u201cRapid\u201d and PJSC \u201cChernihiv ATP 17462\u201d were characterized by an increase cash flows and the acquisition of a positive cash flow. PJSC \u201cSATP 0904\u201d was characterized by a decrease in cash flows and negative net cash flow.
\nVertical analysis indicates that PJSC \u201cSATP 0904\u201d concentrates incoming cash flows from the provision of freight transportation by 99%. PJSC \u201cChernihiv ATP 17462\u201d receives only about half of the incoming cash flows from the provision of freight transportation and the alternative was the receipt of advances from customers. PJSC \u00abKyiv Production Company \u201cRapid\u201d during the formation of incoming cash flows combined cash inflows from various activities with the predominance of revenues from the provision of freight, revenues from rent, refunds of taxes and fees, loans.<\/p>\n

Conclusions.<\/strong> The author’s definition of analysis of cash flows of the enterprise follows as a complex concept: from the standpoint of the process approach and from the standpoint of the infrastructure approach is offered. It is recommended to apply different levels of complexity of cash flow analysis of transport enterprises (express analysis, fundamental analysis and situational analysis) and different techniques (horizontal analysis, vertical analysis, comparative analysis, coefficient analysis, trend analysis, factor analysis, harmonic analysis, etc.).<\/p>\n

Keywords:<\/strong> cash flow analysis; cash flow; rapid analysis; fundamental analysis; transport companies.<\/p>\n

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

    \n
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  9. Koshelok, H. V. & Hrinchenko, R. V. (2020). Analysis of cash flows in the enterprise management system. Halytskyi ekonomichnyi visnyk. Pidpryiemnytstvo, torhivlia ta birzhova diialnist, 2, 231-242 [in Ukrainian]. https:\/\/doi.org\/10.33108\/galicianvisnyk_tntu.<\/li>\n
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  15. Public information database of the National securities and stock market commission (2021). Regular information of PJSC \u201cChernihiv ATP 17462\u201d for 2020. Retrieved from : https:\/\/stockmarket.gov.ua\/cabinet\/xml\/show\/58926 [in Ukrainian].<\/li>\n
  16. Public information database of the National securities and stock market commission (2021). Regular information of PJSC \u201cSATP 0904\u201d for 2020. Retrieved from : https:\/\/stockmarket.gov.ua\/cabinet\/xml\/show\/53746 [in Ukrainian].<\/li>\n
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    Boiko N., Turpak T., Nazarenko Ya. (2021). Cash flow analysis \u043ef transport enterprises: problematic \u0430nd pragmatic approach. Modern Economics<\/em>, 28(2021), 13-21. DOI: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-02.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: L92; M41… DOI: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-02 [\/vc_column_text][vc_column_text] Boiko Nataliia, Senior Lecturer of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine ORCID ID: 0000-0002-0074-235X e-mail: boiko.natalia01@gmail.com Turpak Tetiana, PhD (Economics), Associate Professor of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine ORCID ID: 0000-0002-5261-6777 e-mail: turpak64@gmail.com Nazarenko Yaroslava, PhD (Economics), Associate
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