BUSINESS INFORM №8-2014

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Section: Finance, Money Circulation and Credit
UDC 336.741.23.025.2
Tsyhan R. M.
Analytical Control Indicators of Cash Flows of the Enterprise: a Tactical Level (p. 282 - 286)
The purpose of this paper is to study existing traditional instruments of cash flow analysis and the search for ways to improve them with the management needs of the tactical level. The paper analyzes the classic methodological approaches to the analysis of cash flows of the company that are used in modern management. The urgency of finding new analytical indicators for the tactical level of cash flow management was grounded. It was proposed to complement the existing classification of cash flows on the basis of "the level of influence on the processes of generation," within which active and passive cash flows were distinguished. The components of the incoming and outgoing active and passive cash flows were defined. Also a method of phase analysis of indicators of the generation, transformation and management efficiency were developed. Separation of cash flows into active, passive and proposed analytical indicators will allow the company to identify shortcomings in the management of short-term available cash resources. Interpretation of these indicators will answer the question – how effective management staff and owners of the company used the opportunity to generate passive cash flow. Further studies should be carried out in the direction of the practical application of the results in the management activities of domestic enterprises.
Keywords: active cash flow, passive cash flow analysis, analytical indicators
Fig.: 1. Tabl.: 1. Formulae: 8. Bibl.: 12.

Tsyhan Raisa M. – Senior Lecturer, Department of Accounting and Finance, Mykhailo Ostrohradskyi Kremenchuk National University (20 Pershotravneva Str., Kremenchuk, 39600, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tsyhan, Raisa M. (2014) “Analytical Control Indicators of Cash Flows of the Enterprise: a Tactical Level.” Business Inform 8:282–286.

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