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BUSINESS INFORM №10-2015

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59

Section: Finance, Money Circulation and Credit
UDC 336.67:658.15
Sokyrynska I. H.
Cash Flow as an Important Factor in Managerial Decision-Making (p. 366 - 372)

The article is aimed at studying the money flow as a basis for managerial decision-making from the perspective of providing the dynamic financial balance of enterprise. Focus on the cash flow management significantly increases the ability of business to «generate money». The publication proposes a cash flow matrix approach to estimation of the proportion of cash flows of enterprise and its operating, investing and financing activities, which provides for diagnosing the quality of net cash flow of enterprise depending on the level and volume of cash flows by the individual activities. It has been substantiated that the underlying liquidity of an enterprise depends on the quality of the cash flows from operating and investing activities, and the cash flow from financing activities must perform an equilibrating role in ensuring the dynamic balance in the process of enterprise development. A classification field of possible situations to determine the status of the underlying liquidity of an enterprise has been developed; an example of describing the situations that characterize the company's ability to generate net cash flow, depending on the results of each of the activities, has been provided. The proposed cash flow matrix approach allows to estimate the nature of formation of net cash flow at a specific enterprise and improve management efficiency through the use of appropriate financial mechanisms.
Keywords: cash flows, dynamic balance, cash flow matrix approach, financial provision
Fig.: 4. Tabl.: 1. Bibl.: 9.

Sokyrynska Iryna H. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance, The National Metallurgical Academy of Ukraine (4 Haharіna Ave., Dnіpropetrovsk, 49600, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Sokyrynska, Iryna H. (2015) “Cash Flow as an Important Factor in Managerial Decision-Making.” Business Inform 10:366–372.


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