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- W3129456084 abstract "The article is devoted to the study of the essence of cash flows and their accounting and analytical support. The urgency of solving issues of information support for cash flow management is substantiated, taking into account the current conditions of economic development and factors influencing the movement of cash resources. Using previous work, the authors of the article proposed their vision for the definition of «cash flows» as a set of all types of cash assets that serve the enterprise, are transformed and ensure its continuous operation. Classification is improved taking into account modern business conditions on the basis of non-cash. Accounting and analytical support for the formation of information in the cash flow management system is developed, which has a separate accounting and analytical component. The necessity of carrying out the administrative analysis of cash flows of the enterprise on the basis of a technique based on implementation of analytical procedures of the relevant information and acceptance of the corresponding administrative decisions is proved. According to the authors, accounting and analytical support of cash flows is a system that is based on financial and management accounting data as an informative basis for their analysis, is part of the overall process of managing the activities of the enterprise. The proposed system of accountingиand analytical support is focused on solving problems of cash flow management and control, which are the subject of interest of opportunistic managers. When developing forms of management reporting and methods of analysis, the tasks to be solved should take into account the interests of the owners. Further research is proposed to develop a methodological approach to management analysis of cash flows and search for key indicators to assess the level of efficiency of generating cash resources of the enterprise to avoid agency conflicts." @default.
- W3129456084 created "2021-03-01" @default.
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- W3129456084 date "2017-01-01" @default.
- W3129456084 modified "2023-09-26" @default.
- W3129456084 title "INFORMATION SUPPORT DEVELOPMENT FOR CASH FLOW MANAGEMENT IN TERMS OF ACCOUNTING AND ANALYTICS" @default.
- W3129456084 doi "https://doi.org/10.25313/2520-2057-2021-2-6886" @default.
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