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|Forme de organizare și cooperare în activitatea economică (545)|
|Producție și servicii în funcție de sectoarele economice (843)|
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KOVALENKO, Olga; YASHCHENKO, Lyudmila; VERBYTSKYI, Sergii. Applied aspects of analysis and cash-flow management of agricultural enterprises. In: The Scientific Journal of Cahul State University “Bogdan Petriceicu Hasdeu” Economic and Engineering Studies. 2020, nr. 2(8), pp. 26-31. ISSN 2587-313X.
|The Scientific Journal of Cahul State University “Bogdan Petriceicu Hasdeu” Economic and Engineering Studies|
|Numărul 2(8) / 2020 / ISSN 2587-313X /ISSNe 2587-3121|
|JEL: C10, Q14|
The difficulty in promoting the solvency of agricultural enterprises usually lies in the lack of highly liquid assets, i.e. money. A stable financial condition of business entities is possible subject to effective control over cash flow and improved cash flow management. By cash flows, we mean a set of time-distributed receipts and expenditures of money generated by the economic activity of the enterprise. To optimize the management of financial resources of agricultural enterprises, it is proposed to diagnose cash flows in the following stages: horizontal and vertical analysis; calculation of absolute indicators; analysis of the adequacy of cash flows; evaluating the synchronicity of cash flows; analysis of the efficiency and profitability of the company's cash flows. An example of the implementation of the proposed methodology for analyzing cash flow was carried out according to the financial statements of the Avangard agricultural holding. As a result of the analysis, it was found that due to the increase in the efficiency of cash flow management, the company managed to optimize their movement and achieve a positive net cash flow. Among the effective measures for managing the cash flows of the agricultural holding, the following were identified: restructuring of credit obligations with the majority of Ukrainian and foreign investors; increase in sales volumes by increasing the share of receivables; development of sales through highly profitable retail chains; investing in the implementation of product safety and quality systems and energy-efficient complexes, due to which it was possible to reduce the production cost.
cash flow net movement of funds sufficiency of cash flows synchronicity of cash flows profitability of cash flows
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