Grilitskay A. Accounting, audit and analysis of cash (cash analysis): the managing aspect (on the example of the enterprises of consumers' cooperatives)

The methods of money costs registration has been worked out to speed up the encashment of the debtor debts; algorithm of formation and model of money costs have been suggested to ensure the deficit of cash flow balancing; have been improved: the classification of cash flows including their features and kinds to give the information for cash flows managment of the consumers' cooparatives enterprises; methods of inner audit of money costs at the enterprises of consumers' cooparatives which allows to intensify procedures of money costs income and help to spend them rationally; methods of analysis of money costs sufficieny of the enterprises to improve the system of money costs management; methods of retrospective analysis if cash flows on the example of the consumers' cooparatives enterprises with the aim to lead out the enterprises from crises; methods of forecasting analysis of cash flows and compiling money costs budget for information ensuring of strategic managment of them, have got further development: concept "money" on the microeconomic level "cash flows"; determination of the influence of money functions on accounting methods; it was suggested to chance the title of the account zo "cash - desk" equivalents for registration of money assets and to introduce four subaccounts that will help to rationalize information about money costs in financial reporting.