Varavka V. Accounting, control and analysis of cash flows of the enterprise: method and organization

The dissertation is devoted to the research of methodical and organizational aspects of improving accounting, control and analysis of cash flows of the enterprise. The economic essence of cash flows has been specified. The improved classification of cash flows has been offered as the basis of the information system of accounting, control and analysis of cash flows of the enterprise. The state of the normative and methodical support of cash flows accounting of the enterprise has been analyzed and there have been made recommendations for its improving. The necessity of management accounting of cash flows by the centers of financial responsibility has been grounded. The improved accounting nomenclatures and working card of accounts have been proposed as the basis of financial and managerial accounting of cash flows. The stages of control and analysis of cash flows have been determined, the organization and information model of control and analysis of cash flows has been proposed. The method of control and analysis of cash flows from operating activity and cash flows connected with development of an enterprise has been proposed. Methodical approaches concerning control and analysis of the duration of financial cycle, optimumness of money remain, solvency of the enterprise and sufficiency of net cash flows from the operating activity have been improved. The peculiarities of control and analysis of cash flows from investment activity by the different variants of project financing have been grounded. The suggestions on the complex using of methods of the pay-off period, net present value and return on investments for the control of cash flows efficiency have been made. The key theoretical positions have been made generalized in recommendations for the control and analysis of enterprise capital structure efficiency.