Iasyshena V. Cash flows of companies of sewing industry: accounting, analysis and audit.

The object - process of formation and application of money flows at the industrial enterprises. Purpose – substantiation of theoretical and methodical provisions and development of practical recommendations as to the improvement of accounting, analysis and audit of money flows at the enterprises of sewing industry. Research methods – induction, deduction, abstraction, theoretical generalization, observation, grouping, documenting, comparing, modeling. Newness consists in the generalization of theoretical provisions in accounting, analysis and audit of money flows at the enterprises of sewing industry in the market environment, in developing recommendations as to the improvement of methods of accounting-analytic process and receiving information for managing money flows. Results – we have developed suggestions as to accounting, analysis and audit of money flows at the enterprises of sewing industry which promote increasing of effectiveness of accounting, analysis and audit at the enterprises of sewing industry. Introduced into the activity of OJSC “Volodarka”, OJSC “Kozyatyn garment factory”, CJSC “Podillya”, in the educational process of Vinnytsia institute of Economics at Ternopil national university of economics. Business area – money flows of the enterprises of sewing industry.