Fedyshyn M. Сash flows tactical planning in the food industry

The research focuses on theoretical, methodological, organizational and practical problems and increases cash flows tactical planning efficiency in the food industry. The dissertation presents theoretical foundations of nature, enterprises tactical and strategic goals classification, especially the cash flows formation in the food industry and the paper proves their role in providing the objectives enterprises of the food industry. There were analyzed the approaches to defining the essence of the concept of "cash flow", generalized the existing classifications, defined the cash flow place and role for achieving business goals; grounded the importance of tactical planning on the enterprises. The thesis analyzes the state of the food industry, investigates the firms financial condition in the sample and on the basis of financial condition analysis, cash flow estimation is proposed to solve the main problems encountered in the cash flows suggested ways to improve tactical planning as a prerequisite for strengthening financial stability on the food enterprises. The cash flows formation problems and the consequences of ineffective cash flow planning for businesses were studied. A methodical approach to evaluating the efficiency of tactical planning in the food industry, the predicted optimum amount of net cash flows, which will ensure the economic development movement and their market value increase were offered. Practical application of the planning assessment enables enterprises to rank the level of efficiency planning and depending on the results, suggests a range of measures to improve the efficiency of cash flows in the food industry.