Drebit H. Planning and control of cash flows at enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number


Applicant for


  • 08.00.08 - Гроші, фінанси і кредит


Specialized Academic Board

Д 26.239.02

Institute of Economics and Forecasting of the National Academy of Sciences of Ukraine


Object of study: the process of planning and control of cash flows of enterprises. Purpose of the study: to deepen the theoretical and methodological principles of planning and control of cash flows of enterprises to increase their management efficiency and increase the market value of enterprises. Research methods: scientific abstraction; analysis; induction and deduction during the research of the conceptual apparatus of planning and control of cash flows of enterprises; a method of comparative analysis in summarizing the main directions of modern research on selected issues; method of statistical comparisons in the analysis of cash flows from operating, investing and financing activities; methods of economic and mathematical modelling during the development of the model of balancing of cash flows of enterprises; systemic; structural and functional; observation; grouping and graphically displaying the results when exploring the individual processes and phenomena that arise in the process of cash flow planning and control. A topical scientific and applied problem is solved, which consists of theoretical and methodical substantiation of the process of planning and control of cash flows of enterprises. The economic and mathematical apparatus and organizational model for managing the cash flows of energy supplying enterprises were developed for the first time. Cash flow forecasting tools based on constructed polynomial multiple regression models have been improved; methodology for planning and controlling cash flow from operating activities of energy supply companies; organizational approaches to control the investment cash flows of energy supply companies; methodological approaches to the calculation of cost-oriented indicators. The following developments have been developed: substantive filling of the concept of "the cash flow of the enterprise"; methodological approaches to planning of cash flows of the enterprise; organizational model of controlling cash flows. The practical significance of the results of the study is to formulate recommendations for improving the scientific, methodological and practical tools for planning and controlling cash flows. Some scientific results have been used by the Committee on Economic Policy of the Verkhovna Rada of Ukraine (reference № 04-16 / 15-85 (33056) dated 15.02.2018), Department of Economic Development of Chernivtsi Regional State Administration (reference № 01/883 from 26.09.2017), JSC «EC Chernivtsioblenergo» (reference № 26/585 dated 12/09/2017), Construction Company «Suzirya» (Chernivtsi) (reference № 27/10 dated 21/09/2017), PE "Polaris" (Chernivtsi) (reference № 32 dated 15/06/2017). Theoretical works of the dissertation research are used by the Department of Corporate Finance and Controlling of the State Economic University named after Vadim Hetman Kyiv National Economic University, in particular for the courses "Management of financial rehabilitation of enterprises", "Corporate finance", "Finance of enterprises" (certificate dated 09/28/2017), in the educational process of the Department of Finance and Credit of Yuriy Fedkovych Chernivtsi National University for teaching the subjects "Financial Planning and Controlling of Activities of Business Entities", "Financial control of the state", "Business finance", "Financial management" (reference № 3/10 from 09/19/2017), in the educational process of the finance and credit department of the Higher education institution "Bukovyna University" for teaching the disciplines "Financial activity of business entities", "Financial Management", "Business Finance" (certificate from 09/19/2017). Sphere (industry) of use: finances of enterprises.


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