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Funds Flow Statement as an Information Source of the Enterprise Monetary Flows Management
Storozhuk T. M.

Storozhuk, Tetiana M. (2019) “Funds Flow Statement as an Information Source of the Enterprise Monetary Flows Management.” Business Inform 3:235–240.
https://doi.org/10.32983/2222-4459-2019-3-235-240

Section: Economics of Enterprise

UDC 657.37

Abstract:
The analytical capabilities of a funds flow statement are significant and important, but are not used to the full extent. The statement reflects the impact of operating, investment and financial activities of enterprises on the status of its monetary assets and their equivalents during the reporting period of time and allows to explain the reasons of changes during this period. The policy of managing the balances of monetary assets should provide for cost-effective use. The movement of funds from operating activities can be carried out both by direct and indirect methods. The direct method allows to analyze and evaluate the directions of income and expenditure of money, trace the movement of funds as result of operating, investment and financial activities, to carry out analysis of the net cash flow and define its structure. The statement, drawn up indirectly, reflects the reasons for the change in balance of funds and their transformation into various forms of assets, and discloses the relation of profits with changes in circulating assets and current liabilities and reserves. Given the importance of cash, the different analytical value of the statements, compiled directly and indirectly, and with the purpose of an efficient comprehensive analysis of monetary flows for the effective managerial decision-making, it is suggested to compile the statement using both methods.

Keywords: monetary means, monetary flows, funds flow statement, direct method, indirect method, analytical capabilities, monetary flows management.

Bibl.: 10.

Storozhuk Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

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