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dc.contributor.authorХрущ, Н.А.-
dc.contributor.authorKhrushch, N.-
dc.identifier.citationХрущ, Н. А. Особливості планування та оцінювання грошових потоків підприємств [Текст] / Н. А. Хрущ // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 6, т. 2. – С. 167-172.uk_UA
dc.description.abstractУ статті розглянуто організаційно-методичні проблеми планування та оцінювання грошових потоків підприємств. Досліджуються особливості здійснення бюджетування як процесу та комплексної управлінської технології. Систематизовано зарубіжні науково-методичні підходи до здійснення процесів бюджетування грошових потоків підприємств. Зазначено особливості здійснення бюджетування грошових потоків підприємств у вітчизняній практиці. Розроблено послідовність процесу оптимізації грошових потоків та побудовано систему оцінювання грошових потоків підприємства.uk_UA
dc.description.abstractThe processes of planning and evaluation of cash flows of enterprises in modern economic conditions have been analyzed in the article. Cash flow management is an important financial leverage that ensures the growth of the value of an enterprise, which is the ultimate goal of any business entity. It is emphasized that in conditions of uncertainty and unpredictability of the environment, the level of efficiency of managing processes of cash flows of enterprises, to a large extent, depends on the implementation of budgeting and evaluation processes. Budgeting itself is the process of making of grounded management decisions in the financial and economic activity of the enterprise through the system of budgets, monitoring of their implementation, analyzing the deviations and, accordingly, implementation of planning, evaluation and optimization of cash flows. The author outlines the organizational and methodological aspects of planning and assessment of cash flows of enterprises. The features of budgeting as a process and integrated management technology were explored. Foreign scientific and methodical approaches to implementation of budgeting processes of cash flows of enterprises were systematized. The peculiarities of budgeting of cash flows of enterprises in the practice of Ukrainian enterprises were noted. It was emphasized that budgeting is one of the tools for optimizing the company's cash flows. The main goal of optimizing the cash flow of an enterprise is to identify the level of sufficiency of the cash formation, the efficiency of their use, as well as the balance of income (incoming) and expenditure (outflow) of funds in volumes and in time. As a result, optimization of cash flows of the enterprise should be carried out in stages. The author developed a sequence of optimizing process of cash flows, which contains four main stages of implementation. In the work the system of valuation of cash flows of the enterprise was constructed, in which, unlike the existing ones, indicators were systematized, which allow to establish liquidity of cash flows; the uniformity of cash flows and the provision of financial equilibrium of the enterprise; the synchronization of the formation of positive and negative cash flows; cash flow efficiency; the quality of the net cash flow; the sufficiency of the net cash flow and the ability of the company to continue operating in the future. It was emphasized that the high level of efficiency of processes of cash flow management of enterprises, to a large extent, depends on the implementation of budgeting and evaluation processes.uk_UA
dc.publisherХмельницький національний університетuk_UA
dc.subjectгрошові потокиuk_UA
dc.subjectcash flowsuk_UA
dc.titleОсобливості планування та оцінювання грошових потоків підприємствuk_UA
dc.title.alternativeFeatures of planning and assessing of the enterprise cash flowsuk_UA
Appears in Collections:Вісник ХНУ. Економічні науки - 2017 рік

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