Badmaeva D.G.Saint-Petersburg State Agrarian University, Saint-Petersburg, Russian Federation p92del@mail.ru
The article considers an organization cash flows management and its direct impact on its current financial status. The authors point out that in the modern conditions of using of the various calculation instruments, complications of procedure of drawing a report on money flows, an indirect method of reflection of cash flows in management process assumes an important place. The article provides classification of organization cash flows, significance of cash flow management in business process. The article gives a practical example of drawing of a report on cash flows on the basis of the indirect method application, as well as it analyses the method of coefficients of solvency ratio and possibility of the specified coefficients application.
Keywords: cash flow, net cash flow, solvency, ratio analysis
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