DETERMINATION OF FACTORS INFLUENCING THE FORMATION OF A NET MONEY FLOW OF A TRADING ENTERPRISE
Author(s): Suptelo Natalia Petrovna
Release: 2020-1 (32)
Keywords: Cash flows, cash flow factors, enterprise financial management, payment and settlement discipline
Annotation: Currently, there are a number of difficulties in maintaining effective payment and settlement discipline between enterprises, which negatively affects the development of their financial solvency. Moreover, the optimization of cash flows is significantly affected by the specifics of the company. Particularly problematic is the achievement of optimization of cash flows in the field of trade, when there is a significant attraction of borrowed capital in the form of payables, partly loans, in the form of commodity loans, which leads to an outflow of funds, up to the moment of achievement of full sale of the consignment. As an example, the article provides a brief assessment of the company’s cash flow management efficiency in selling fish products. The article predicts the cash flows of the enterprise under study on the basis of economic and mathematical modeling using the method of correlation and regression analysis, which allowed to identify a number of factors that have the most significant impact on the formation of the net cash flow of a trading company. A methodology has been developed for determining the effectiveness of cash flow management for trading companies, taking into account the identification of factors, that have the most significant impact on the formation of cash flow. The presented approach to the problem of optimizing cash flows can be used in practice by the management of trading enterprises.
Bibliography: Suptelo NA.PE. DETERMINATION OF FACTORS INFLUENCING THE FORMATION OF A NET MONEY FLOW OF A TRADING ENTERPRISE // Economics and Management. – 2020. – № 1 (32). – С. 55-62. doi: 10.21777/2587-554X-2020-1-55-62