title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Cash flow management of an enterprise
Creators: name: Ð¨Ð°Ð½Ñ ÐÑÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐµ Ð¿Ð¾ÑÐ¾ÐºÐ¸
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸
Ð¾ÑÐµÐ½ÐºÐ° Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð²
Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸
Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
cash flows
cash flow management
cash flow assessment
company payment capacity

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description: The object of the research is the cash flows of Business Trans Service LLC. The purpose of the final qualification work is to develop activities aimed at improving the cash flow management system of Business Trans Service LLC. The relevance of the chosen topic lies in the ever-increasing demand for analysis of financial statements by external and internal users in order to maintain their positions in the market, as well as the importance of competently conducting this analysis in order to make the most effective management decisions by the management of the organization. By applying such techniques as vertical and horizontal analysis, comparison, estimation of cash flows by direct and indirect methods, calculation of cash flow ratios, we analyzed the cash flows of Business Trans Service LLC, and also compiled a set of measures to optimize them. According to the results of the study, it was revealed that despite the growth in net cash flow, the company received a sharp decrease in net profit in 2020 due to the growth of other expenses, as well as the growth of accounts payable and receivable. As measures to optimize cash flows, measures are proposed to apply a system of discounts and penalties for debtors in order to receive additional funds.