Anton KuchinskiyPublished in:
Russian Journal of Entrepreneurship
– № 1-1 / January, 2011



Keywords: additive model, available money resources, balance of cash flows, determinate factor analysis, innovation-oriented enterprises, mixed model, net flow


Share:

Abstract:

The article considers a determinate factor analysis of the balance of cash flows based on the proposed additive model of cash flows, taking into consideration the innovative component of the enterprise activity and the cost model (based on the free cash flow) for its evaluation and management.

---

References:
1. Popova M.V., Maslov B.G., Maslova I.A. Osnovnye teoreticheskie printsipy postroeniya uchetno-analiticheskoy sistemy // Finansovyy menedzhment. – 2003. – № 5.
2. Usatova L.V. Formirovanie uchetno-analiticheskoy sistemy na predpriyatiyakh // Upravlencheskiy uchet. – 2008. – № 9.
3. Sorokina E.M. Analiz denezhnyh potokov predpriyatiya: teoriya i praktika v usloviyakh reformirovaniya rossiyskoy ekonomiki. – M.: Finansy i statistika, 2004. – 174 s.
4. Sheremet A.D., Negashev E.V. Metodika finansovogo analiza deyatelnosti kommercheskikh organizatsiy: Prakt. posobie. – M.: Infra-M, 2003. – 235 s.
5. Savitskaya G.V. Ekonomicheskiy analiz: Uchebnik. – M.: Novoe znanie, 2005. – 650 s.
6. Plaskova N.S. Ekonomicheskiy analiz: Uchebnik. – M.: Eksmo, 2007. – 702 s.