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KV #19905-9705 PR dated 02.04.2013.

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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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ID R30-03156

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Liburkina L. M.

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BUSINESS INFORM №6-2012

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50

Section: Finance, Money Circulation and Credit
UDC 658.155
Salyga S. Y., Zavadska N. A.
Trend Analysis of Cash Flows as a Tool for Information Management Process of Budgeting in Management Accounting (p. 178 - 187)
In the article by means of analysis of trend on the basis of cash flow movement, to the basic activity, investing activity, financial activity, forecast is made the financial state of machine-building enterprise which it is suggested to examine from position of financial firmness.
Keywords: cash flow, basic activity, investing activity, financial activity, financial state, method of extrapolation, trend, , budgeting, profit
Fig.: 11. Tabl.: 10. Formulae: 9. Bibl.: 8.

Salyga Sergey Ya. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance and Credit, Classic Private University (70B Universytetska Str., Zaporіzhzhia, 69002, Ukraine)
Zavadska Nataliya A. – Senior Lecturer, Department of Accounting and Audit, Classic Private University (70B Universytetska Str., Zaporіzhzhia, 69002, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Salyga, Sergey Ya., and Zavadska, Nataliya A. (2012) “Trend Analysis of Cash Flows as a Tool for Information Management Process of Budgeting in Management Accounting.” Business Inform 6:178–187.

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