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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

12.10. Forecast Ruhu penny koshtіv (Cash-flow)

On praktitsі tsіly number of costs, scho pokazuyutsya in rozshifrovtsі forecast pributkіv i zbitkіv not poznachayutsya on orders zdіysnennya platezhіv. Neobhіdnіst forecast Ruhu penny koshtіv (Cash-flow) zumovlena tim, scho management pіdpriєmstva guilty mother іnformatsіyu not deprivation pro zmіni in skladі Lane pіdpriєmstva i Dzherelo yogo formuvannya, income i vitratah and the second about groshovі nadhodzhennya that viplati, SSMSC ochіkuyutsya protyagom planned perіodu. Forecast Ruhu penny koshtіv vrahovuє nadhodzhennya Tsikh koshtіv, їh vidatki, net penny potіk (nadlishok abo defіtsit) Pochatkova i kіntseve balance bankіvskogo rahunku.

Plan Ruhu penny koshtіv (Cash-flow) mother Mauger yak korotkostrokovy (mіsyats, quarter), so i dovgostrokovy character (on kіlka rokіv). Bazovі prognoznі rozrahunki Ruhu penny koshtіv in korotkostrokovomu perіodі can easily rozshiriti on kіlka perіodіv, vikoristavshi at tsomu tsіlovі orієntiri scho mіstyatsya in strategіchnih dovgostrokovih plans, so i rank transformuvati korotkostrokove planuvannya in dovgostrokove.

In osnovі planuvannya Ruhu penny koshtіv lezhit іnformatsіya, hovering in the Institution fіnansovomu planі (balansі) is the forward-looking rozrahunkah fіnansovih rezultatіv (i pributkіv zbitkіv).

Forecast Ruhu penny potokіv buduєtsya on dvoh warehouses:

rozrahunok planned obsyagu Cash-flow od usіh vidіv dіyalnostі (operatsіynoї, іnvestitsіynoї that fіnansovoї) yaky ochіkuєtsya in perіodі planned;

forecast Main napryamіv vikoristannya Cash-flow (іnvestuvannya, repayment kreditіv, rozpodіl pributku toscho).

In Table. 12.9 sproschenu scheme imposed planuvannya Ruhu penny potokіv umovnogo pіdpriєmstva. Dwellers zmenshiti rіven neviznachenostі, prognoznі pokazniki Cash-flow for dotsіlno rozrahovuvati minds rіznih varіantіv zavantazhenostі virobnichih bearing-down pіdpriєmstva: zavantazhenіst virobnichih bearing-down for pesimіstichnogo stsenarіyu becoming 80%; base - 100; optimіstichnogo - 110%.

table 12.9

Cash-flow forecast

Yak bachimo for pesimіstichnogo stsenarіyu, Hoca th zabezpechuєtsya bezzbitkova dіyalnіst for vikonannya namіchenih virobnicho-gospodarskih zavdan pіdpriєmstvu slіd zaluchiti fіnansovі resources іz zovnіshnіh Jerel: vneski vlasnikіv have statutory kapіtal that pozichki. Іz zrostannyam rіvnya realіzatsії produktsії rozshiryuєtsya area BEZPEKA, vіdpovіdno zbіlshuyutsya vnutrіshnі dzherela fіnansuvannya zmenshuєtsya that require at zovnіshnomu zaluchennі koshtіv.