Audit and economical analysis

The analysis of the flow of money really the right way

№	Indicators	Current Period	This is the period of the previous year
1.	Cash flow from operating activities	OF0	OF1
1.1.	Income:	OFk	OFk
	Cash proceeds from sale of products (goods, works and services)
	Other earnings
	Total Income
1.2.	Output :	OFFch	OFFch
	Material , goods, works and services for the money paid to suppliers of goods
	On behalf of the staff and they t as opposed to monetary settings
	Other costs
	Total costs
	activity peratsion net profit , ch issued	OFs k / ch	OFs k / ch
2.	Cash flow from investing activities	IF 0	IF 1
2.1.	Income	IF k	IF k
	Sale of fixed assets
	Sale of non-material assets
	Long q and short-term investments field of medicine
	Other revenues
	Total Income
2.2.	Exit	IF ch	IF ch
	Purchase of fixed assets
	Intangible assets acquisition
	Long q and short-term investments field of medicine
	Other costs
	Net income from investment activities, costs	IFs k / ch	IFs k / ch
3.	Cash flows from financing activities	MF 0	MF 1
3.1.	Income :	MF k	MF k
	The resulting interest
	Received dives
	Cash inflows from issuance of shares or other equity-linked institutions
	Cash receipts on long and short-term loans and borrowings
	Monetary earnings on long-term lease (finance lease)
	Other revenues
	Total Income
3.2.	Exit	MF ch	MF ch
	Interest paid
	Paid tournaments
	Private shares were bought with money
	Remittances on long and short-term loans and borrowings
	Remittances on long-term leases (finance leases)
	Other costs
	Net income from financial activities	MFs k / ch	MFs k / ch
4	Total change in cash flow during the period analyzed	DPO	DPO

The results of curves of cash flow are reflected in the table below.

Table 219

Slow flow analysis of cash flow

Indicators	Summa, thousand UZS
Remaining cash flow	171.9
Net profit	974.0
Estimated depreciation	897
The result of deduction of the main assets	-
Income from other ventures	-
Changes in production reserves	228
Changes in the volume of incomplete production	-
Future expenditure changes	7075
Changes in the finished product volume	-
Changes in accounts receivable	1063
Change of creditor liability	1077
Changes in short-term investments	-
Future income change	-
Total cash flow for the current period
Investment activity
Income	889.0
Exit	2256.0
Total cash flow for investment activity	-1367
Financial activities
Income:	570.0
Output:	559.0
Total cash flow from financial activities	-11.0
Cash flow to the end of the period

Summary: Cash flows at the beginning of the period amounted to KGS 171.9 million. Net profit for the current period was 974.0 mill. Revenues from participation in other enterprises (0.0 million UZS), changes in production reserves (228 million UZS), changes in the number of unfinished production (0.0 million UZS), calculated amortization (897 million UZS) Changes in creditor liabilities (UZS 1077 million), change in short-term investments (0.0 million UZS), changes in future expenditures (7075 million UZS), changes in finished products (0.0 million UZS), accounts receivable liabilities (1063 million UZS) ), the reversal of future revenues (0.0 million UZS), investment income ( 889.0 million UZS), investment expenditures (2256.0 million UZS), i (1367 million UZS), financial activity ( 570.0 million UZS), financial activities ( 559.0 million UZS) and net cash flow (11.0 million UZS). The balance of funds at the end of the period amounted to 468 million UZS.

  Table 220

Calculation of cash flow on structure of accounting balance

Balance Structure	The symbol	Account books
Assets
Long-term assets	UMA	+
Current assets	JA	+
Brand Material Reserves	INVENTORY	+
Debtors' commitments	DM	+
Funds	PM	+
Passives	=	=
Own source of funds	IPM	+
Long-term loans	UMKQ	+
Short-Term Loans	QMK	+
Creditor commitments	KM	+

 

SA = UMA + INVENTORY + DM + PM

SP = OMM + UMKQ + QMKQ + BMKQ

 

PM = SP - SA = UMM + UMKQ + QMKQ + KMKQ - UMA + INVENTORY + DM + PM

 

Factor Analysis of Cash Flow Management. Determine the potential for cash flow movements

 

Money q Iminov coefficient factor analysis method is used. This method requires the following system of indicators to be set for targeted cash flow management:

• 
  net cash flow adequacy ;
  
• 
  profitability of spent money;
  
• 
  profitability of received funds;
  
• 
  profitability of average cash.
  

Net cash flow sufficiency coefficient is determined by the following formula.

K pm = PMk / PMch * 100%  

Where :

PMK is a cash inflow

PMch - cash outflow

The profitability coefficient of the spent money is supposed to be based on the following formula:

Rpm _ch = F / PMch * 100%  

Where :

F   - financial performance of the enterprise ;

The profitability of the money k oeffitsient determined on the basis of the following formula.

Rpm _k = F / P Mk * 100%

The average profitability ratio is determined by the following formula:

Rpm _q = F / PMq * 100%

Where:

Remaining balance of PMQ money.

Cash flow adequacy and profitability indicators are also studied in terms of cash flow patterns, ie operational, investment and financial activities, and cash flow from all economic activities. This is also an important issue in factor analysis and management of each line of cash flow formation. As a unit of influence on the financial performance of financial institutions, changes in financial result, net cash flow, changes in cash inflows and outflows are included.