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.
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