ფულადი ნაკადების ანგარიშგების ანალიზის ძირითადი ასპექტებიGeneral aspects of cash flow statement analyze

The Companies are facing financial difficulties when portion of cash resources is decreased in the pool of current assets, while current liabilities are increased. The lack of minimal cash reserves runs the risk of covering company’s expenses. The surplus of cash resources indicates missed possibility of benefit from investing of this cash resources. The above mentioned problem can be solved by analyzing of financial resources and evaluate sufficiency of cash resources; Specifically calculation of minimum balance of cash resources evaluation of synchronicity of inflow and outflow cash recourses along with company’s ability to generate cash. The article contains important discussion about evaluate of net cash resource’s general structure and separately for each type of company’s activity; along with importance of cash flow statement analyze in respect of identifying company’s solvency and liquidity. The importance of analyzing cash resources for the purposes of managing in this area is also discussed in provided article.