Kokina T.N.All-Russian corresponding financial and economic institute, Moscow ;
Insolvency of a business entity occurs in the process of incorrect organization of its commodity-money transactions because of excessive accumulation of outstanding receivables and payables with the simultaneous demonetization and disintegration of the financial flow. To calculate the threat to financial condition of an organization in time it is necessary to analyze cash flows constantly. Subsequent to the results of direct and indirect analysis of cash flows the management of an organization may make different management decisions. However to get the full and detailed result of analysis of cash flows it is prohibited to be limited to two above-mentioned methods only. The integral part of analysis of cash flows movement is the coefficient method. Special attention in the process of coefficient analysis of cash flows is given to factorial analysis.