Economic Analysis: Theory and Practice
 

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Method of analysis in consolidated statement of cash flows

Vol. 12, Iss. 32, AUGUST 2013

Available online: 31 August 2013

Subject Heading: METHODS OF ANALYSIS

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Kogdenko V.G. Doctor of Economic Sciences, Head of the Department of Financial Management, the National Research Nuclear University «Moscow Physical Engineering Institute»
kogdenko7@mail.ru

In the article the procedure of flow-of-funds analysis, based on the data of the consolidated account, is represented. The algorithms of flow-of-funds analysis from the operating, investment and financial activity are investigated. Analysis according to the data of the real group of companies is carried out.

Keywords: analysis, consolidated report of motion of cash resources, clean cash resources, operating activity, investment activity, financial activity

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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