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Finance and Credit

40(472) - 2011 October

The method of budgeting cash flows of the commercial organization

Vol. 17, Iss. 40, OCTOBER 2011

Available online: 1 November 2011

Subject Heading: MONETARY CIRCULATION

JEL Classification:

Iljina L.I. doctor of economic science, professor of the department of finance and statistics, Syktyvkar branch of autonomous non-commercial organization of higher professional education of Central unit of the Russian Federation «Russian university of cooperation»
luiza_Ilina@mail.ru

Ruzhanskaya N.V. PhD in Economics, associate professor, Russian University of Cooperation, Syktyvkar
natasharug@mail.ru

The article deals with the appointment and describes the specific features of the use of different methods of budgeting cash flows in the commercial organizations. On the results of formation of budget cash flows trade organization is determined by the practical significance of each method in the adoption of operational financial solutions to ensure its solvency.

Keywords: budgeting, cash, methods, budget, receipts, payments, net cash flow, sources, solvency, sufficiency, equivalence

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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