The cash flow efficiency analysis of company as guarantee of her sustainable competitive development

Abstract

Purpose: the author analysis the efficiency of use of the commercial organization funds. These commercial organization funds are the main source of its competitiveness development, ensuring solvency and financial stability, the important direction of the complex economic analysis. Discussion: the author thinks that the cash flows stability of the organization is the base of conducting successful business, development and prosperity. Herewith the rational use of external financing sources promotes of management flexibility, provides independence of external contractors. The author proves the place of money in ensuring financial stability and solvency of the organization. Their rational use allows regardless of time to make optimal administrative solutions and to control financial risks, to choose loan sources of financing. Results: the authors disclosed the cash flows essence, offered the indicators systematization for assessment of sufficiency and efficiency of money spend, drawn the generalizing conclusions by results of practical calculations and the analysis. The author disclosed the organizational aspects for the cash flows economic analysis.