Deposit. Often money the requirement in which does not exist at present, or their sum does not correspond to purpose of these means and the enterprise considers necessary to accumulate a certain sum of money (funds of accumulation, depreciation charges, etc. can be this example), the enterprises quite often chooses such form as the deposit which provides both high degree of liquidity of money, and the income on them. At the expense of this enterprise can hold at itself money near at hand at the same time having considerable losses investing this money in production.
At a preliminary stage it is necessary to calculate some indicators which will be a basis of the further analysis. Here it is possible to analyse "behavior" of each indicator for a number of the periods, however the main conclusions and the final conclusion will be made by results of joint processing of indicators at the following stages.
Thus, balance on the settlement account has to vary in an interval (10000, 1890; at an exit out of limits of an interval it is necessary to restore means on the settlement account at a rate of 16 300 dale.
conventionalism — money is used for performance of the current operations; as between the entering and proceeding cash flows always there is a time log, the enterprise is compelled to hold constantly free money on the settlement account;
The report on cash flow is the report on changes of a financial state made on the basis of a method of cash flow. It gives the chance to estimate future receipts of money, to analyse ability of firm to extinguish the short-term debt and to pay dividends, to estimate need of attraction of additional financial resources. The report can be made or in the form of the report on changes in a financial position (with replacement of an indicator "net current assets" on an indicator "money"), or in a special form where the directions of cash flow are grouped in 3 directions: economic (operational) sphere, investment and financial spheres.
To calculate current assets and short-term obligations, proceeding from a method of cash flows. When updating articles of current assets it is necessary to subtract their gain from the sum of net profit, and their reduction for the period, to add to net profit. It is caused by that estimating current assets on a method of cash flow, we overestimate their sum, that is we underestimate profit. Actually the gain of current assets does not involve increase in money in the same degree as profit.
The main attention should be concentrated not on the size of change of indicators, and on their dynamics. The analysis of dynamics is carried out on the basis of processing of daily data as a result of which the orientation of changes comes to light: recession, constancy or growth. The fourth option is uncertainty of a tendency which arises if too strong fluctuations of the considered temporary row are observed and when it is impossible to define an orientation of changes unambiguously. It is quite enough to be limited to the analysis of the last changes. If at the received tendency small duration, it is necessary to expand a time interval.
When updating short-term obligations, on the contrary, their growth should be added to net profit as this gain does not mean outflow of money; reduction of short-term obligations is subtracted from net profit.