Keyword: «cash flows»

Nowadays many companies are trying to reduce the tax burden by creating groups of related companies, but the features of affiliation of businesses and individuals and the sphere of consolidation help to reveal the actual financial and economic performance of the group and evaluate its activities. In this research paper the author offers a technique of consolidated financial statements formation in accordance with RAS in the situation of vertical and horizontal integration of the companies.

the article discusses one of the methods of management of money flows of the enterprise - their prediction based on the trend model. Cash flow forecasting provides the ability to save the daily solvency of the enterprise, obtaining dopolnitelnoi profit by investing temporarily free cash balance.