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.

The article examines one of the problems of achieving the goals of a unified financial policy of the state. It consists in the need to ensure the uninterrupted flow of funds from the moment of their accumulation to their distribution to all recipients for subsequent expenditure in accordance with their intended purpose. Meanwhile, in scientific publications there are different interpretations of the essence of such a category as “cash flows”. Moreover, in relation to the state, this phenomenon is practically not studied. The purpose of writing this article is to, having examined the existing views on the content of such an economic concept as “cash flows” and starting from such an analysis, to form one’s own under-standing of their essence on a national scale. As a result of the work done, the goal was achieved and for the first time the essence of these flows was defined at the state level. The article may be of interest to economists who study the problems of state cash flows in their relationship with the improvement of the country’s unified financial policy.