Keyword: «profitability of cash flow»

This article discusses the method of coefficient analysis of cash flow on the example of an agricultural organization of the Tikhon-Retsky district of Krasnodar Territory – LLC "Niva". Using the coefficient analysis method, the levels of various indicators characterizing the cash flows of Niva LLC were studied, the efficiency coefficients of using the organization's funds were calculated, and the indicators determining the sufficiency of the Company's net cash flow were analyzed. By the method of chain substitutions, the calculation of the influence of factors on the change in the value of the coefficient of profitability of positive cash flow for the current activities of Niva LLC was carried out, which will increase both the profitability of cash flow and the efficiency of the economic activity of the enterprise as a whole.