Modeling as an instrument of cash flow control at the agricultural enterprises.

Abstract

Control of the agricultural enterprise can be defined as activities aimed at identifying and eliminating deviations from accepted standards and objectives (technical, behavioural, etc.) Of the enterprise. The control provides a means for the company to adapt to changes in the environment, reduces the accumulation of organizational errors and helps in solving them, minimizing losses. The best tool for the optimization of the enterprise, according to the requirements of market economy, advocates the introduction of an effective system of internal control, which is regarded as a system of measures, certain management personnel of the enterprise and carried out at the company with a view to the most effective use of all the employees of their obligations regarding the maintenance of business operations. Internal control determines the regularity of these operations and their economic viability. An equally important aspect of internal control is to build different models of cash flows and the assessment of their effectiveness. The aim of the proposed model is to establish the influence of external factors (the dynamics of resource prices, consumer price inflation in consumer prices and wages on average per year) on the operating cash flows of enterprises. The main purpose of the proposed model - to determine the adequacy of cash flow generation core activities to continue the same activities in a pure form.