FINANCES OF THE INSTITUTIONAL SECTORS

TIAN Revo Borysovych, LYSENKO Olena ¹

¹University of Customs and Finance

Structural analysis of cash flows to improve the reliability of prognostication

The approach, based on the correlation analysis method, to analyzing cash flows of the enterprises is suggested. The structure of cash flow as a mathematic function is considered. The assessment models of different forecasting methods of cash flows in future periods to improve the reliability of prognostication are described.

Keywords:income, cash flow, structural analysis, deterministic process, stationary process, correlation analysis, the expectations, the amplitude.

JEL:

TIAN R. B. Structural analysis of cash flows to improve the reliability of prognostication / R. B. TIAN, O. . LYSENKO // Фінанси України. - 2012. - № 5. - C. 110-120.