Methods of assessment of cash flows efficiency in the condominiums

The article describes the approbation of the developed methodology of assessment of the efficiency of cash flows in the condominiums. The aim of the research is to develop a theoretical and methodological framework for assessment of the efficiency of cash flows in the condominiums in view of specifi...

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Main Authors: Nastasia Martusevich, Aliaksandr Buhayeu
Format: Article
Language:Russian
Published: Витебский государственнный технологический университет 2016-07-01
Series:Vestnik of Vitebsk State Technological University
Subjects:
Online Access:http://vestnik.vstu.by/files/9214/6657/9311/1-18.pdf
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author Nastasia Martusevich
Aliaksandr Buhayeu
author_facet Nastasia Martusevich
Aliaksandr Buhayeu
author_sort Nastasia Martusevich
collection DOAJ
description The article describes the approbation of the developed methodology of assessment of the efficiency of cash flows in the condominiums. The aim of the research is to develop a theoretical and methodological framework for assessment of the efficiency of cash flows in the condominiums in view of specificity of these organizations. The proposed method provides a more complete assessment of the efficiency of the use of cash flows in condominiums based on identified characteristics of their functioning. Approbation of the methodology of assessment of the effectiveness of cash flows condominiums showed that the designed indicators can not only determine the solvency of condominiums in the analyzed period, but also to analyze, due to which factors these results were obtained. In addition to this, technique allows you to plan solvency of the condominiums on cash flows, taking into account the seasonality factor of individual inflows / outflows. This makes it possible to predict the balance and synchronization of inflows and outflows by cash volume and time for the current and future solvency of the enterprise.
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spelling doaj.art-bde4c7d6c5ef44fe810f02a69f3bd9492022-12-21T18:53:52ZrusВитебский государственнный технологический университетVestnik of Vitebsk State Technological University2079-79582306-17742016-07-01130152162Methods of assessment of cash flows efficiency in the condominiums Nastasia MartusevichAliaksandr BuhayeuThe article describes the approbation of the developed methodology of assessment of the efficiency of cash flows in the condominiums. The aim of the research is to develop a theoretical and methodological framework for assessment of the efficiency of cash flows in the condominiums in view of specificity of these organizations. The proposed method provides a more complete assessment of the efficiency of the use of cash flows in condominiums based on identified characteristics of their functioning. Approbation of the methodology of assessment of the effectiveness of cash flows condominiums showed that the designed indicators can not only determine the solvency of condominiums in the analyzed period, but also to analyze, due to which factors these results were obtained. In addition to this, technique allows you to plan solvency of the condominiums on cash flows, taking into account the seasonality factor of individual inflows / outflows. This makes it possible to predict the balance and synchronization of inflows and outflows by cash volume and time for the current and future solvency of the enterprise.http://vestnik.vstu.by/files/9214/6657/9311/1-18.pdfefficiencycondominiumcash flowefficiency assessmentseasonalitysolvency
spellingShingle Nastasia Martusevich
Aliaksandr Buhayeu
Methods of assessment of cash flows efficiency in the condominiums
Vestnik of Vitebsk State Technological University
efficiency
condominium
cash flow
efficiency assessment
seasonality
solvency
title Methods of assessment of cash flows efficiency in the condominiums
title_full Methods of assessment of cash flows efficiency in the condominiums
title_fullStr Methods of assessment of cash flows efficiency in the condominiums
title_full_unstemmed Methods of assessment of cash flows efficiency in the condominiums
title_short Methods of assessment of cash flows efficiency in the condominiums
title_sort methods of assessment of cash flows efficiency in the condominiums
topic efficiency
condominium
cash flow
efficiency assessment
seasonality
solvency
url http://vestnik.vstu.by/files/9214/6657/9311/1-18.pdf
work_keys_str_mv AT nastasiamartusevich methodsofassessmentofcashflowsefficiencyinthecondominiums
AT aliaksandrbuhayeu methodsofassessmentofcashflowsefficiencyinthecondominiums