TECHNIQUE OF THE ECONOMIC ANALYSIS OF USE OF FINANCIAL MEANS OF THE ENTERPRISES OF AVTORETSIKLING SYSTEM
Relevance of the research presented in this article consists that, considering complexity, versatility and dynamism of technological processes of an autorecycling, an important aspect is the assessment of quality of management and effective use of financial resources of system in general. The author notes need of the accounting of the specific features making it elements on identification, movement, storage, return and utilization thrown and the razukomplektovannykh of vehicles. In article the technique of the economic analysis of use of financial means of the Avtoretsikling enterprises based on ways of studying of cash flows, and including the following elements is considered: formation of the scheme of financing of economic activity on objects of the analysis, ways and receptions of the analysis of cash flows on separate economic operations, and also complex balance of these streams serving economic activity of the enterprises of system in a definite time. Approach from positions of the analysis of cash flows, according to the author, allows to reveal and correctly to form a pure cash flow, and also opportunity to define structure of cash flows of the enterprise that shows relevance of this research. The author proved and opened methods of improvement of quality of financing with use of the direct and indirect analysis of cash flows.