Bulletin of
Vitebsk State
Technological
University

abstract

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.

Methods of assessment of cash flows efficiency in the condominiums