Monitoring, fact-finding and accounting aspects of cash flow management in agribusiness


  • Oksana V. Moshchenko


Palabras clave:

cash, cash audit, cash flow forecasting, receivables and payables, cash gaps


In the current economic situation, accounting, analysis and control of cash and cash equivalents play a particularly important role, since this type of assets is the most liquid. The article reveals the main groups of problems associated with a reliable reflection of cash in the financial statements of agricultural enterprises. Errors and violations are grouped according to the main criteria for the audit of financial statements. The article analyzes the dynamics of current liquidity of Russian enterprises over the past 22 years. The program of internal cash flow audit aimed at preventive controls has been proposed to agricultural enterprises. The main factors affecting the occurrence of cash gaps in agriculture have been identified. The disadvantages of main methods to reduce cash gaps are considered. The analysis of the volume of loans issued to economic entities, as well as the dynamics of receivables of economic subjects of the Russian Federation, including overdue ones, has been carried out. To eliminate the arising cash shortfalls, it was proposed to use a modified method of forecasting cash flows, adapted to the peculiarities of agricultural enterprises and organizations. The article has a practical orientation and will be useful not only for students, but also for practicing accountants and auditors.


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Cómo citar

V. Moshchenko, O. (2018). Monitoring, fact-finding and accounting aspects of cash flow management in agribusiness. Revista San Gregorio, 1(27).