CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS

CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS

Authors

  • Shahlokhon Ashiralieva Ferghana Polytechnic Institute, Master student in MSc ‘Accounting’
  • Nilufar Ziyodinova Ferghana Polytechnic Institute, Assistant professor of ‘Accounting and auditing’ department,

DOI:

https://doi.org/10.54613/ku.v11i11.939

Keywords:

cash flow, cash flow ratios, liquidity, company performance

Abstract

The paper utilized a mixed-method approach consisting of a literature review and financial reporting analysis to investigate the role of cash flow ratios to evaluate a company’s financial health and make effective decisions. Empirical literatures studied do not suggest any standard collection of cash flow ratios, the ratios suggested in this article are provided by grouping them into four categories such as liquidity ratios, efficiency ratios, profitability ratios, and sufficiency ratios. Data used in this paper are selected from the financial statements of JSC UzAuto Motors between the consecutive years of 2018 and 2021. The liquidity ratios were the lowest ones with a decreasing trend. Meanwhile, sufficiency ratios generated results with increasing trends. Additionally, discussions and some possible solutions to cash flow problems are provided.

Foydalanilgan adabiyotlar:

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Published

2024-06-30

Iqtiboslik olish

Ashiralieva, S., & Ziyodinova, N. (2024). CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS. QO‘QON UNIVERSITETI XABARNOMASI, 11(11), 5–7. https://doi.org/10.54613/ku.v11i11.939

Issue

Vol. 11 (2024): QO‘QON UNIVERSITETI XABARNOMASI

Section

Iqtisodiyot / Economy

License

Copyright (c) 2024 QO‘QON UNIVERSITETI XABARNOMASI

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