| Annotation: | Methods. In the article the methods of discriminant analysis have been used to develop models for assessing the efficiency of cash flow management at 15 enterprises based on their financial statements. General and specific scientific methods have been used, including abstraction, grouping, financial ratios, descriptive statistics, correlation, classification, and discrimination. Results. The article is devoted to the study of discriminant analysis instruments and their use in assessing the efficiency of cash flow management. Methods of applying the method of discriminant analysis to identify the financial state of enterprises have been studied. Based on the most influential financial ratios of cash flow assessment, it has been determined which of the indicators involved should be used to assess the efficiency of cash flow management at an enterprise. A sample of the enterprises under study has been grouped into four classes, and a discriminant model has been developed for each group. When modeling, the significance and forecast quality of the developed models have been analyzed and compared. Novelty. This is the first time when it has been suggested to address the issues on determining the efficiency of cash flow management by using the discriminant classification of enterprises, which allows forming a practical basis for the further qualitative assessment of cash flow management in the food industry. Practical value. According to the results, it is possible to state that determining the state of cash flow management by using the chosen method of enterprises discrimination is of high quality and reliability for Ukrainian confectionery enterprises and can be used to diagnose the efficiency of financial management of the economic entity, as a whole. The results of the study are important for financial managers working on developing an efficient cash flow management mechanism. |
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