Analysis of Cash Flows of Producting Companies 2020-2022 years in Working Capital Management Process

Abstract

Any company aims to adhere to the principle of spending less and earning more. For companies, efficient use of working capital is the main goal of planning, and for that purpose, they work well with financial indicators. Organization, evaluation and analysis of short-term assets create an optimal environment for improving working capital. That's why companies are working efficiently to ensure liquidity and stability indicators and manage working capital in the course of their activities.

While coping with various economic difficulties, maintaining one's liquidity and stability, working consciously with short-term and long-term receivables and payables shows a positive result of the financial situation. In addition, it allows to adapt to the development of scientific and technical progress.

For this purpose, enterprises are distinguished by efficient use of resources, planning and defining the future.

Research problem (question): What is working capital? What is an asset financing policy?

The purpose of the general research is to study the working capital and consider what asset financing policy the company follows.

Duties:

• Analysis of the situation of a real domestic company in the last 3 years;
• Cash in the course of working capital management;
• Spare funds during working capital management;
• Asset financing policy.

Domestic companies of the Republic of Kazakhstan were taken as the subject of research.