Article

Received 09.07.2025

Revised 30.10.2025

Accepted 27.11.2025

Retrieved from Vol. 29, No. 2, 2025

Pages 30 -38

Hutsaliuk, O., & Samar, O. (2025). Theoretical basis of cash analysis in an enterprise. The National Transport University Bulletin, 29(2), 30-38. https://doi.org/10.33744/2308-6645-2025-2-29-30-38

Theoretical basis of cash analysis in an enterprise

Olena Hutsaliuk Olena Samar

The purpose of the study was to identify methodological approaches to cash flow analysis and to assess their impact on the financial stability of an enterprise. The use of inductive and deductive methods enabled the generalisation of key characteristics of cash flows and ensured a coherent transition from theoretical foundations to the analysis of specific financial indicators of LLC “Lvivske ATP-14631”, which served as an illustrative case within the road transportation sector. The study established that enterprises should adopt an individualised analytical approach that reflects the specific nature of their operations, scale of activity, managerial requirements, and the influence of internal and external factors on particular financial processes. Ensuring an adequate volume of cash resources, together with the ability to employ them effectively, was found to have a significant impact on the overall efficiency of the enterprise and its structural units. The analysis highlighted that cash flow assessment constituted a key component of cash flow management, providing high-quality informational support for managerial decision-making, forecasting, and financial planning. The evaluation of methodological approaches demonstrated that the scholarly literature offered a wide range of techniques, each supported by its own rationale. However, the selection of analytical stages, methods, and combinations of indicators depended on the enterprise’s objectives and the specific analytical tasks. Consequently, the study concluded that an individualised approach was advisable, taking into account business specifics, operational scale, management needs, and factor-driven variations in financial processes. The study revealed key trends in the formation and use of cash flows, in particular, insufficient liquidity, irregular inflows and increased dependence on external sources of financing. The results can be applied by enterprises to optimise cash flow management and enhance financial stability through the implementation of individualised analytical approaches

financial sustainability; solvency; liquidity management; factor analysis; regression analysis; SWOT-assessment
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https://doi.org/10.33744/2308-6645-2025-2-29-30-38