Improving the information basis of reporting on cash flow and expanding the range of subjects of its analysis

Analytical possibilities of data reflection and reporting on cash flows from the positions of modern information requests are critically evaluated. The possibility of increasing the analytical properties of accounting data on cash flows in the computerized accounting system is considered. The author's method for system improvement of data and reporting on cash flow is presented, which allows expanding the range of users of information and receiving data on cash flow in the on-line mode. The method is based on the establishment of system connections between accounting objects based on the planned data structure. Application of the method allows improving analytical characteristics of the data on cash flow, beginning with business operations and up to the moment when reporting forms are formed. The reflection of planned units in the plane of actual data on cash flows forms a single information environment for an extended range of analysis subjects and a common data system for business accounting and management accounting. The method ensures the continuity of planned and actual data, the operability of their use for an extended range of users, the flexibility and universality of practical application for various economic entities in conditions of dynamically changing external and internal conditions.