Peculiarities of Cash Flow Management in the Sphere of Defence Order
The paper studies the possibility to change an approach to account for cash flows. The approach relies on the methodological and organisational principles of applying the Federal law of June 29, 2015 no. 159-FZ, which were developed by the author to be used in practical activities of executors of defence order. The essence of the method consists in integrating planned and actual components and establishing accounting items of cash flow in the standard accounting configuration. The absence of methodological, organisational and technical transformations in financial-economic sphere hampers fulfilling the requirements of the Federal law no. 159-FZ, particularly, forming transparent, detailed reporting that contains data fitting in with the planned structure and comparable with reporting of other enterprises involved in cooperation. The author elaborates on the steps for eliminating the problem of impersonality of cash flows and suggests a method for improving information base of reporting and adapting it to the stipulated conditions. The research results in systematisation of the approach to accounting for cash flows, which enhances analytical characteristics of the data and reporting in the field of company financial management.