2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2014-1-1-80-84262ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMBUILDING AN ANALYTICAL CASH FLOW MODEL IN BAKERY INDUSTRIESBUILDING AN ANALYTICAL CASH FLOW MODEL IN BAKERY INDUSTRIESTsigulevaSvetlana N.TsigulevaSvetlana N.Tsiguleva@bsu.edu.ruKuliginaSvetlana V.KuliginaSvetlana V.Kholodenko@bsu.edu.ru20141100

Almost all business processes in breadbaking industries directly or indirectly affect the cash flows. In this connection, the article represents the organization of analytical support of management decisions in bakery businesses. The authors consider the diagnostics of cash flows and provide guidelines on optimization of the structure of current assets within the framework of accounting and analytical support of operational processes.

Almost all business processes in breadbaking industries directly or indirectly affect the cash flows. In this connection, the article represents the organization of analytical support of management decisions in bakery businesses. The authors consider the diagnostics of cash flows and provide guidelines on optimization of the structure of current assets within the framework of accounting and analytical support of operational processes.

сash flowsmanagement decisionscash flow managementbakery businessсash flowsmanagement decisionscash flow managementbakery businessСписок литературыAbryutina M.S. Analiz finansovo-ekonomicheskoy deyatelnosti predpriyatiya [Analysis of Financial and Economic Activity of the Enterprise]. M: "UNITY", 2009. 289 p.Kuznetsova I.D Upravlenie denezhnimy potokami predpriyatiya// pod. red. A.N. Ilchenko. Ivan. gos. khim.-tekhnol. un-t [Cash Flow Management of the Enterprise // Ed. Ilchenko A.N.. Ivanovo State University of Chemical Technologies]. Ivanovo, 2008. 193 p.Savitskaya G.V. Ekonomicheskiy analiz. 11-e izd. ispr.i dop. [Economic Analysis. Issue 11, ed. and upd.]. M: New Knowledge, 2005. 651 p.Sorokina E.M Analiz denezhnyh potokov predpriyatiya: teoriya I praktika v usloviyah reformirovaniya rossijskoy ekonomiki [Analysis of Cash Flows of Enterprises: Theory and Practice in Terms of Reforming the Russian Economy]. M: Finance and Statistics, 2003. 176 p.Prodchenko I.A. Teoreticheskie osnovy finansovogo menedzhmenta [Theoretical Foundations of Financial Management]. M: MIEMiP, 2007. 112 p.Bromwich М. Strategicheskiy upravlencheskiy uchet: rol’ bukhalterskoy informatsii po strategii v konkurentnyh rynkah // Bukhalterskiy uchet, organizatsiya i obshchestvo [Strategic Management Accounting: the Role of Accounting Information in Developing Strategies in Competitive Markets // Accounting, Organisation and Society]. 1990. 1. pp. 27-46Checkley К. Strategicheskoe upravlenie denezhnimy potokami [Strategic Cash Flow Management]. Capstone Publishing, 2002.Gallinger G. W., Рое J. B. Essentials of Finance. An Integrated Approach. Prentice-Hall, 1995.Hussey R. Oxford Dictionary of Accounting, 1999. 366 p.Simmonds К. Strategic management accounting // Management Accounting, 1981.59(4). pp. 206-214.