title: THE DEVELOPMENT OF A MODEL FOR FACTOR ANALYSIS OF THE CASH FLOW EFFICIENCY OF AN ENTERPRISE
abstract: The paper deals with the issue of improving the methodology to analyze the activity of enterprises. The author justifies the usefulness of studying the company cash flows. The study proves that one of the key performance indicators of the company activity is the cash flow parameter. Based on the application of direct deterministic analysis, a model of factor analysis of cash flow efficiency has been developed. The cash flow efficiency model is based on the indicators of author’s matrix of ratio 
journal: Vektor nauki Tol yattinskogo gosudarstvennogo universiteta Seriya Ekonomika i upravlenie