Management of Agricultural Enterprise Cash Flows

Cash is the only kind of company resource which can be transformed directly and with minimum time lag into any other kind of resources, their movement servicing all management operational processes. The article is covers the development of cash management algorithm in agricultural enterprise. The author has worked out the algorithm for determining the efficiency of cash management in agricultural enterprise. As the basis of the algorithm the income approach and discounted cash flow method has been taken which is used when the forecasted cash flows of a particular industry enterprise is irregular over the forecast period or limited in time. The effect of synergy within cash flow management in agricultural enterprise has been researched. The criteria of cash flow management efficiency discount rate calculating methods have been identified. Discount rate calculation has been done through cumulative construction method, cash flow and key performance indicators forecasting have been carried out for the agricultural enterprise under research.