CHAPTER IX. CASH FLOW ANALYSIS………………………………... 208
9.1. Purpose, tasks and sources of information of cash flow analysis……..…. 208
9.2. Analysis of cash flows from operating activities………………………… 211
9.3. Analysis of cash flows for investment, financial activities and tax
payments………………………………………………………………………. 213
9.4. Analysis of cash flows in foreign currency…………………………….… 215
9.5. Analysis of the composition, structure and dynamics of cash…………… 217
Questions……………………………………………………………………………… 219
Tests………………………………………………………………………………..….. 219
CHAPTER X. ANALYSIS OF OWNED CAPITAL……………………… 223
10.1. Purpose, tasks and information sources of equity analysis…………..…. 223
10.2. Analysis of the composition, structure and dynamics of equity………… 225
10.3. Analysis of the effectiveness of the use of equity…………………….… 227
Questions………………………………………………………………………….….. 230
Tests…………………………………………………………………………………… 230
CHAPTER XI. ANALYSIS OF FINANCIAL RESULTS…………….….. 234
11.1. The value, objectives and sources of information analysis of financial
results………………………………………………………………………….. 234
11.2. Indicators of financial results and their formation……………………… 235
11.3. Analysis of the financial result from the sale of products (works,
servicec) and factors affecting their change………………………………..…. 240
11.4. Analysis of financial results of core activities………………………...... 246
11.5. Analysis of net profit and factors influencing its change…………..…… 249
11.6. Profitability Analysis………………………………………………...….. 252
11.7. Analysis of sales profitability and factors influencing its change…….… 255
Questions…………………………………………………………………………….... 258
Tests………………………………………………………………………………….… 258
CHAPTER XII. ANALYSIS OF INVESTMENT ACTIVITIES OF
