Business analysis of investment activities and optimization of cash flows in international management

Abstract

The article deals with the improvement of tools for analyzing cash flows from investments made by a company, which is topical due to the required productivity and competitiveness of business. The research puts general description and provides improved steps for analyzing cash flows generated through investing activities. Under current conditions of heavily restricted financial markets, Ukrainian companies suffer from the huge money deficit and no access to the financial resources. Foreign investors do not will to finance local projects through the invasion of the Russian Federation. Thus, the primary objective pursued by the top management of any company is to maintain the relative stability of the cash flow and provide operations based on investment and paying the debts. There is a topical task of improving the conceptual framework for analyzing cash flows from investing activities, which will allow enhancing the company's competitiveness. There are several reasons for analyzing company's cash flows: results gained through the cash flows analysis are used for assessment of investment projects; company's competitiveness is achieved through reallocating cash to investment and financial activities as well as operations; the investment strategy of a company is developed and changed on the basis of the cash flow analysis; the effective cash flow regulation provides the company with speeding!up turnover of the working capital and release of additional financial resources for further investing activity. By analyzing cash flows from investing activities of a company, one should take into account the full set of indicators of variable industries highly impacting the company and its life cycle. Thus, the conducted research systemized tools for analyzing cash flows from investing activities, investigates them and developed improved stages included in the analysis procedure. It can be employed for assessing the efficiency of managing the cash flows from investing activities.