Assessment of Performance of Holding in the Context of Cash Flow Concept

摘要

The article has proved the necessity and analytical value of evaluating the results of the activities of structurally complex forms of business organization based on the concept of cash flow as an alternative to the traditional approach, which involves the use of the indicators formed by the accrual method. With this purpose, the authors have presenedt the system of the analytical indicators designed to assess the quality of cash flows in terms of the rationality of cash receipts and cash payments.