Управление ликвидностью организации: принципы, методы и модели, специфика транспортных компаний. Монография

СПб. : -, 2018.

Makarova V. A., Скобелева И. П.

Under the general editorship: Makarova V. A.

The monograph contains the results of a study of the theoretical and methodological issues of managing the liquidity of a firm. The essence of this category is determined, the types of liquidity and their financial consequences for the company are identified; various groups of methods for measuring liquidity of a company are summarized and systematized, allowing to give a comprehensive assessment of this financial characteristic, factors shaping it, ways to maintain liquidity and potential threats to reduce it. The   fundamentals of liquidity management in the organization’s financial management system are investigated, providing for the need to implement the principles of interconnection and balance of strategic and short-term financial goals, risk and profitability of a company based on a two-tier liquidity management system. A system of methods, models and tools for managing liquidity is presented within the framework of the formation of the company's working capital management policy and the management of its components - stocks, receivables and payables, and cash, which determine the level of liquidity of the company. The features and priorities of managing the liquidity of transport companies are highlighted, which are based on an analysis of the specifics of their activities, capital formation, structure of current assets and sources of its financing. 

Keywords: ликвидность, profitability, рентабельность, принципы управления, транспортная отрасль, current ratio, patterns of management, transport industry