Positive Aspects Of Cash Method In Small Enterprises In The Context Of Pandemic

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J. B. Khakimov, A. U. Kholmirzayev


In this day and age, one of the most consequential tasks is to find ways out to decelerate, stop and overcome the crisis in the economy incurred by the pandemic in the short term and on an ever-increasing scale. At the time of being, when this dire event is befalling, all enterprises are to be run briskly adapting to the current situation. Business entities that acted correctly, taking into account the bizarre conditions and their requirements, have preserved their viability and are gradually recovering from the effects of the crisis. In the context of business, there are scads of ways to implement the optimal use of cash in business through management and financial accounting and economic analysis. However, existing methods enable their own drawbacks as they are not adapted to the paranormal conditions in economy.

The article outlines a model of the accounting internal report which generates information on both cash and cash equivalents in an analytical and generalized manner. Data in the model can be a basis for appropriate verdicts associated with cash in managing small business. As a result, proper and sequential business activity comes to light despite the negative effects of the pandemic.

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