Theoretical and methodological principles of cash flows of enterprises

Третякова, Олена Василівна; Харабара, Віолетта; Грешко, Роман Ігорович

dc.contributor.author	Третякова, Олена Василівна
dc.contributor.author	Харабара, Віолетта
dc.contributor.author	Грешко, Роман Ігорович
dc.date.accessioned	2021-11-19T21:28:07Z
dc.date.available	2021-11-19T21:28:07Z
dc.date.issued	2021
dc.identifier.issn	2520-2294 (print)
dc.identifier.issn	2709-5444 (online)
dc.identifier.uri	https://archer.chnu.edu.ua/xmlui/handle/123456789/1818
dc.description.abstract	Efficient management of cash flows of the enterprise provides predict activities in a modern organization. The issue of ensuring balancing and synchronization of outflow and inflow of cash and their equivalents is important for any enterprise. The urgency of the study greatly increases in conditions of complex economic processes that create significant risks and difficulties in conducting a balanced cash flow management policy. The purpose of this study is to substantiate the theoretical and methodological principles of management of cash flows of the enterprise, which provides for the determination of the content of the concept of cash flows, their types and classification, as well as the formulation of methodological approaches to the management of cash flows of the enterprise. The theoretical basis for conducting research is the work of domestic and foreign scientists who studied the issue of managing the cash flows of the enterprise. In the course of the study of theoretical and methodological bases of management of cash flows of the enterprise, economic content and value of cash flows of the enterprise are determined. In the course of studying the approaches of various scholars, the proper definition of cash flows, which characterizes them as the receipt and payment of highly liquid assets of the enterprise within the framework of financial, investment and current activities of the enterprise, is formulated in order to ensure uninterrupted production, sales and other work, which leads to a change in the amount on the current account in the bank and the balance in the box office. Also in the article, methodological approaches to managing cash flows of enterprises that provide for quality accounting and collection of information on funds, analysis of preliminary management experience, substantiation of optimization measures, drawing up a payment calendar for the next year, control over the implementation of a substantiated cash flow management policy. Measures are determined to balance cash flow due to leasing, use of leasing, buying, emission or sale of corporate bonds or other securities, changing the policy of selling goods and services.	uk_UA
dc.description.sponsorship	фінансів і кредиту	uk_UA
dc.language.iso	en	uk_UA
dc.subject	cash flows	uk_UA
dc.subject	movement of funds	uk_UA
dc.subject	financial activity	uk_UA
dc.subject	investment activity	uk_UA
dc.subject	current activity	uk_UA
dc.subject	cash flow outflow	uk_UA
dc.subject	cash flows.	uk_UA
dc.title	Theoretical and methodological principles of cash flows of enterprises	uk_UA
dc.type	Article	uk_UA