УПРАВЛІННЯ ГРОШОВИМИ ПОТОКАМИ НА ПІДПРИЄМСТВІ ПІД ЧАС COVID-19

Abstract

The article examines the main theoretical aspects of efficiency and features of enterprise cash flow management. The economic essence of cash flows is disclosed. A comparison is made of the definition of "cash flows" from authors in various literary sources and several general definitions are formed. The essence of the concept of cash flows is determined and the necessity of developing an effective method of cash flow management in the conditions of crisis and instability of cash inflows due to the limitations of "lockdown" is proved. One of the problems facing enterprises in modern conditions is restoration and preservation of the dynamics of the operating room cycles, investment and financial activities, which is the guarantee of the necessary liquidity position of the enterprise and the realization of its demand for money. The solution to this problem is impossible without in-depth studies of the economic mechanisms that determine the cash flows of each individual enterprise. It is intended that the efficiency of managing penny streams is due to the synchronization of overhead and viplat, on the basis of continuous platform capabilities of the enterprise and rational financial resources, which are called. Thus, there is a general need to develop methods of accounting, control and analysis of cash flows, increasing the scientific justification for making financial decisions in conditions of instability and risk, developing a system analytical and model tools for managing funds. The need to organize accounting, control and economic analysis of cash flows at enterprises is due to Lighting the main functions of cash flow management, with the help of which the company realizes the main goal and objectives of the cash flow management system. The main tasks aimed at achieving the main goal of cash flow management of the enterprise are considered. Recommendations are given regarding the sources of funds for enterprises during a pandemic. The article focuses on one of the scenarios, that is, cash flow modeling that can help to assess affectively a business under Covid-19. The analysis of one of the scenarios in cash flow management during a pandemic was carried out and a conclusion was made about the usefulness of its use.