ANALYSIS OF CASH FLOWS IN THE ENTERPRISE MANAGEMENT SYSTEM

Abstract

The article is devoted to the analysis of cash flows in the enterprise management system. The concept of "cash flow" is considered, which is an important subject of management, which is presented in non-cash and cash forms, the direction of which is related to the functioning of money and the monetary system, the stage of managing the company's monetary calculations. In the analysis of monetary calculations, the main goal is to determine the reasons for the deficit or surplus of monetary resources, the order of their receipt and the direction of spending in order to control the current solvency of the enterprise. The following methods are used to determine cash flows: indirect and direct. They differ in a different sequence of actions by which the size of the flow of cash is estimated. The movement of cash means the breakdown of incoming and outgoing cash flows in the development of operational, investment and financial activities of a business entity. The flow of cash from operational and financial activities was analyzed. It was determined that an important area of ​​activity of the company's management, especially in periods of financial crises, is the management of cash flows. The dynamics of cash flow according to the sources of their formation are analyzed. It has been proven that the flow of funds from the main activity correlates with current operations, which include revenue from sales, payment of supplier invoices, receipt of short-term credits and loans, payment of wages, settlements with the budget. The flow of cash from operational and financial activities was analyzed. We consider the management of cash flows, which are detailed in monetary calculations, to be the most important activity of the company's management, especially in periods of financial crises, therefore, the reasons for the importance of such an asset, such as cash, have been determined. Disadvantages revealed after monitoring cash flows. In order to improve the cash management system, we suggest implementing a control formation that will ensure the consolidation of control actions, its concentration on the determined course of the company's financial activity, timely disclosure of deviations of the actual results from the expected ones, and the formulation of operational management decisions that will ensure its normalization.