Cash flow management at joint-stock companies in the context of digitalization

Abstract

The purpose of this article is to consider the process of managing cash flows in joint-stock companies in the context of digitalization. Namely, the article considers the object and subjects of cash flow management, elements of the cash flow management system and factors that affect the volume and nature of the formation of cash flows. This article examines the assessment of cash flows of joint-stock companies, as well as their movement. The article reveals the principle of digital transformation of cash flow management in joint-stock companies, with a focus on the elements of digitalization of individual business processes.