The purpose of the article is to study the essence of the concept of "financial flow" and improve the system of indicators for analyzing the effectiveness of the management of financial flows in the restaurant business enterprise. The study was conducted using a rigorous set of research methods, including theoretical generalization, scientific abstraction, systematization and decomposition, formalization, economic-mathematical, and graphic. These methods were chosen to ensure the robustness and reliability of the research findings. Research results. The article analyzes the main approaches to considering the essence of the concept of "financial flow" in modern scientific literature and defines its characteristic features. Features of managing the financial flows of restaurant business enterprises are determined. A model of the formation of the financial flow of a restaurant business enterprise has been developed. Mathematical models of the financial flows of a restaurant business enterprise are presented. For a justified managerial influence on the formation, distribution, and redistribution of financial resources, a model of the financial flow cycle of the restaurant business enterprise is proposed. To assess the sufficiency of financial flows for the implementation of current financial and economic activities and to optimize the time for making management decisions regarding current and operational financial management, a system of indicators for evaluating the effectiveness of financial flow management has been developed. This research has made a unique contribution to the field by further developing the system of indicators for evaluating the effectiveness of the management of financial flows of restaurant business enterprises. Unlike traditional approaches, this system allows for a comprehensive assessment of the sufficiency of the financial flow based on operational financial accounting data. This novel approach can help ensure the reproductive development of the restaurant business enterprise and optimize the time for making management decisions. The model of the formation of the financial flow of a restaurant business enterprise, which has been developed because of this research, has significant practical implications. It provides a means to control the rhythmicity of the operating cycle, contributes to the growth of activity volumes, forms economic relations between subjects, and aids in the formation of incoming and outgoing cash flows. These practical applications can potentially lead to improved financial management in the restaurant business sector. Practical significance. Implementing the developed risk management information system ensures a high level of validity of management decisions regarding strategic alternatives: risk rejection, risk diversification, or compensation. Further research is planned to analyze management and modern digital technologies (lean production, process mining, technological platforms, etc.) to increase the efficiency of the financial flow management process. Keywords: finance, financial flow, cash flow, financial management, enterprise, restaurant business, performance evaluation.
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