Board of cash flows of the enterprise

Abstract

The article examines the issue of the shift of emphasis in modern scientific research and the practical implementation of management concepts from profit to cash flow, which requires a meaningful understanding and careful study. The essence of cash flow is directly related to the expenditure and receipt of funds during the operation of the enterprise, in the process of which it is necessary to ensure the effective use of these funds and the timely repayment of debt obligations. Based on this, various definitions of cash flow as a financial category are provided