EVALUATION AND OPTIMIZATION OF CASH FLOW MANAGEMENT

Abstract

The article examines the organizational aspects of analyzing the cash flow of an enterprise. It is emphasized that a thorough study of cash flows is key to effective financial management of the company. The assessment is carried out on the basis of financial reporting, which allows you to track changes, structure and efficiency of the use of funds in the context of previous periods of economic activity. Analysis of a company's financial flows helps to build reasonable forecasts for the future, determine expected financial revenues and expenses, make operational management decisions, and adjust financial strategies, taking into account deviations of actual data from planned ones. It is proved that high-quality performance of the analysis requires a systematic approach to the organization of analytical work. The study identifies the main stages of assessing the cash and financial flows of the enterprise, which contributes to effective management decision-making. It is recommended to conduct the assessment in two directions: the study of absolute indicators of cash flows and the analysis of relative financial ratios. Using the example of enterprises «BERIL TRADING HOUSE», the cash flow was analyzed depending on the type of company's activity. The relationship between the structure of financial flows and the quality of enterprise management was studied. A coefficient analysis of cash flows was performed, which allows determining the main sources of financing, directions of spending funds, the company's ability to ensure financial stability and fulfill obligations. Additionally, it was assessed whether the level of profit is sufficient to cover financing needs, and the factors influencing the discrepancy between the profit received and free cash were analyzed. The ability of the enterprise to finance investment activities with its own resources was considered. Measures were proposed to optimize cash flow management to increase the company's financial efficiency. This study focuses on assessing the effectiveness of current cash flow management practices within an organization. It also explores strategies for optimizing cash inflows and outflows to enhance financial stability and support sustainable business growth.