THE CONCEPT OF CASH FLOWS OF ENTERPRISES AND THEIR SIGNIFICANCE
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss8-pp226-234Abstract
This article discusses the scientific and theoretical foundations of the concept of enterprise cash flows, their classification, methods and importance of cash flow management, as well as the sources of cash flow formation. In particular, it emphasizes that a deep understanding of the nature of cash flows and the factors shaping them, along with effective management of cash flows, are among the crucial conditions for ensuring the financial stability, development, and increasing the value of shareholders' equity of an enterprise.
Keywords:
cash flow operating activities financial activities investing activities classification of cash flowsReferences
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