ACCOUNTING FOR CASH FLOW MANAGEMENT
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
The article deals with the theoretical basis of the organization of the process of management of cash flows of the enterprise, its principles and necessity of reflection in the accounting system for effective management and maintenance of vital functions of economic entities are considered. The concepts and approaches of researchers (entrepreneurial risk concepts, cash flow concepts, cash flow concepts, time value concept, traditional approach, alternative approach, economic approach, institutional approach, cost approach, accounting approach) to management of cash flows of the enterprise are distinguished and characterized.
Authors and Affiliations
Yu. V. Zhmurko
Keywords
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