Definition of «cash flows» and their classification
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
The work of each enterprise is closely linked to the circulation of funds. The implementation of almost all operations arising in the course of an activity is impossible without the movement of funds, that is, without their receipt and spending. That is why the correct and clear organization of cash flows significantly affects the final results of the operation of the enterprise. In turn, it's important to understand the essence of the concept of "cash flow" and to be able to distinguish flows according to their classification criteria for the proper organization of flows. To date, there are many studies devoted to the study and analysis of cash flows. In the economic literature there are many approaches to the definition of cash flows. They are structured and classified according to different characteristics. The article deals with the views of foreign and domestic scientists on the interpretation of the term "cash flow" and analyzes the interpretation of "cash flow" in legal acts. On the basis of the studied sources, it was proposed to clarify the essence of the cash flow. The comparative classification of cash flows occurring in economic science is proposed and it is proposed to allocate the most optimal variant of the classification of cash flows. The essence and purpose of each type of cash flows is described. The result obtained has a theoretical and practical value in managing the cash flows of an enterprise to ensure their balance by type, volume and intervals. In our opinion, it is important to understand the essence of cash flows and their types. After all, the expedient formation of flows will ensure the coordinated work of the enterprise and, as a consequence, obtaining good results from its activities. Therefore, the main task of managing cash flows is to ensure their balance by type, volume and intervals.
Authors and Affiliations
Tetiana Yaroslavivna Matkivska, Oksana Vasylivna Popovych
Keywords
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