In today’s business environment, cash flows are one of the main resources that provide conditions for sustainable business development, maintaining the company’s solvency, and protecting against the risk of bankruptcy. The success of the production, investment, and financial activities depends on the effective use of funds, therefore, the issues of improving internal cash flow controlling become especially relevant in the context of the aggravation of the external financial and economic situation in the country, the increase in the cost of financial resources, and the restrictions of requirements imposed by investors and creditors. The article presents current trends in improving the organization’s cash flow controlling system. It offers methodological approaches to the organization of cash flow monitoring and justification of the system of analytical indicators for evaluating the effectiveness of cash asset management.
It justifies the sequence of implementation of the mechanism for rationing the need for funds to ensure the permanent solvency of the organization.


  • Admas, S. (2016). Review of Biological Impacts of Genetically Engineered Crops and Neonicotinoid Treated Seed Use on Staten Island. The International Journal of Biotechnology, 5(4), 62-68.
  • Blank I. A. (1999). Fundamentals of financial management. Vol. 1. K.: Nika-Center. 592 p.
  • Borodina, T., Sibgatullina, A., & Gizatullina, A. (2019). Developing creative thinking in future teachers as a topical issue of higher education. Journal of Social Studies Education Research, 10(4), 226-245.
  • Bukharina, I. L., Kuzmina, A. M., Zaripova, R. S., & Kuzmin, P. A. (2018). The influence of anthropogenic environment on tannin content and activity of polyphenol oxidase in leaves of woody plants (with naberezhnye chelny as an example). Journal of Pharmaceutical Sciences and Research, 10(4), 958-961.
  • Bukharina, I. L., Zhuravleva, A. N., Dvoeglazova, A. A., Kamasheva, A. A., Muhametnagimovna, S. A., & Kuzmin, P. A. (2014). Physiological and biochemical characteristic features of small-leaved lime(tilia cordata mill.) in urban environment. Advances in Environmental Biology, 8(13), 79-83.
  • Caplinska, A., & Tvaronavičienė, M. (2020). Creditworthiness place in credit theory and methods of its evaluation. Entrepreneurship and Sustainability Issues, 7(3), 2542-2555. doi:10.9770/jesi.2020.7.3(72)
  • Cheremisina, O. V., Sergeev, V. V., Chirkst, D. E., & Litvinova, T. E. (2015). Thermodynamic investigation into extraction of cerium(III) by tributyl phosphate from phosphoric acid solutions. Russian Journal of Non-Ferrous Metals, 56(6), 615-621. doi:10.3103/S1067821215060036
  • Dunets, A. N., Vakhrushev, I. B., Sukhova, M. G., Sokolov, M. S., Utkina, K. M., & Shichiyakh, R. A. (2019). Selection of strategic priorities for sustainable development of tourism in a mountain region: Concentration of tourist infrastructure or nature-oriented tourism. Entrepreneurship and Sustainability Issues, 7(2), 1217-1229. doi:10.9770/jesi.2019.7.2(29)
  • Dunets, A. N., Yankovskaya, V. V., Plisova, A. B., Mikhailova, M. V., Vakhrushev, I. B., & Aleshko, R. A. (2020). Health tourism in low mountains: A case study. Entrepreneurship and Sustainability Issues, 7(3), 2213-2227. doi:10.9770/jesi.2020.7.3(50)
  • Gapsalamov, A. R., Merzon, E. E., Kuznetsov, M. S., Vasilev, V. L., & Bochkareva, T. N. (2020). The education system in the context of socio-economic transformations. [O sistema educacional no contexto das transformações socioeconômicas] Periodico Tche Quimica, 17(34), 874-883.
  • Gorovaya, M. M., Khanmurzina, R. R., Malakhova, L. A., Tagirova, N. P., Saenko, N. R., Shnyakina, E. Y., & Zatsepina, M. B. (2017). Didactic principles of university information educational systems designing. Eurasian Journal of Analytical Chemistry, 12(7), 1201-1210. doi:10.12973/ejac.2017.00245a
  • International accounting standard (IAS) 7 «Statement of cash flows» (entered into force on the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation of 28.12.2015 № 217n).
  • Jafarpour, H., Moghadasi, J., Khormali, A., Petrakov, D. G., & Ashena, R. (2019). Increasing the stimulation efficiency of heterogeneous carbonate reservoirs by developing a multi-bached acid system. Journal of Petroleum Science and Engineering, 172, 50-59. doi:10.1016/j.petrol.2018.09.034
  • Kuzmin, P. A., Bukharina, I. L., & Kuzmina, A. M. (2018). The reaction of woody plants to growing conditions in the man-made environment. International Journal of Civil Engineering and Technology, 9(11), 878-887.
  • Kuzmin, P. A., Bukharina, I. L., & Kuzmina, A. M. (2020). An investigation of the biochemical composition of norway maple (acer platanoides l.) in the conditions of technogenic stress. [Investigação da composição bioquímica do bordo da noruega (acer platanoides l.) nas condições de estresse tecnogênico] Periodico Tche Quimica, 17(34), 905-914.
  • Kuznetsov, V. S., & Suprun, I. K. (2017). Reduction of an adverse impact during well drilling by means of drilling waste usage. Journal of Ecological Engineering, 18(2), 12-15. doi:10.12911/22998993/68211
  • Mnatsakanyan A.G., & Reshetsky V.I. (2008). Clarification of the Baumol – Tobin model for cash management. Finance and credit. № 47 (335). Pp. 48 – 54.
  • Ohlin, C. (2019). Information and Communication Technology in a Global World. Research in Social Sciences and Technology, 4(2), 41-57. https://doi.org/10.46303/ressat.04.02.4
  • Order of the Ministry of Finance of the Russian Federation of 02.02.2011 № 11n «Оn approval of the Regulations on accounting «Statement of cash flows» (PBU 23/2011)».
  • Prischepa, O. M., Nefedov, Y. V., & Kochneva, O. E. (2020). Raw material base of hard-to-extract oil reserves of russia. [Matéria-prima base de reservas de óleo de difícil extração da Rússia] Periodico Tche Quimica, 17(34), 915-924.
  • Puryaev, A. (2020). About the Essence of Categories “Efficiency” and “Efficiency of the Investment Project.” In Smart Innovation, Systems and Technologies (Vol. 172, pp. 643–651). Springer, Singapore. https://doi.org/10.1007/978-981-15-2244-4_60
  • Puryaev, A. S., Puryaeva, Z. A., Kharisova, A. R., & Puryaev, A. A. (2019). Investigation and explanation of mathematical tooling for accounting non-economic characteristics during the investment project effectiveness’ assessing process. IOP Conference Series: Materials Science and Engineering, 570, 012074. https://doi.org/10.1088/1757-899X/570/1/012074
  • Robbins, C., Bishop, J., & Tarman, B. (2019). Against Reactionary Populism: Opening a Needed Conversation in Education. Journal of Culture and Values in Education, 2(3), i-vi. https://doi.org/10.46303/jcve.03.02.ed
  • Saenko, N., Voronkova, O., Volk, M., & Voroshilova, O. (2019). The social responsibility of a scientist: Philosophical aspect of contemporary discussions. Journal of Social Studies Education Research, 10(3), 332-345.
  • Saenko, N., Voronkova, O., Zatsarinnaya, E., & Mikhailova, M. (2020). Philosophical and cultural foundations of the concept of “nihitogenesis”. Journal of Social Studies Education Research, 11(1), 88-103.
  • Sayakhova E. V., & Kournikova. S. P. (2014). Management of cash flows of the enterprise. Economy and society. № 2-2 (11). - Pp. 959-962.
  • Tarman, B. (2016). Innovation and Education. Research in Social Sciences and Technology, 1(1). Retrieved from http://ressat.org/index.php/ressat/article/view/3
  • Tarman, B. (2017). Editorial: The Future of Social Sciences. Research in Social Sciences and Technology, 2(2). Retrieved from http://ressat.org/index.php/ressat/article/view/329
  • Vu, T. (2019). Theoretical Constructs and Practical Strategies for Intercultural Communication. Journal Of Curriculum Studies Research, 1(1), 43-53. https://doi.org/10.46303/jcsr.01.01.4
  • Zaripova, R. S., Ahmetova, M. H., & Kuzmin, P. A. (2019). Ecological and biological features of quickbeam (sorbus aucuparia L.) in the context of an urbanized environment. Journal of Advanced Research in Dynamical and Control Systems, 11(5 Special Issue), 1731-1734.


This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.