Abstract

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.

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