Отчет о движении денежных средств: формирование и применение для управления денежными потоками

Abstract

This article examines the cash flow statement, its significance in strategic management, and its role in shaping an organization’s cash flows. Key methods of its preparation, including the direct and indirect methods, are analyzed, along with their practical application in assessing financial stability. Particular attention is given to the statement’s role in optimizing liquidity, enhancing solvency, and minimizing financial risks. The article explores both the conceptual and applied aspects of using the cash flow statement within corporate financial management. CZU: 657.375:658.152(478); JEL: М41