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CORPORATE CASH FLOWS PLANNING: MODERN PARADIGM

Автор: Sveta on .

UDC 658.15
 
HOLOVKO Tetiana,
Postgraduate of department of economics and business finance of Kyiv National University of Trade and Economics
 
CORPORATE CASH FLOWS PLANNING: MODERN PARADIGM
 
Background. Under the uncertain market conditions the effective cash flows management is the way of enterprises’ survival. Cash flows planning takes important role in the overall cash flows management. For the implementation of this management function it is necessary to determine the essence of cash flows planning.
Analysis of recent research and publications. Some methodological, methodical and organizational aspects of financial planning and cash flow planning are considered by national and foreign scholars. The wide range of scientists’ views complicates the understanding of the cash flows planning essence, so they require critical evaluation.
The aim of the study is to research and determine theoretical aspects of the essence of corporate cash flows planning.
Materials and methods. The information base of the paper involves researches of national and foreign scientists and used the following methods: analysis, synthesis, comparative analysis and generalization.
Conclusion. A set of essential characteristics of the cash flows planning has been defined based on the analysis of the scientific papers. It can better define this issue from the standpoints of real management. Corporate cash flows planning is multidimensional and takes an important place in the process of enterprise functioning, because it is directly related with various management decisions.
 
Keywords: cash flow, cash flow planning, management process, targets, net cash flow.
 
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