{"id":976,"date":"2021-01-15T18:51:51","date_gmt":"2021-01-15T16:51:51","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=976"},"modified":"2021-03-10T12:40:59","modified_gmt":"2021-03-10T10:40:59","slug":"%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d1%96%d0%b7%d0%b0%d1%86%d1%96%d0%b9%d0%bd%d0%be-%d0%b5%d0%ba%d0%be%d0%bd%d0%be%d0%bc%d1%96%d1%87%d0%bd%d0%b8%d0%b9-%d0%bc%d0%b5%d1%85%d0%b0%d0%bd%d1%96%d0%b7%d0%bc-3","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=976","title":{"rendered":"\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u043c\u0438 \u043f\u043e\u0442\u043e\u043a\u0430\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0432 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f"},"content":{"rendered":"

<\/p>\n

\u041e\u0420\u0413\u0410\u041d\u0406\u0417\u0410\u0426\u0406\u0419\u041d\u041e-\u0415\u041a\u041e\u041d\u041e\u041c\u0406\u0427\u041d\u0418\u0419 \u041c\u0415\u0425\u0410\u041d\u0406\u0417\u041c \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u0413\u0420\u041e\u0428\u041e\u0412\u0418\u041c\u0418 \u041f\u041e\u0422\u041e\u041a\u0410\u041c\u0418 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410 \u0412 \u0421\u0423\u0427\u0410\u0421\u041d\u0418\u0425 \u0423\u041c\u041e\u0412\u0410\u0425 \u0413\u041e\u0421\u041f\u041e\u0414\u0410\u0420\u042e\u0412\u0410\u041d\u041d\u042f<\/p>\n

ORGANIZATIONAL AND ECONOMIC MECHANISM OF CASH FLOW MANAGEMENT OF THE ENTERPRISE IN MODERN CONDITIONS OF MANAGEMENT<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 95-102. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>3, 2020 (28<\/strong>2)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041d\u0406\u041a\u041e\u041b\u042c\u0427\u0423\u041a \u042e. \u041c., \u041b\u0423\u0413\u0406\u0412\u0421\u042c\u041a\u0410 \u041e. \u041f.
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043a\u043e\u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442<\/p>\n

NIKOLCHUK Y., LUHIVSKA O.
\nKhmelnitsky cooperative trade and economic institute<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-282-3-17<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 04.04.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.06.2020<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u044f \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f, \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0438\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u044c \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043f\u043e\u0442\u043e\u043a\u0456\u0432 \u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0445 \u043f\u0456\u0434\u0445\u043e\u0434\u0456\u0432, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0457\u0445 \u0437\u043c\u0456\u0441\u0442, \u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u043e \u0457\u0445 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0446\u0456\u043b\u0456 \u0442\u0430 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0432 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445, \u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u043e \u0441\u0443\u0442\u043d\u0456\u0441\u043d\u0435 \u0440\u043e\u0437\u0443\u043c\u0456\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u00ab\u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u043f\u043e\u0442\u043e\u043a\u0438\u00bb, \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u0430\u043d\u0430\u043b\u0456\u0437 \u0457\u0445 \u0432\u043b\u0430\u0441\u0442\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u0442\u0430 \u0434\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u044f\u043a \u0441\u0430\u043c\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u0431\u2019\u0454\u043a\u0442\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456. \u0490\u0440\u0443\u043d\u0442\u043e\u0432\u043d\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0434\u043e\u0432\u0435\u043b\u0438, \u0449\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u043c\u0438 \u043f\u043e\u0442\u043e\u043a\u0430\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u0440\u0430\u043a\u0442\u0443\u0454\u0442\u044c\u0441\u044f \u044f\u043a \u0441\u043a\u043b\u0430\u0434\u043d\u0438\u0439 \u043d\u0435\u043f\u0435\u0440\u0435\u0440\u0432\u043d\u0438\u0439 \u0446\u0438\u043a\u043b\u0456\u0447\u043d\u0438\u0439 \u043f\u0440\u043e\u0446\u0435\u0441, \u044f\u043a\u0438\u0439 \u0437\u0430\u0439\u043c\u0430\u0454 \u043d\u0430\u0439\u0432\u0430\u0436\u043b\u0438\u0432\u0456\u0448\u0435 \u043c\u0456\u0441\u0446\u0435 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u043d\u0430\u043f\u0440\u044f\u043c\u043a\u0438 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u043c\u0438 \u043f\u043e\u0442\u043e\u043a\u0430\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u043f\u043e\u0442\u043e\u043a\u0438; \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u043c\u0438 \u043f\u043e\u0442\u043e\u043a\u0430\u043c\u0438; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f; \u0441\u0438\u0441\u0442\u0435\u043c\u043d\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434; \u043f\u043b\u0430\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044c; \u0437\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u043d\u0456\u0441\u0442\u044c.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Based on the implementation of scientific research, generalization and development of theoretical provisions of cash flows in the context of scientific approaches, their content and place are determined, its main goals and features in modern conditions, formulated an essential understanding of the concept of “cash flow”, analyzed their properties and proved the need to define as an independent object of management in the enterprise. Thorough research has shown that cash flow management of enterprises is a complex continuous cyclical process that occupies the most important place of financial work in the enterprise. The directions of improvement of management of cash flows of the enterprises are defined.
\nThe article proposes an approach to the cash flow management process and substantiates the integration of operational, current and strategic cash flow planning into a single management process. Problems and the need for effective cash flow planning for the implementation of strategic and tactical goals of enterprises are identified.
\nOn the basis of a combination of principles of systematization and characteristics of cyclicity of process of management it is offered to form the mechanism of management of cash flows in the form of a spiral interconnected functional elements. An individual approach to the management process, the basis of which is timely detection and elimination of shortcomings in cash flow management and determination of reserves to accelerate their movement by increasing the efficiency of processes.
\nKey words<\/strong>: cash flow; cash flow management system; the efficiency of cash flow management; system approach; solvency; balance.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Ivchenko L.V. (2016) \u201cSutnist` groshovy`x koshtiv: pidxody` do vy`znachennya\u201d [The essence of cash: approaches to definition]. Groshi, finansy` i kredy`t. Vol.10. pp. 798-803.<\/li>\n
  2. Koshel`ok G.V. (2016) \u201cOsnovni finansovi faktory` vply`vu na groshovi potoky` pidpry`yemstva\u201d [The main financial factors influencing the cash flow of the enterprise]. Naukovy`j visny`k Xersons`kogo derzhavnogo universy`tetu. Seriya \u00abEkonomichni nauky`\u00bb. Vol.\u00a019. pp. 48-51.<\/li>\n
  3. Nikol`chuk Yu. M., Rekrutyak O. S. (2019) \u201cTeorety`chni aspekty` upravlinnya groshovy`my` potokamy` pidpry`yemstva\u201d [Theoretical aspects of enterprise cash flow management]\/ Zbirny`k naukovy`x pracz` Xmel`ny`cz`kogo kooperaty`vnogo torgovel`no-ekonomichnogo insty`tutu. Seriya \u00abEkonomichni nauky`\u00bb. Vol. 14. pp.206-215. URL: http:\/\/www.xktei.km.ua\/files\/zdirnuk%2014.pdf.<\/li>\n
  4. Barabash N.S. (2010) \u201cAnaliz groshovy`x potokiv u sy`stemi finansovogo menedzhmentu pidpry`yemstva\u201d [Analysis of cash flows in the financial management system of the enterprise]. Visny`k Xmel`ny`cz`kogo nacional`nogo universy`tetu. Vol. 2. pp. 164-167.<\/li>\n
  5. Majboroda O. Ye. (2017) \u201cNapryamy` upravlinnya groshovy`my` potokamy` pidpry`yemstva\u201d [Areas of cash flow management of the enterprise]. Ekonomika i suspil`stvo. Vol. 10. pp. 305-309.<\/li>\n
  6. Yasy`shena V.V. (2016) \u201cSy`stematy`zaciya osnovny`x elementiv upravlinnya groshovy`my` potokamy` pidpry`yemstva\u201d [Systematization of the main elements of cash flow management of the enterprise]. Ekonomichny`j prostir. Vol. 106. pp. 241-254.<\/li>\n
  7. Nagajchuk V.V. (2014) \u201cUpravlinnya groshovy`my` potokamy\u201d [Cash flow management]`. Visny`k social`no-ekonomichny`x doslidzhen`. Vol. 1. pp. 245-249.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/976"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=976"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/976\/revisions"}],"predecessor-version":[{"id":4237,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/976\/revisions\/4237"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}