Анализ факторов, влияющих на управление денежными потоками предприятия

Аудиторские ведомости. 2025. № 2. С. 129–134.

Чан Ф. Т., Староверова О. В., Kosov M.

This article is devoted to the study of factors affecting enterprise cash flow management. Methods of analysis and synthesis of peer-reviewed scientific sources on this issue are applied. As a result of the research, two groups of factors have been identified and systematized: objective factors (state economic policy, customer influence) and subjective factors (competence of the financial management team, scale and organizational structure of the enterprise, control system, financial sources, risk forecasting ability, cash flow management techniques, reliability of information used for forecasting). The conclusion is made about the need for an integrated approach to cash flow management, taking into account the relationship of the identified factors to ensure the financial sustainability of enterprises.

Keywords: ликвидность, финансовый менеджмент, forecasting, организационная структура, риски, control, risks, денежный поток, organizational structure, платежеспособность, financial management, cash flow, государственная экономическая политика, solvency, Financial sources, Контроль, прогнозирование, Illiquidity, STATE ECONOMIC POLICY, ФИНАНСОВЫЕ ИСТОЧНИКИ