Keyword: «cash flow»

Nowadays many economies of the world suffer from residual crisis phenomena. Moreover, many economists consider that there will be the new wave of crisis, so a manager should improve the quality of the financial management in order to be prepared for it. To avoid the decline of profitability and liquidity as well as failure to earn potential revenues, the company needs to balance its cash flows.

The importance of financial planning increases In today's market because any activity of enterprises and entrepreneurs involves certain risk, brings profit or loss and must be pre-calculated and justified in different ways, before making a decision. The availability of funds, their expenditure, the financial position of the enterprise determines its normal functioning, outcomes, and bankruptcy avoidance.

The paper deals with the role of financial management in enhancing an enterprises competitiveness. The functions and financial management types for ensuring competitive advantages are considered.

The article deals with the importance of accounting information for managing the cash flows of agro-industrial complex enterprises by using the methods of financial calculations. The sources of data for managing the cash flows of enterprises by means of financial calculations are determined. The main provisions of the effective cash flow management of the enterprise are outlined.