Abstract

The purpose of the study is to reveal theoretical and methodological approaches to optimizing the formation of cash flows of enterprises. The article presents an analysis of the process of integrating the optimization of the company's cash flows into the overall sequence of their management, as well as the conditions for the application of complex measures for subsequent financial recovery. The scientific novelty of the obtained results lies in the development and refinement of theoretical provisions, schemes for optimizing cash flows and determining the directions for evaluating the optimization of cash flows. As a result, the main directions of optimization of cash flows are identified. As a result, it is revealed that the optimization process is formed on the basis of a logical sequence, the process of implementing management decisions regarding the optimization of the cash flows of the enterprise is justified.