Krichevets K. Management of the cash flows of the enterprise (on example of shipbuilding and shiprepairing enterprises)

Object - system of cash flows management of the enterprises. The purpose - on the basis of study of the special literature and critical analysis of economic practice theoretically to justify and to develop the practical recommendations for perfection of cash flows management of the enterprises. Methods - system, grouping, the graphic analysis, analytical modelling, economic-mathematical, statistical, index and multifactor analysis. The theoretical result consists in the developed theoretical and methodological bases of cash flows management system of the enterprise, methodology of the cash flows complex analysis, forecasting and controlling of the cash flows. The practical result consists in improvement of cash flows management practice of the enterprise as for effective regulation of cash result of its activity, and for optimisation of liquidity of the enterprise. The complex technique of the cash flows financial analysis and technique factor of the analysis of cash flows efficiency of the enterpriseand recommendation concerning forecasting volumes of cash receipts, payments and net cash flow are implemented. Sphere - shipbuilding and shiprepairing enterprise in Ukraine; educational process.