Iereshko I. Enterprise Cash-Flow Management

There was explored the essence and the economic nature of the enterprise cash-flow and its brand-new definition was developed. There also was recreated cash-flow classification in order to newly created criteria. Enterprise cash-flow controlling mechanism's structure was investigated and the model of its forming was outlined. The integrated system of enterprise cash-flow economic analysis was developed and the influence of internal and external determinants on monetary savings was estimated. The effectiveness of the enterprise cash-flow management was assessed using the system of coefficients and the factor analysis of monetary savings variation was made. There also was improved the system of accounts receivable evaluation and the model of optimization was developed in order to control their turnover and value. Based on elaborated mathematical models of net cash-flow behavior the optimization model of targeting was justified. Methodical approaches to budgeting as a factor of the enterprise cash-flow optimization were developed. The receipts protection factoring mechanism was improved and valued.