The thesis is a complex research of theoretical, methodological and practical aspects of cash flow forecast of commercial enterprise. On the basis of the analysis and systematization of scholars approaches to the essence of the term «cash flow», the essential characteristics of the concept are expanded and its advanced definition is proposed. The approaches of scientists to the classification of cash flows are investigated, additional classification features of cash flows are proposed, on the basis of the above the classification of cash flows for commercial enterprises is formed. By developing and supplementing the existing developments of scientists, the purpose and tasks of cash flows forecast of the enterprise are determined. In accordance with the defined main approaches to the development of the process of cash flow forecast, the sequence of implementation of the process of cash flow forecast of the enterprise has been improved. Cash flow forecast process divided into three phases: preparatory, calculation and analytical and stage of realization of the developed forecasts. Methodical principles of estimation of efficiency and quality of developed cash flow forecasts are revealed. A system of indicators of estimation of efficiency and quality of commercial enterprises` cash flows forecast, which is proposed to be divided into generalization and partial, is developed. An analysis of the organization of cash flow forecast at Ukrainian commercial enterprises` was carried out. On the basis of the conducted research, the level of organization of cash flow planning by individual groups of enterprises was estimated. According to the conducted investigation of commercial enterprises, it was found that the level of organization of cash flows forecast process depends considerably on the size of enterprises: on the big enterprises the level of cash flows forecast organization is relatively higher, because such enterprises have an appropriate organizational base, the possibility of attracting skilled workers, the opportunity of implementation of multivariate forecast calculations, the possibility of continuous improvement of the planning process; for medium-sized enterprises such opportunities are relatively more limited, in small and micro enterprises, the level of organization of cash flow planning is low, due to the lack of necessary material, technical and labor resources.
The dynamic of development of the total volume and structure of cash flows of commercial enterprises` are analyzed. The main current trends and factors influencing the peculiarities of changes in cash flows of trade enterprises are determined. The estimation of efficiency and quality of certain types of cash flows of commercial enterprises` on the basis of the author's system of indicators of estimation of efficiency and quality of commercial enterprises` cash flows forecast was conducted. The information base of commercial enterprises` cash flows forecast has been improved by expanding the list of information indicators and determining the appropriate period and sources for obtaining information on individual indicators. A matrix of necessary information indicators for planning of commercial enterprises` cash flows was formed, in which these indicators are differentiated according to the functional orientation and sources of information. The methodical approach to choosing the type of cash flow management policy in the planned period is grounded, which is based on the main and additional criterion indicators that take into account the peculiarities of the internal and external environment of the enterprise. The directions of increasing the effectiveness of monitoring the implementation of the cash flow forecast are formed. The proposals for improving the control over the implementation of the cash flow forecast process are substantiated by adapting certain control methods that have not been used previously in relation to cash flows. The systematization of specific methods for controlling cash flows has been made according to its three main types: strategic, current and operational; in the framework of current and operational control, the ABC analysis, XYZ analysis, QRS analysis, HML analysis, FSN analysis, SOS analysis, has been improved and adapted to the needs of the enterprise.
