Kostiuk-Pukaliak O. Cash flow in e-commerce

The object of the study is processes of analysis and evaluation of money flows in the field of e-business. The research aims to the development of theoretical and methodological, methodological and applied principles of improving methods of analysis and evaluation of e-business cash flows. The author used such methods as: theoretical generalization and systematization, grouping and systematization, comparison, correlation analysis, optimization methods, expert evaluations, surveys, economic and mathematical analysis, graphical representation of the results. The theoretical value of the thesis refers to the study of the theoretical principles of processes of analysis and evaluation of cash flows in the field of e-business. Scientific novelty of the results: the author has improved the conceptual and categorical apparatus of cash flows, classification of cash flows and determination of the specifics of the formation of cash flow of e-business; the method of assessing the impact of external factors on cash flows, taking into account the specifics of e-business; the method of assessing the impact of internal factors on e-business cash flows; the methodological tools for assessing the feasibility of investing in the development of e-shops on the basis of free cash flow has developed the methodological tools for estimating cash flows; the financial and accounting and economic principles of e-business cash flow generation; the method of determining the free cash flow. The subject of research are theoretical and methodological and methodological provisions for analyzing and evaluating cash flows of e-business. Author’s recommendations are used during the analyzing, evaluating and planning e-business cash flows.The scope of use of the author's recommendations is e-business (e-shops).