CASH FLOW OPTIMIZATION AND ACCOUNTING IN THE ENTERPRISE

Foreign practice of financial management is increasingly drawn to the characteristics of cash flows in the assessment of the enterprise. The net cash flow is the objective result of the management, while the profit depends on the subjective approach of the adopted accounting policy. The financial situation of many enterprises in Ukraine is unsatisfactory. One of the ways to improve it is to optimize cash flows through balance and coherence between their individual types, to achieve a growth in net cash flow, which will increase solvency, financial sustainability and opportunities for self-financing of enterprises. According to the existing approach, cash flow optimization is viewed from the point of view of their time synchronization and balance in volume, before which cash flow equalization, maximization of net cash flow or provision of its target value. It is proved that most models of optimization of the balance of monetary assets are based on the definition of the minimum limit, but do not take into account the actual level of solvency of the enterprise, the objective lack of funds and circumstances associated with it.