Concept of Accounting and Analytical Provision of Cash Flow Management

The purpose of the article is to justify the concept of accounting and analytical provision of cash flow management based on integrated, balanced and strategic approaches and defines the need for improvement of accounting, valuation, analysis, control and planning of cash flows at the enterprise. The analysis of scientific approaches to the interpretation of the essence of accounting and analytical provision of management processes is carried out. It was found that researchers provide the definition of accounting and analytical support through the prism of process and system approaches. The basic essential characteristics are defined and the concept "accounting and analytical system" is specified. The main factors that determine the need to formulate the concept of accounting and analytical support for cash management are outlined. The main elements and subsystems of the accounting and analytical system of cash flow management are described and characterized. The key provisions of the concept of accounting and analytical support for cash flow management are substantiated. The implementation of a reasonable accounting and analytical support system will reduce the risk of misuse of funds by the management of the enterprise and, as a result, reduce the impact of agency risk on the operating activities of the entity.