Management of Cash Flows in the System of Calculating Payments on the Basis of Coefficient Analysis

In modern conditions of financial crisis, many enterprises were on the verge of bankruptcy. One of the reasons for this situation can be called inefficient money management. Qualitative cash management ensures the continuity of supply, the continuity of the production process and the timeliness of product sales, which positively affects the profitability and liquidity of the enterprise. That is why one of the main objects of analysis and management today should be cash flows. The purpose of the article is the coefficient analysis and management of cash flows at the enterprise. Operation of the enterprise is a complex dynamic process, which is the result of continuous cyclical cash flow. Due to their limited volume, the restoration of operational, investment and financial activities of the enterprise is complicated. Therefore, the solution to this problem is impossible without the organization of analysis and control over cash flows at the enterprise. The net cash flow for different types of activities has been assessed in the article, its structure and conducts a coefficient analysis that characterizes the payback, liquidity, profitability and efficiency of cash flows of the enterprise has been analyzed and also a step-by-step implementation of cash flow management at the enterprise has been suggested. The element of scientific novelty are the criteria for phased management of cash flows at the enterprise, which will ensure reproduction of capital of the enterprise, the opportunity to develop operational and investment activities; will provide reduction of risks of nonpayment of debts to suppliers and employees of the enterprise; will increase solvency, financial condition, investment attractiveness of business entities and will improve the structure of negative cash flow of PJSC «MTF «Mriya». The practical value of the results obtained is that using indicators of the coefficient analysis will give the enterprise the opportunity to clearly see the state of cash flows in the system of payment payments of the enterprise. This topic has a research perspective because cash flows are an extremely important factor affecting the financial performance of an entity and its improvement will lead to an improvement in the overall economic situation.