IMPROVING THE TERMINOLOGY AND CLASSIFICATION OF CASH FLOWS FOR THE PURPOSES OF THEIR EFFECTIVE ACCOUNTING AND ANALYSIS AT THE ENTERPRISE
The article examines the theoretical approaches of Russian and foreign authors to the content of the term «cash flow» and their classification. An analysis of the approaches of different researchers and the legal framework for the organization and the reflection of cash flows in the accounting of the enterprise allowed us to conclude that there is no balanced term that would contribute to the formation of a high-quality information basis for financial management purposes. The proposed approach to grouping cash flows from the position of their maximum and minimum values for the purpose of forming optimal balances, sufficient volumes for making payments, effective planning not only in the short-term, but also in the medium-term will allow purposeful accounting, analysis and planning of cash flows from various types of operations in the course of the activity of a commercial organization.