RELEVANT ASPECTS OF CASH FLOW ANALYSIS
The article reveals the relevant aspects of cash flow analysis. In turn, during the analysis of cash flows it is important to know about the adequacy of funds for the implementation of financial and economic activities of the enterprise. In addition, it is important to keep this provision in mind, both for the organization as a whole and for each activity separately. It should be noted that a systematic approach to the concept of cash flow and an accurate description of this concept in the form of the difference between the funds received and paid by the enterprise over time. They are generated by economic activity and reflect the nature and value of funds of any economic entity. An individual approach to the method of cash flow analysis contributes to their rational use, identification of negative factors and elimination of defects negatively affecting the financial performance of any economic entity.