РОЛЬ И ЗНАЧЕНИЕ ЭФФЕКТИВНОГО УПРАВЛЕНИЯ ДЕНЕЖНЫМИ ПОТОКАМИ ДЛЯ ФИНАНСОВОЙ УСТОЙЧИВОСТИ АО

Аннотация

The article highlights the importance of effective cash flow management in ensuring the financial stability of joint-stock companies. In today's economic conditions, especially for enterprises with large production volumes, along with net profit, the proper organization of real cash flows is one of the main factors of financial security. The study examined the dynamics of cash flow indicators, their relationship with the level of debt, profitability, and solvency. In particular, the possibilities of a real assessment of the financial condition of a joint-stock company through the efficiency of net cash flow, profitability, and solvency coefficients are revealed. Based on the results of the article, conclusions and proposals were developed, aimed at improving the mechanisms of financial management for joint-stock companies. Keywords: joint-stock company, financial stability, cash flows, cash flow management, net profit, liquidity, solvency, profitability ratios, financial analysis.