• Alla I. Podgornaya Kazan Federal University
  • Konstantin V. Romanov Kazan Federal University



cash flows, enterprise, financial management, cash flow management; the financial condition of an enterprise; risks


In the modern economy, the problem of cash shortages in an enterprise is one of the key problems. Absence of cash shortages contributes to the smooth operation of enterprises and implementation of all types of activities by them. The main reason for the occurrence of a cash shortage, as a rule, is the low efficiency of managing and attracting cash flows, as well as the limitedness of methods, technologies and financial instruments for solving this task. Since methods and financial instruments are based on a theoretical basis, as well as on practical examples, their application and development are especially in demand. Therefore, the issue of cash flow management at Russian enterprises is relevant today.The paper explores current scientific discussions regarding the management of cash flows at an enterprise in Russia. The “cash flow” concept is clarified; the problems of cash flow management are investigated. The main issues faced by modern Russian enterprises in the process of cash flow management are identified. The author's scheme of cash flow management is proposed taking into account external and internal factors and the financial strategy of an enterprise. The purpose of the study is to identify the main issues of cash flow management in Russia


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Como Citar

I. PODGORNAYA, A. .; V. ROMANOV, K. . ACTUAL ISSUES OF CASH FLOW MANAGEMENT IN ENTERPRISES IN RUSSIA. Gênero & Direito, [S. l.], v. 8, n. 6, 2019. DOI: 10.22478/ufpb.2179-7137.2019v8n6.49183. Disponível em: Acesso em: 18 abr. 2024.



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