UDC 330.1
DOI: 10.36871/ek.up.pr 2023.05.01.007

Authors

Dzambolat K. Britaev,
North-Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia
Elvira F. Nurdavliatova,
Ufa University of Science and Technology, Ufa, Russia
Ekaterina N. Orenburova,
Moscow State University of Civil Engineering, Moscow, Russia

Abstract

This article presents brief theoretical information about the essence of cash flows, the interpretation of the term “cash flows” by various authors is considered. The signs according to which they are classified by types of economic activity are investigated, and the importance of managing the cash flows of the enterprise is also substantiated.

Keywords

cash flow, positive flow, negative flow, classification