Cash flows and net income analysis as criteria of financial decision-making model efficiency in Russia

The article analyzes the possibilities of using net profit and cash flow as criteria for business efficiency. The relationship between the price and value of a business with indicators of cash flow and net profit is shown, which can be used to justify the choice of the most applicable indicator for these purposes. Conclusions relevant to the Russian economy are formulated about the objectivity of each of the studied indicators as criteria for business efficiency.