Cash flows in the valuation of a business

The purpose of this article is to study the features of cash flow management in order to influence the value of the company on the example of the oil and gas industry of the Russian Federation. The methods of the study were analysis, synthesis, comparison, comparison, etc.as a result of the study, it was concluded that for effective management of cash flows for the purpose of their impact on the value of the company, it is important to evaluate its cash flows in the previous and current periods.