Cash Flows Formation at a Gold Mining Enterprise

The article considers the mechanism of formation of cash flows of a gold mining enterprise. A detailed analysis of cash flows by type of enterprise activity from current, financial and investment operations as the main objects of optimization of PJSC "Susumanzoloto"was carried out. The analysis carried out by the authors showed that the indicators of cash flow formation need to be controlled, and gold mining enterprises should develop a number of measures for managing accounts receivable. The impact of each of the three activities on the cash resources of PJSC Susumanzoloto is shown. Recommendations are given for measures to reduce the impact of the COVID-19 pandemic in the context of growing interest in gold as a protective asset.