The problem of cash management as an element of current assets of the enterprise

Cash is one of the elements of the current assets of the enterprise, which in turn are the resources of the enterprise, without which the activity of the enterprise is virtually impossible. Cash is considered the most liquid asset. Optimal cash management is one of the most important factors in the continuation of the break-even economic activity of the enterprise. In conditions of economic instability, the stable solvency of the enterprise is more important than profitability. The main role in ensuring solvency is played by balanced cash management. In this regard, for enterprises of all forms of ownership, the problem of providing their financial and economic activities with cash has become and remains important and urgent. This becomes possible, first of all, thanks to the constant work on accounting, movement and analysis of cash flows. Currently, various methodological tools are used to develop and justify the effectiveness of the money management policy. The problem of money formation is relevant and is the subject of research by many authors: such as Blank I. A., Kovalev V. V., Kosolapova M. A., Voronina M. V. and others. The article presents the results of a study of current problems in money management and ways to solve them. The general concept of money is given. The methods of effective money management are revealed.