The development of methods for analyzing cash flows on the example of a light industry enterprise

In modern conditions, every enterprise inevitably faces the need to analyze cash flows, since effective cash flow management consists primarily in optimizing them and striving for effective planning of cash flows while maintaining the necessary reserves. This approach makes it possible to maintain the daily solvency of an economic entity, and to extract additional profit by investing temporarily available funds. This article is devoted to the analysis of cash flows of an economic entity experiencing a cash deficit. The situation of cash deficit is relevant for economic entities operating in an unfavorable market environment. The article contains the results of the analysis of funds conducted according to the data of the light industry enterprise of the city of Kamyshin. Based on the results of the analysis, we propose directions and ways to optimize the company’s cash flows to ensure the financial stability of the business entity. Along with this, the article recommends using a logical decision chain for analyzing the cash deficit, which allows, on the one hand, to identify the reasons for the appearance of a deficit net cash flow, and on the other hand, to predict the direction of net cash flow for future periods.