Improvement of accounting and analysis of cash flows of the organization

In the conditions of full self-sufficiency and self-financing of economic entities, ensuring the effective use of funds is the basis not only for the functioning, but also for the sustainable development of organizations. It is the real availability of funds that makes it possible for the organization to purchase better raw materials, high-performance equipment and advanced technologies, attract highly qualified specialists, expand production. The article deals with the problems associated with the accounting and analysis of cash flows of organizations. According to the results of the study, the introduction of an additional system of sub-accounts to the accounts of cash, which will reduce the complexity of the formation of the cash flow statement and improve its quality and reliability; a system of characteristics of the results of production, financial and investment activities of organizations on net cash flows; supplemented indicators of the coefficient analysis of cash flows.