Management of cash flows of agricultural enterprise

The article substantiates the need to manage cash flows of an agricultural enterprise. The analysis of cash flows is carried out on the example of an agricultural enterprise and the main problems of cash flow management are identified. Against the background of rapidly changing external pandemic conditions, there is a more acute need to improve approaches to enterprise management, in particular, the formation of a cash flow characterized by the synchronization and balance of the receipt and disposal of funds, the formation of their optimal balance, allowing timely fulfillment of all obligations. Thus, cash flow management is the tool with which you can achieve the desired result of any organization's activities - making a profit.