Cash flow management organization as a coordinated social education

  • O. Blazhevich V.I. Vernadsky Crimean Federal University
  • D. Burkaltseva V.I. Vernadsky Crimean Federal University
  • Sh. Niyazbekova Moscow Witte University


The contribution of domestic and foreign scientists to the solution of cash flow managementissues is significant, but one should pay attention to the objective need to further deepen the theoreticalframework for determining the nature of cash flows, their classification, as well as the mechanismof an effective cash flow management policy of the organization as a coordinated socialeducation.The aim of this work is to substantiate the theoretical and practical aspects of managing the organization’scash flows as a coordinated social education. The following tasks were identified: to highlightthe theoretical aspects of the essence of the organization’s cash flows; improve the classification of cashflows of the organization; develop a mechanism for managing the organization’s cash flows.
The practical significance of the work lies in the fact that its results can be used by organizations toimprove the organization’s cash flow management. Research methodology. In the study of the cash flowmanagement process at the enterprise, a number of scientific research methods were used: deductionmethod, analysis method, synthesis method, comparison method.Based on the analysis of economic literature, the nature of the organization’s cash flows has beenclarified, the term “cash flows” has been defined – this is the process of movement of cash and non-cashfunds and their equivalents, carried out in the form of revenues from the main and non-core activities ofthe organization, as a coordinated social education, as well as the payments necessary for the implementationof its economic activities, which, in their totality, are distributed over time and ensure that the organizationachieves its main goal is to make a profit, and also support its business activity, a high level ofliquidity and solvency, a positive business the image. The classification of cash flows has been clarifiedand supplemented with the following classification features: according to the degree of dependence onsales volumes, sources of incoming cash flow generation, relative to the number of cash flows, accordingto the degree of balance, depending on the period of receipt (payment), and priority. The scheme of theorganization’s cash flow management mechanism as a coordinated social education has been improved.
How to Cite
BLAZHEVICH, O.; BURKALTSEVA, D.; NIYAZBEKOVA, Sh.. Cash flow management organization as a coordinated social education. The Journal of Economic Research & Business Administration, [S.l.], v. 132, n. 2, p. 56-79, june 2020. ISSN 2617-7161. Available at: <>. Date accessed: 20 oct. 2020. doi:
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