17. FORMATION AND DEVELOPMENT OF CASH FLOWS AS OBJECT OF THE ECONOMIC ANALYSIS IN COMPANIES

Abstract

Purpose: Article is devoted to questions of formation and development of cash flows as object of the economic analysis in companies. It will allow to expand idea of the economic nature and value of money for their deeper analysis. Discussion: In the assumption that the vast majority of manager_mepsistrative decisions of the man-agement is connected with use of money and they are an important symptom of "financial health", a basis of achievement of the high end results of economic ac-tivity of the organization, authors suggest to pay closer attention to the directions of formation and development of money that promotes expansion of complex idea of their movement and a role in activity of the organization. Results: Authors have carried out the comparative analysis of approaches to definition of cash flows, the place of money in system of types of the monetary capital of the company is de-fined, and the directions of cash flows on kinds of activity of the company are allocated and opened their characteristic as object of the economic analysis of the company.