Russian Federation
Makhachkala, Russian Federation
In many domestic enterprises, accounting is carried out using existing software packages, but many accountants still carry out accounting and control of cash flow manually. Many researchers are inclined to believe that this greatly hinders the effective development of the financial services system of enterprises. Therefore, this article examines modern aspects of accounting and control of cash flow associated with the use of innovative technologies that significantly simplify the life of financial services. Cash, as the most liquid part of the assets of an economic entity, can be used directly to fulfill immediate obligations to creditors, maintain operating cycles and stimulate growth initiatives. Much attention in the study is paid to the theoretical and methodological aspects of accounting and control of cash flow.
cash flow, economy, cash flow optimization, financial results, profit, cash, costs, fixed assets
1. Vanyashkina D. A. Optimizaciya denezhnyh potokov organizacii / D. A. Vanyashkina //Aktual'nye voprosy sovremennoy nauki : sbornik statey VI Mezhdunarodnoy nauchno-prakticheskoy konferencii, Penza, 20 aprelya 2023 goda. – Penza: Nauka i Prosveschenie (IP Gulyaev G.Yu.), 2023. – S. 86-89.
2. Zakirova A. R. Informacionnoe obespechenie sistemy upravleniya dvizheniem denezhnyh sredstv / A. R. Zakirova, G. S. Klychova // Aktual'nye problemy gosudarstvennogo i municipal'nogo upravleniya v usloviyah cifrovoy transformacii ekonomiki : Sbornik nauchnyh trudov po materialam III VNPK Kazan', 2023 goda. – Kazan': Kazanskiy gosudarstvennyy agrarnyy universitet, 2023. – S. 229-238.
3. Lazareva N. A. Otchet o dvizhenii denezhnyh sredstv kak istochnik informacii dlya ocenki urovnya finansirovaniya deyatel'nosti hozyaystvuyuschego sub'ekta / N. A. Lazareva // Schislyaevskie chteniya: aktual'nye problemy ekonomiki i upravleniya. – 2024. – № 12(12). – S. 178-182.
4. Manakova V. Yu. Organizaciya ucheta i kontrolya dvizheniya denezhnyh sredstv v organizacii / V. Yu. Manakova, Yu. V. Sharapov // Aktual'nye problemy social'no-ekonomicheskoy statistiki i cifrovizacii ekonomicheskih raschetov : Sbornik nauchnyh statey III Vserossiyskoy nauchno-prakticheskoy konferencii, Nizhniy Novgorod, 05 iyunya 2023 goda. – Nizhniy Novgorod: Nacional'nyy issledovatel'skiy Nizhegorodskiy gosudarstvennyy universitet im. N.I. Lobachevskogo, 2024. – S. 245-249.
5. Mustafaev E. R. Sovremennyy uchet denezhnyh sredstv i kontrol' ih dvizheniya / E. R. Mustafaev // Uchetno-analiticheskoe obespechenie strategii ustoychivogo razvitiya predpriyatiya : Sbornik nauchnyh trudov. – Simferopol' : IP Hoteeva L.V., 2024. – S. 376-381.
6. Kochetova E. A., Alekseeva L.F. K voprosu ob uchete i analize dvizheniya denezhnyh sredstv//Aktual'nye voprosy sovremennoy ekonomiki.- 2021.- №5.- S.485-493
