INTRODUCTION 3
CHAPTER 1. THEORETICAL BASIS OF THE CONCEPT OF CASH FLOWS OF THE ENTERPRISE 6
1.1. The concept of cash flow and its types, methods for assessing cash flows 6
1.2 Factors Affecting Cash Management 19
CHAPTER 2. ANALYSIS OF CASH FLOWS LLC "PF" KZSM "32
2.1. General characteristics of the enterprise LLC "PF" KZSM "32
2.2. Analysis of the financial results of the enterprise 38
2.3 Analysis of the company´s cash flows 47
CHAPTER 3. DEVELOPMENT OF CASH FLOW MANAGEMENT OPTIMIZATION MEASURES 53
3.1. Justification of decisions on effective management of cash flows 53
3.2. Calculation of economic efficiency from the proposed activities 57
CONCLUSION 61
LIST OF USED SOURCES 65