ACCOUNTING AND ANALYTICAL SUPPORT FOR THE CASH MANAGEMENT OF AN ECONOMIC ENTITY

In the modern economic system, monetary funds hold even greater importance as a multifunctional object of accounting and economic analysis. On one hand, they ensure liquidity, enabling entities to meet obligations and carry out daily operations. On the other hand, effective management of cash flows enhances financial stability and prevents potential insolvency. Proper planning, monitoring, and analysis of cash flows allow businesses to avoid financial risks, maintain operational continuity, and utilize financial resources efficiently. The role of monetary funds in enterprise functioning is reflected in their contribution to maintaining financial stability, liquidity, and optimal resource allocation. They are fundamental to ensuring business continuity, fulfilling obligations, and conducting investment activities. Today, monetary funds remain essential for the functioning of any economic entity, enabling all necessary financial operations to achieve both strategic and operational objectives. Cash held in bank accounts represents the largest portion of financial resources, serving as the foundation for most business transactions, including supplier payments, wage disbursements, and current expenses. Non-cash funds are considered a secure and efficient means of ensuring operational continuity while facilitating the management of large-scale financial flows. Cash flow analysis methods are critical for evaluating a company’s financial condition and its ability to maintain liquidity. Methods like horizontal, vertical, and ratio analysis enable the identification of trends, structural insights, and liquidity assessments. These tools enhance financial decision-making, supporting resilience and growth. In uncertain economic conditions, companies must make informed managerial decisions to safeguard financial stability and solvency. This includes managing current obligations while planning for future operations. Ensuring economic security involves assessing immediate cash needs and creating conditions for stable future operations. Optimization of cash flows is a critical aspect of economic security, balancing cash inflows and outflows to meet needs, synchronizing cash flows over time, and maximizing net cash flow. To achieve efficient management, enterprises must integrate real-time monitoring, accounting systems, and predictive modeling to address financial risks. Ultimately, the foundation of cash flow management lies in a reliable accounting system. It provides accurate and complete data for subsequent analysis, modeling, and forecasting. By enabling scenario-based modeling of cash flows and risk assessment, businesses can navigate uncertainty effectively. This remains a vital area for further research to enhance enterprise resilience and financial strategy optimization.