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Enterprise Money Flow Management and the Vectors for Optimization of Such Flows
Iakovenko V. S., Okhotnyk A. V.

Iakovenko, Vladyslav S., and Okhotnyk, Anastasiia V. (2025) “Enterprise Money Flow Management and the Vectors for Optimization of Such Flows.” Business Inform 11:298–305.
https://doi.org/10.32983/2222-4459-2025-11-298-305

Section: Economics of Enterprise

Article is written in Ukrainian
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UDC 336.64:658.15

Abstract:
The article provides a comprehensive study of the theoretical and methodological foundations for forming and managing a company’s money flows in the context of modern economic turbulence. The authors emphasize that money flow is a fundamental basis for ensuring operational continuity, financial stability, and the strategic development of an economic entity, and that the efficiency of its management determines the company’s ability to adapt to external challenges and internal constraints. The article offers an in-depth interpretation of the economic essence of money flows, highlights their role in the capital turnover structure, and expands classification approaches, including both traditional and digital forms of financial transactions. Special attention is given to analyzing current money flow management problems in Ukrainian enterprises, among which the leading issues are money gaps, imbalances between inflows and outflows, low predictability of the resource base, and insufficient integration of analytical tools into financial processes. The factors contributing to instability in money flows in the real sector of the economy have been identified, including the impact of inflationary fluctuations, military risks, instability of the tax environment, and disruptions in the regularity of settlements between counterparties. The study systematizes and deepens methodological approaches to the analysis, planning, and control of money movements. The feasibility of applying the Baumol and Miller–Orr models to optimize money balances is thoroughly defined, and formalized relationships for assessing turnover and calculating money gaps are provided. It is demonstrated that a qualitative diagnosis of the structure and dynamics of money flows ensures timely identification of problem areas, defines directions for their optimization, and improves the financial flexibility of the enterprise. Special emphasis is placed on the role of digitalization and automation in money flow management processes. It is proved that the use of ERP, CRM, and BI systems, machine learning tools, forecasting algorithms, and electronic document management promotes the increase in accuracy of management decisions, minimizes financial risks, enhances control, and ensures the transparency of financial operations. The integration of digital solutions is identified as one of the key directions for optimizing money flow within the conception of money management. The article also substantiates the need to create an adaptive system for managing financial flows, capable of responding to economic shocks, providing alternative financing scenarios, and maintaining an adequate level of liquidity. It is demonstrated that a comprehensive combination of analytical tools, digital technologies, and strategic planning allows strengthening the financial resilience of an enterprise, enhancing the efficiency of resource utilization, and ensuring the possibility of stable development under conditions of uncertainty.

Keywords: money flows, management, optimization, financial resilience, enterprise, efficiency, planning.

Fig.: 2. Formulae: 2. Bibl.: 13.

Iakovenko Vladyslav S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics, Entrepreneurship and Enterprise Management, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]
Okhotnyk Anastasiia V. – Masters Student, Department of Economics, Entrepreneurship and Business Management, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]

List of references in article

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