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Liburkina L. M.

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Managing Cash Flows of Small Businesses in the System of Ensuring their Financial Stability in Wartime Conditions
Oleksandrenko I. V.

Oleksandrenko, Iryna V. (2026) “Managing Cash Flows of Small Businesses in the System of Ensuring their Financial Stability in Wartime Conditions.” Business Inform 5:739–739.

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.64:658.15:658.114.1

Abstract:
The article aims to identify managerial aspects of forming and distributing cash flows of small business enterprises in the context of ensuring their development and financial stability. The study defines the role of cash flows in the activities of small enterprises and substantiates their connection with ensuring financial stability and successful development of the business. The problems of small business development that exist in their operations, regardless of external conditions, are identified and systematized. Problematic aspects of small business development caused by the ongoing war in the country and instability of the external environment are examined. The directions and indicators for analytical research of cash flows in small businesses, which is an important part of the management process for determining influencing factors and making managerial decisions, are revealed. The main sources of incoming cash flows within the operational, investment, and financial activities of small businesses have been provided. The most alternative directions for outgoing cash flows of small businesses have been identified and described. The stages of cash flow management in small businesses have been systematized, which allows for achieving efficiency in the management process and ensuring the attainment of set goals. As a result of studying existing problems in the activities of small enterprises, directions for managing their cash flows have been identified, aimed at increasing cash receipts, reducing cash expenditures, and minimizing operational and financial risks of business functioning during wartime. Directions for managing cash flows of small businesses have been defined, which are aimed not only at ensuring their solvency and financial stability but also serve as key tasks for their development in times of war.

Keywords: cash flows; small businesses; cash flow management; financial stability; net cash flow.

Fig.: 2. Tabl.: 1. Bibl.: 15.

Oleksandrenko Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]

List of references in article

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