Subject of article is forecasting the financial condition of organizations. The work purpose is to improve existing and develop new methodological approaches to the analysis and forecasting of the financial condition of the enterprise. Study hypothesis is based on the assumption that the results of the analysis of the financial condition make it possible to formulate an appropriate financial policy and develop measures aimed at increasing the efficiency of use of financial resources of business entities, which involves use of economic and mathematical modeling, which is an experimental and applied methodology and allows the formation of an adequate forecast financial condition, as well as substantiate specific recommendations, ensuring the possibility of continuous operation of the enterprise in the future. Methodological foundations of a systematic approach and economic and mathematical modeling are applied: groupings, abstractions and comparisons-to determine the financial indicators needed to build predictive models of financial condition; regression analysis-to improve the integrated indicator and build economic and mathematical forecasting models. Proposed approaches and models for forecasting the financial condition can be used by financial analysts to develop strategic plans for the development of the enterprise and optimize the structure of financial resources. 1. Introduction
The purpose of the study is to reveal theoretical and methodological approaches to optimizing the formation of cash flows of enterprises. The article presents an analysis of the process of integrating the optimization of the company's cash flows into the overall sequence of their management, as well as the conditions for the application of complex measures for subsequent financial recovery. The scientific novelty of the obtained results lies in the development and refinement of theoretical provisions, schemes for optimizing cash flows and determining the directions for evaluating the optimization of cash flows. As a result, the main directions of optimization of cash flows are identified. As a result, it is revealed that the optimization process is formed on the basis of a logical sequence, the process of implementing management decisions regarding the optimization of the cash flows of the enterprise is justified.
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