Olim T. Astanakulov, Matnazar Yu. Raximov and Nargiza N. Kalandarova
Aim of the Study: Planning and control of cash flows form the basis of the entire cash flow management mechanism of the enterprise. On the one hand, cash flow planning is the process of developing a system of plans and planned indicators for the formation of various types of these flows for the operating, investment and financial activities of the enterprise in the next period. Methodology: On the other hand, cash flow planning is a set of measures and tools for forecasting and managing the cash flow. it consists of two parts: expected receipts and expected disbursements of funds. As you can see, cash flow planning can be considered as the process of developing cash flow plans for various types of activities using specific tools and tools. The main purpose of cash flow planning is to optimize cash flows, determine the adequacy of funds, and identify the causes of the deficit or surplus. Cash flow planning includes the formation of a system of planned financial indicators, on the basis of which cash flow plans are drawn up, and deviations from the specified parameters are controlled (evaluated, identified and corrected). It is advisable to form the appropriate parameters taking into account the nature and specifics of cash flows. Cash flow planning is implemented within the framework of the General system of long-term and current financial planning of the enterprise, based on the strategic goals and mission of the enterprise, within which a system of specified plans (budgets) is developed, providing for the processes of approval, approval, adjustment and monitoring of implementation. Conclusion: The development of planned budgets at the enterprise is characterized by the term "budgeting" and is aimed at solving two main tasks: determining the volume and composition of cash expenditures related to the activities of individual structural units and divisions of the enterprise; providing these expenditures with financial resources from various sources. In order to create an effective system for budgeting cash flows, we suggest the following algorithm for its construction.