The article deals with such an aspect of enterprise management as financial flow management. The purpose of the study is to build such an algorithm for managing financial flows in the enterprise, so that the company avoids problems with liquidity on the one hand and problems with excess cash on the other. Financial flow management is an important part of financial policy in every company, as this process has a great impact on the final financial result: profitability and efficiency of the enterprise. The research also examines the movement of accounts receivable and accounts payable as one of the sources of cash inflows and outflows. It is important to focus on the management of these objects of financial activity of the enterprise, as inefficient management can lead to a number of negative consequences. An unbalanced state of these flows can lead to an excess or shortage of cash in the enterprise. An excess of cash leads to idle working capital, and a shortage can negatively affect the production process, the company's liquidity, and its image. For more efficient management of accounts payable and receivables, an algorithm for managing these flows is presented. For a more accurate assessment of the situation with the balance of funds on the company's accounts in the process of inflows and outflows of payables and receivables, it is suggested to use mathematical tools. Calculations were made to confirm the effectiveness of the use of this mathematical tool in the analysis of the situation with the balance of working capital. The article also provides recommendations on how to eliminate the current situation with the cash balance in order to improve the company's performance and, as a result, increase its profitability and competitiveness.