Cash flow management is a key aspect of an enterprise's activity, as it is used to regulate all spheres of activity of a business entity, therefore issues related to the effectiveness of this process are of great relevance. The article substantiates the theoretical basis, develops a methodical approach and practical proposals for improving the cash flow management system. The object of the study was the company's cash flow management processes. The subject of scientific research was the theoretical, methodical and applied aspects of cash flow management of the enterprise, as well as modern methods of its optimization. An economic-mathematical model of multi-game optimization of the company's cash flows has been developed, which allows you to accumulate the necessary stock of cash assets in periods of high business activity and direct them in such a way that planned and necessary payments are made during the period of shortage of funds. The main criterion of the proposed model of cash flow optimization is the maximization of net cash flow from operating activities, which should ensure the development and expansion of the enterprise's activities on the basis of self-financing due to the growth of the areas of activity. According to the proposed model, the optimal balance of cash assets, insurance, compensation and current stock of cash assets for a specific enterprise is determined. The proposed model makes it possible to accumulate the necessary stock of monetary assets in periods of high business activity and to direct them in such a way that in the period of shortage of funds, planned and necessary payments are made, as a result of the implementation of the model, it becomes possible to avoid attracting credit resources and related expenses, while receiving additional profit from investing temporarily free funds. The information base of the study was made up of the fundamental theoretical provisions of economic science in the field of enterprise cash flow management, researched in the works of outstanding domestic and foreign economists, legislative and regulatory acts of Ukraine, government decisions and resolutions, N(S)BO, P(S)BO, financial reporting of Urozhai LLC.

The article reveals the role and importance of accounting and analysis of revenue and expenses in the system of managing the financial results of the enterprise, article reasons the need to improve such support, taking into account the specifics of the work and the industry characteristics of the business entity as a necessary condition for high-quality profitability management. It is proved that ensuring accounting and analysis is a structural element of the information support of the enterprise as well as that it is a coherent information system for providing high-quality and timely financial and economic information to dedicated external and internal stakeholders in order to make informed management decisions aimed at the sustainable development of the business entity. It is noted that financial reporting encompassing set of financial statements is prepared on the basis of financial accounting data in order to provide external and internal stakehodlers with generalized information about the financial condition of a business entity in a form that is convenient and comprehensible to make certain business decisions. It is determined that the main purpose of ensuring accounting and analysis in the management system is the collection, generalization, and analysis of information about the external and internal environment of the enterprise with further preparation and adoption of balanced management decisions to improve the efficiency of the business entity. The economic meaning of revenue and expenses is revealed, attention is focused on the importance of research of latter due to the direct impact on the overall financial result of the enterprise. The relevance and prospects of the analysis of the financial chain "revenue – expenses – bottom line" in the system of evaluation of the effectiveness of the enterprise are proved, the factor model of the relationship of the elements of this chain is presented in general form for a deeper analysis of net profit as the main effective indicator of the activity of a business entity: the yield of net revenue, costs per hryvnia of product output and cost-effectiveness. Taking into account the fact that the financial results are a generalizing indicator in the system of assessment of the enterprise, it is noted that ensuring accounting and an analysis of revenue and expenses in the system of managing net profit should be considered comprehensively, taking into account the dynamics of previous periods, assessing indicators of financial condition, as well as using various methods and factor models, taking into account the industry characteristics of the business entity. It is proved: presently improving the efficiency of enterprises is impossible without ensuring high-quality accounting and analysis of the financial chain "revenue – expenses – net profit (loss)" in the profit management system, based on the use of modern forms, methods, and principles of forming unbiased, complete, timely, comprehensible, and useful accounting and analytical information about the activities of the enterprise and its profits.

This article presents financial statements as the main source of information support of modern business management. It is noted that financial reporting is a set of reporting forms, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial condition of the enterprise in a convenient and understandable way for these users to take certain business decisions. The main aspects of accounting information, which serves as information support for making management decisions, are determined in this article. Attention is focused on the importance of internal reporting, which is formed at the enterprise with the purpose of operative provision of objective management information in order to satisfy information needs of internal users, whose management decisions significantly affect the results of enterprise activities. It considers and summarizes the theoretical aspects of the adaptation of financial reporting in Ukraine in accordance with the terms, principles and requirements of International Financial Reporting Standards. It is noted that the choice of methods of IFRS reporting depends first of all on the purposes of further use, periodicity of preparation, qualification of specialists. The advantages and disadvantages of parallel accounting, which makes possible to promptly generate reports according to international standards for the needs of both internal and external users, are determined. Considering the importance of accounting policy as a set of rules adopted by the enterprise for the preparation and presentation of financial statements, a list of the main sections of the Order on Accounting Policy is provided in this article. Also, the article considers and summarizes the main features of the presentation of information in the financial statements according to international standards, which characterize it as accessible to a wide range of consumers and allow making objective and balanced management decisions.

Today we are witnessing the deepest financial crisis, which has affected almost all sectors of the economy. In conditions of competition and constant struggle, some enterprises and organizations were doomed to extinction. The rest, who managed to endure and endure, had to learn to survive in conditions of great risk and uncertainty, when all decisions have to be made independently without instructions and orders from above. In the new market conditions, organizations found themselves in close contact with the external environment, to which it was necessary to adapt. In today's business environment, one of the most important tasks is to find a balance between the level of solvency and financial stability of the company. Although each of these categories is a component of the company's financial balance sheet, financial independence as a forecast of the company's solvency in the long run can be analyzed using indicators of financial stability. Unlike liquidity and creditworthiness indicators, financial stability indicators are important for internal users of financial information in the organization. Financial stability is the most important characteristic of financial and economic activity of the enterprise. If the company is financially stable and solvent, it has an advantage over other companies of the same profile in attracting investment, obtaining loans, choosing suppliers and hiring qualified personnel. Finally, it does not enter into a conflict between the state and society, as it pays taxes to the budget, contributions to social funds, salaries of employees, dividends to shareholders on time and guarantees the repayment of loans and interest to banks. Despite numerous studies of financial stability, the methodological framework for analyzing the role of financial instruments in ensuring the financial stability of the enterprise has shortcomings and controversial issues. Therefore, our article is devoted to the study of the economic essence and methodological foundations of financial stability assessment, theoretical aspects of the influence of factors on ensuring the financial stability of enterprises. The essence, purposes and sequence of management of financial stability of the enterprise are investigated. The set of theoretical, methodological and practical aspects of assessing the financial stability of the enterprise and ways to improve it, the technology of assessing the financial stability of the enterprise, the system of indicators of financial stability of the enterprise are considered. The main methods of maintaining the financial stability of the enterprise are analyzed, the dynamics of indicators of financial stability of the enterprise are analyzed. The economic essence of financial stability and its value in the analysis of a financial condition of the enterprise are analyzed, the system of indicators for an estimation of financial stability of the enterprise is investigated, the maintenance and tasks of management of financial stability of the enterprise are defined. The necessity and importance of a systematic assessment of the financial condition of the enterprise, the expediency of developing the correct strategy and tactics of enterprise development are substantiated. The problems which can arise at the enterprise at definition of financial stability are investigated. Considered the optimization of accounting processes at the parent company; factor model of financial stability of the enterprise; ways to ensure the financial stability of the enterprise are proposed.

In order to ensure sustainable economic growth, Ukraine, like many other countries of the world, sets the main task of carrying out a comprehensive socio-economic reform. At the same time, factors that prevent the effectiveness of its implementation pose a threat to financial security due to the loss of stability of its components. Such multifaceted factors include the spread of globalization and digitalization processes, which, along with new opportunities, create new challenges and threats, which, in turn, require a reliable economic foundation and support for financial stability, the formation of centralized funds and the attraction of long-term financial resources. An important tool, along with others, is the budget policy, which combines the regulatory and fiscal functions of the organization of the budget process, optimally and continuously through budget expenditures supports the creation of a resource for the leveling of threats and the development of the economy, and the indicator of its effectiveness is budgetary security. Therefore, the unsolved problematic issues of ensuring budget security as a strategic direction of financial security, in the relationship and mutual influence with fiscal stability, determined the choice of the research topic, its purpose and tasks. the impact of fiscal stability on it requires further research. The object of the study is the process of ensuring budgetary security. The subject of the research is theoretical, methodical and applied aspects of fiscal stability as a factor influencing budget security. The purpose and task of the study is to generalize and systematize the theoretical foundations and methodological approaches of ensuring budgetary security, impact assessment and development of proposals for strengthening budgetary security through the improvement of budgetary and fiscal policy, strengthening fiscal sustainability. To achieve the set goal, the research implemented the following tasks: generalized the theoretical principles of budget security; the role and significance of fiscal policy and fiscal sustainability in ensuring budget security are characterized; diagnosis of the state of budget security of Ukraine was carried out; the level of fiscal stability was analyzed and its impact on the budgetary security of Ukraine was assessed; practical recommendations have been developed to strengthen budget security through strengthening fiscal sustainability.