It has been proven that at the current stage of economic development, the efficiency of the movement of goods flows and the effectiveness of the operation of logistics systems depends on the efficiency of the use of financial flows. It is emphasized that this is especially relevant when financial resources are limited in enterprises. This requires primary attention to the analysis of relevant financial flows at the stages of forecasting, organization and control of logistics operations as a basis for planning the movement of material flows, management of flow processes and logistics systems as a whole. According to the research results, it was noted that there is no unambiguous interpretation of the concept of "financial flows" in modern scientific discourse, and the authors use different approaches to define it, considering this definition in both a narrow and a broad sense. It was established that financial flows differ in diversity and heterogeneity. Their main types are summarized in the form of a classification based on such basic features as: relation to a certain logistics system; appointment; the method of transferring the advanced value to the goods; form of calculations, etc. It is noted that this list of classification features is not exhaustive and can be expanded. But the use of a significant number of varieties in the analysis and optimization of the management of flow processes in logistics systems can complicate this activity and cause a decrease in the efficiency of logistics management. The main characteristics of financial flows, which are indicators of the effectiveness of the relationships of the participants in the logistics process and testify to the level of efficiency of the management of financial resources and logistics systems as a whole, have been studied. Among them: the volume and value of the flow; time and its orientation. It is noted that other additional characteristics are determined taking into account the specifics of the enterprise and the importance of a specific financial flow. Attention is focused on the fact that the parameters of financial flows in the logistics system must meet certain requirements that are of interest in the organization of flow processes and their management. Among them: sufficiency; consistency with other types of flow processes in the logistics system; adaptability of financial flow characteristics; creation of conditions for optimization; ensuring the reliability of funding sources, etc.