Nowadays economic conditions and businesses put in a situation of self-selection strategy and tactics of its development. Now self-financing became a priority of their activities. In a competitive and volatile external environment - the global financial and economic crisis, it is necessary to react quickly to deviations from the normal course of business. Managing cash flow is a tool with which we can achieve the desired result of the enterprise –maximize the profit.
At any time, the company or firm can be regarded as a set of capital from a variety of sources: from investors, creditors, and the income derived from economic activity. These funds are used for various purposes: acquisition of fixed assets, inventory creation, formation and other receivables.