Summary: | The goal of the article is justification of essence of financial flows and expediency of managing them in logistics systems. By the result of the studies the article distinguishes “cash flow” and “financial flow” notions, marks out scientific approaches to determination of the essence of financial flows and justifies their advantages and shortcomings. The article offers determination of essence of financial flows on the basis of content analysis. The prospect of further studies lies in development of mechanisms of financial flows management in logistics systems on the basis of use of concepts of logistics and financial management, which ensure close interaction of elements of the logistics system, types of logistics flows and risk influence accounting.
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