Received 03.06.2019, Revised 22.10.2019, Accepted 20.11.2019
The publication discusses the methodological aspects of using cash flow as an indicator of financial capacity and a criterion for assessing the efficiency of the agricultural business and its financial state. The information content of the current financial statements of agricultural enterprises as a basis for the formation of a segment of the financial policy of cash flow management with the purpose of making constructive decisions was reviewed
cash flows; financial management; management; finance; financial policy; input and output cash flows